如何處理運費關(guān)稅

1、如何處理采購運費和關(guān)稅一、概覽：如何處理采購業(yè)務(wù)中的運費和關(guān)稅，一般有兩種情況：1、可以當作期間費用處理，在采購、收貨、發(fā)票校驗環(huán)節(jié)和關(guān)稅運費沒有關(guān)系，等關(guān)稅和 運費確認的時候，可以直接作為管理費用處理（直接供應(yīng)商發(fā)票即可）。2、對于原材料采購發(fā)生的運費和關(guān)稅，很多時候財務(wù)人員要求運費和關(guān)稅需要進入存貨或生產(chǎn)成本，但是這里會有兩個問題：第三方負責(zé)運輸，另外一個問題是運費的發(fā)票和材 料采購發(fā)票可能是脫節(jié)的，比如在材料采購發(fā)票收到后一個月才能收到運費發(fā)票。對于 這種情況，可以采用在建立采購訂單的時候預(yù)估一個運費，然后等費用發(fā)票收到以后把 差異處理到存貨里或處理到生產(chǎn)成本科目，此時如果運費發(fā)票校驗時

2、的數(shù)量大于等于當前存貨數(shù)量，那么差異將進入存貨科目運費發(fā)票校驗時的數(shù)量小于當前存貨數(shù)量， 且當前存貨數(shù)量不為 0,那么差異將在存貨和成本科目中按照數(shù)量分攤當前存貨數(shù)量 為0,那么差異將全部進入成本科目。二、業(yè)務(wù)操作（第二種情況）Step 1:建立采購訂單。應(yīng)- Standard PO 45009&21 Created by Michael Zhao這里我們定義了一個Condition Type ZOA1 來預(yù)估運費1000元。Step 2收貨Doc.Type : WE ( Goods receipt ) Normal document _ _Doc. Number 5000101539

3、 Company codeFiscal year 2010Doc. date 2010-01-14 Posting date 2O1W)L-14： Period01Calculate TarDoe.currency RNBItmPKAccountAccount short tentTxAmountText123399650121101071211990021811700R.mater, copper in goods r已c已./invo. recOth,pay. tariff11, 000. 0010, 000. 001. 000, oo-如上圖的收貨財務(wù)憑證，1000元運費已經(jīng)進入材料科目

4、，而這1000運費的貸方科目就是其ouanwprnftntDoc|4：50Q9921WO KG俎5州的21pjgSig 8d. terngoods recer /invo,1 Purchase fder.icheduirg ©greement 045009921工行長寧昌,支行他應(yīng)付款（作為一個中轉(zhuǎn)科目）Step 3:材料發(fā)票校驗如上圖，這里校驗的金額只是采購材料的應(yīng)付款，和運費并沒有關(guān)系。 財務(wù)憑證如下圖：J1 11 (ITbTXlt Doc. Type : RE Doc. Huiber Doc. date Calculate Tan Doc. currencyAmount Tes

5、t10, 000. oo-10, 000, 00L Purchase Oder/Scheduina Aareement T)Itm FK AccountAccount short text50000112119900sLayoutEtern |MatEnal ljchasE Ord |3tem |fiO TextiQuanbtyOr,Nwt pfic白Sr”葡ny S曲201001Step 4：運費發(fā)票校驗Rrnaj-rt 肉Tas Code |pQ Quan如上圖，需要注意選擇"Planned delivery costs”,同時還需要去更改供應(yīng)商，因為這個供應(yīng) 商是材料采購的供應(yīng)

6、商，而不是運費的供應(yīng)商。點擊“Details”去更改供應(yīng)商。:嗜：Hdd 障 SmUabe | |0 Help | CD NF2QDO5L SHANGHAIPEOPLED 冏甲JBL】t OF CHINank Ktt 09006910704Q/L aocrxnt(Invoice - gross Noriial document 5100004732Company code2010-01-11：Posting date'2010-01-14Fiscal yearPeriodtm Arwt/itQ/L account80 Balanc

7、e0.00 EIE200051 SHftNGFb：PEELE與 REPLH.EC i> CHiMA局u 090069407042 R5rned deirrery cosb f I P 二 _ _100KGCCQ BalancePawt 以摘 30 Dars netBas由ne Date 2010-0114out3_6310 PO hstoryPaymefirt Detafc Tax gtacts; toteTnwoice <bte2010-01-14RUEcakiiate tattenisDue imfnedaitdBa&

8、;ein 日 Dat 日2010-01-! 4o. oo i9 i00n 0" |ji ji mnTrarisactanPayment： OetWfantacts NoteInrace date 201MtiT 4Vendor LBODCO1RMB caJoUate 嗣 h1 Goods/serute rterns1 InvoicePosting 凱日201(Hll-i4.ijTctmt1. 100. 00ReferenceJI JI1 麗! input ta»)fleference223 0 aTiaishan Rd.Vendor OOOOSOOCClL223 HSChi

9、H 喊PcKtrg DaeAmoinE2010-01-14ioCoocTcoTax Amixrirt45009921PO referenceShow PO structLTE |5how work 1st1 invote這里的金額，比當初計劃的金額多了 100元，如果當前庫存夠的話，那么應(yīng)該進入存貨科目。Transaction1 Trwoice目Base data Payment/DetailUHpi. w. ateGurencyEH弓Etac. TypeRE 1rMm-grossAsagnmerrtiMeadef TartContactsExch. R5te司rw. Par野80 Haian

10、二e 00 RJIE'Verdet OOOOSM341k QQQOO21810101213001 CHANGZHOUPO rEfetence磯 accountJItemKOaterialPirchase Ord |jftem |PO Textuai 的pr |hlet preeAmountTas CodePOQuanl4800 巽 2110 CLBtwm 怖0,00；.uoo. 0”J0 JO ni450021 | | 回2 Planned dehenr costsLayout財務(wù)憑證如下圖,3_631DPOhiStCliry1 Purchase Otfer/EchetiiinD fl

11、arBementDoe. Type : RE ( Invoice - gross ) Hormal documentDoc. Huiber5100004733Coipany code MbFiscal year 20100c. date 2010-01-14 Posting date 2010-0114 Period01Calculaie TaxD。& currencyRWEPKAccOtintAccount short textTiAmountTexti31500341需需鬻即口皿加,口林1. 1 DO, 00-24Q218117001, 000, 003£91211010

12、7Rt mater+ copper in100,00分析：21811700這個科目的借方正好對沖收貨的時候貸方金額12110107多出的100元差異進入存貨科目（因為此時的材料存貨大于此次采購數(shù)量）如果當前庫存為60KG （即當前庫存不足100）,那么系統(tǒng)會把這100元差異在存貨和成本科 目里按照數(shù)量分攤，財務(wù)憑證如下：HI田問彳I同回圄可回降蜀囹甌而西 西扇面身 國用國1同五同回Doc.Type : RE ( Invoice - gross : Normal dacumentDoc. Number 5100004739 Ccmpany code MfrFiscal year 2010Doc.

13、 date2010-01-LBPosting date 2010-01-18 Period01Calculate TaxDoc.currency RIBItmPKAccountAccount short textTsAmountText1231M50000121811700*JO1, 100. 00-L 000. 0033912110107R< mater* copper in60.004SB41010112raw mat. fles prl. dif40.00Remark:如果運費沒有在采購訂單中預(yù)估，那么等收到運費發(fā)票時可以當作Unplanned來處理，在如卜畫面中填入收到的運費發(fā)票

14、。Wansaction11fwo忙白白BCCS Belan：BQ. GO RJIB'Vendor (MOOSflOODl223 &6, Tijnshn Rd.200051 SHANGHAPEOPLE'S REPJSLEC OF CHINAiCElmUlfiOH021M&2330238Bar* acct0翼。B維ift<rftSK.Tffl oi磯 accaunt1 Purchase CrCterFSdnedufcn口 greerrent 0(45009921- s1 Goods占 6CR年日仃忸1LaypirtJi_631口 PQ hfctoy.WocLf

15、fement Oat.Jhem 如值回 |purthasB Crd |ltHn |PText|Qu3ntityOr,Ngt|10KG三、配置下面的配置是一些關(guān)鍵步驟，可能不夠全面。1、定義 Condition TypePath: IMG->Materials Management->Purchasing->Conditions->Define Price DeterminationProcess->Define Condition TypesChange View "Conditions: Condition Types11: Overview留閭國亙適

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19、anual entriesNo limitations Header 8ndit,0 Amount/percentQty relation0 Item condition0 Delete valueOlcdat.typeMaster data valid fromValid toToday's datePricingProc3L12.9999delete fr. DBDo not delete (set the deletion fla ScalesScale basisChad： valueScale typeB Value 5匚a值Scale formulaNoneiht of r

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21、erminationT extDetPrcText ID2、定義 Calculation SchemasPath: IMG->Materials Management->Purchasing->Conditions->Define Price Determination Process-Define Calculation Schema丁匚U 3匚u里314E0E1 N&JtjR % Accruattea 一n同F(xiàn)REHUB315RQB1 Nfeutr 版回回FRE）：ou "m |feaiicn卜 卜口 Ra |虻 su口卜SuTdI:【Regt卜二

22、方班底仍薛闌初L I EPrccedireControl 切Ml$ RimgjtT3 &rcnj#jQt赳7ZDAlCu5 bants %31aZOE1Customs IValuej31g toociCUston同 QuaWr3110FRA.2 FWat %乳iiFREEFfsglht (VJLs)3112FRCZ32111MHf4由H351SKTOCaeTi Oszouit37qMODIRebateRgfere Step OerMaw加叵回2fl1回劉 020額hoha為20塞tTRE栗犯rREFR4IREIE3FREFR3FREFR2JREIR2FKEIE212ygE皿ITEINEOt2&EIN E01|380A002 Matera P.6twte制RIE IJLUE控制收貨的時候過度科目21811700就是FR4 （ OBYC中定義科目）3、定義科目決定Transaction Code: OBYCMaintain FI Configuration: Automatic Posting - AccountsT|T| Posting Key 112 Procedures