實(shí)施總賬模塊業(yè)務(wù)方案和用戶操作手冊手冊超詳細(xì)

1、美的ERP升級優(yōu)化項(xiàng)目總賬用戶手冊作者:賀湘創(chuàng)建日期:January 3, 2006最后更新:十月 5, 2010文檔控制號:<Document Ref. Number>版本:V1.0Note: Title, Subject, Last Updated Date, Reference Number, andVersion are marked by a Word Bookmark so that they can be easily reproduced in the header and footer of documents. When you change any of th

2、ese values, be careful not to accidentally delete the bookmark. You can make bookmarks visible by selecting Tools->OptionsView and checking the Bookmarks option in the Show region.審批:<IBM項(xiàng)目經(jīng)理><美的項(xiàng)目經(jīng)理>Note: To add additional approval lines, press Tab from the last cell in the table abo

3、ve.Note: You can delete any elements of this cover page that you do not need for your document. For example, Copy Number is only required if this is a controlled document and you need to track each copy that you distribute.Note: To add additional approval lines, press Tab from the last cell in the t

4、able above.Note: You can delete any elements of this cover page that you do not need for your document. For example, Copy Number is only required if this is a controlled document and you need to track each copy that you distribute.Copy Number_文檔控制變更記錄日期作者版本變更索引2006-1-3賀湘1.0No Previous Document審閱姓名職務(wù)

5、分發(fā)份數(shù).姓名職位1234注意：如果你接到本文檔的電子拷貝并打印出來，為了文檔控制，請將你的名字寫在封面的相應(yīng)位置。如果你接到本文檔的硬拷貝，為了文檔控制，請將你的名字寫在封面的相應(yīng)位置。目錄文檔控制2介紹5目的5適用范圍5主要內(nèi)容5文檔依據(jù)5會計(jì)科目維護(hù)流程6工作程序6流程圖和流程說明6操作指南7憑證處理流程13工作程序13流程圖和流程說明13總賬憑證處理子流程16工作程序16流程圖和流程說明16操作指南17憑證更改流程29工作程序29流程圖和流程說明29操作指南30內(nèi)部往來流程33工作程序33流程圖和流程說明33操作指南34外幣重估流程40工作程序40流程圖和流程說明40操作指南41月末結(jié)

6、賬流程45工作程序45流程圖和流程說明46操作指南47報(bào)表合并流程55工作程序55流程圖和流程說明55操作指南57過渡期間報(bào)表合并流程61工作程序61流程圖和流程說明61科目余額在線查詢62介紹及操作指南62FSG報(bào)表定義67介紹及操作指南67標(biāo)準(zhǔn)和客戶化報(bào)表索引73介紹及報(bào)表列表73未結(jié)事項(xiàng)與已結(jié)事項(xiàng)74未結(jié)事項(xiàng)74己結(jié)事項(xiàng)74Note: To update the table of contents, put the cursor anywhere in the table and press F9. To change the number of levels displayed, se

7、lect the menu option Insert>Index and Tables, make sure the Table of Contents tab is active, and change the Number of Levels to a new value.介紹Note: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed

8、 issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In ad

9、dition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.目的本手冊描述了財(cái)務(wù)總賬管理所涉及的業(yè)務(wù)流程和工作程序，以及在ORACLE系統(tǒng)中的操作步驟。Note: Add open issues that you identify while writing or reviewing this document to the open issues section. As

10、 you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project l

11、evel Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.適用范圍本手冊適用美的東芝開利合資公司各單位，包括美的制冷職能部、研發(fā)中心、順德工廠、東芝工廠、海外營銷、國內(nèi)營銷、商用空調(diào)等。Note: Add open issues that you identify while wri

12、ting or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level

13、 Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.主要內(nèi)容本手冊包含了以下十二個方面的內(nèi)容：會計(jì)科目維護(hù)流程、憑證處理流程、總賬憑證處理子流程、憑證更改

14、流程、內(nèi)部往來流程、外幣重估流程、月末結(jié)賬流程、報(bào)表合并流程、過渡期間報(bào)表合并流程、科目余額在線查詢、FSG報(bào)表定義、標(biāo)準(zhǔn)和客戶化報(bào)表索引。各子流程均包括以下內(nèi)容：1. 工作程序2. 流程圖3. 操作指南Note: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the s

15、ame. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the

16、 open issues section of this deliverable, but flagged in the resolution column as being transferred.文檔依據(jù)本手冊的主要依據(jù)是：美的ERP升級優(yōu)化項(xiàng)目- 財(cái)務(wù)總賬管理目標(biāo)流程方案會計(jì)科目維護(hù)流程N(yùn)ote: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the clos

17、ed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In

18、addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.工作程序步驟負(fù)責(zé)人工作內(nèi)容輸出單據(jù)審批人操作步驟1財(cái)務(wù)部填寫會計(jì)科目維護(hù)申請表，審批會計(jì)科目申請表財(cái)務(wù)經(jīng)理2維護(hù)人員如不需要事業(yè)部統(tǒng)一維護(hù)，編寫科目編碼和相關(guān)信息，維護(hù)科目編碼和相關(guān)信息，反饋給各部門見維護(hù)會計(jì)科目表操作指南3事業(yè)部財(cái)務(wù)如需要事業(yè)部統(tǒng)一維護(hù)，審批會計(jì)科目申請表事業(yè)部財(cái)務(wù)經(jīng)理4事業(yè)部維護(hù)人員編寫

19、科目編碼和相關(guān)信息，維護(hù)科目編碼和相關(guān)信息，反饋給各部門見維護(hù)會計(jì)科目表操作指南Note: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this delive

20、rable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the r

21、esolution column as being transferred.流程圖和流程說明流程說明各核算單位總賬會計(jì)提出增加段值的申請，經(jīng)財(cái)務(wù)經(jīng)理審批后，如果是單獨(dú)維護(hù)的數(shù)據(jù)，由本公司維護(hù)人員在系統(tǒng)中維護(hù)，如果是統(tǒng)一維護(hù)的數(shù)據(jù)，報(bào)事業(yè)部財(cái)務(wù)部審批后，由事業(yè)部維護(hù)人員負(fù)責(zé)在系統(tǒng)中維護(hù)。本流程適用于各核算賬套維護(hù)人員及事業(yè)部維護(hù)人員。會計(jì)科目結(jié)構(gòu)Ø 各核算賬套的會計(jì)科目結(jié)構(gòu)相同，包括：段公司段成本中心段科目段明細(xì)科目段內(nèi)部往來段產(chǎn)品段備用段值集獨(dú)立3位獨(dú)立5位獨(dú)立8位獨(dú)立4位獨(dú)立3位獨(dú)立4位獨(dú)立6位彈性域限定詞平衡段成本中心段輔助段自然科目段公司間段s 公司段、科目段和內(nèi)部往來段各個賬

22、套一致，由事業(yè)部統(tǒng)一維護(hù)，其中，內(nèi)部往來段的值集和公司段相同。其他的段各賬套單獨(dú)設(shè)置，分別維護(hù)。s 啟用公司間段，可以使用系統(tǒng)提供的公司間事務(wù)處理功能，進(jìn)行一些自動憑證的處理，方便快捷。內(nèi)部往來段主要用于標(biāo)識內(nèi)部和關(guān)聯(lián)方交易，以便合并抵消。s 啟用輔助段，將輔助段與成本中心段合二為一，在年末結(jié)賬和匯率重估時，保證成本中心的借貸平衡。s 產(chǎn)品段主要反映公司的產(chǎn)品，可以記錄產(chǎn)品的收入、成本以及利潤，便于對產(chǎn)品的各項(xiàng)指標(biāo)進(jìn)行分析。Ø 合并賬套會計(jì)科目結(jié)構(gòu)：公司段、成本中心段、科目段、內(nèi)部往來段和備用段，其中公司段、科目段和內(nèi)部往來段與核算賬套的值集一致，成本中心段由于各核算賬套均不一致，因

23、此可以取職能部的成本中心段值集，但值全部為0，備用段為單獨(dú)值集，目前值為0。Ø 編碼規(guī)則：s 各段的缺省值為“0”，表示不分明細(xì)，說明為“-”s 各段可以根據(jù)業(yè)務(wù)需求建立適當(dāng)?shù)膶哟谓Y(jié)構(gòu)s 各段值應(yīng)考慮采用適當(dāng)?shù)姆謪^(qū)編碼，以便建立安全規(guī)則和交叉驗(yàn)證規(guī)則等s 各段值間不建立依賴關(guān)系，均使用獨(dú)立型的校驗(yàn)類型s 公司段：段值由集團(tuán)統(tǒng)一定義s 成本中心段：5位，各公司編碼規(guī)則各不相同。不需要分層次核算的公司，全部流水號；需要分層次核算的公司，按一定的編碼規(guī)則反映核算的層次s 科目段：8位，一級科目4位，二級、三級科目各2位s 明細(xì)科目段：對于各公司個性化的核算要求，在明細(xì)科目段反映。4位，第一

24、位反映科目段的屬性，例如1表示資產(chǎn)，2表示負(fù)債，3表示權(quán)益等；后三位以分區(qū)的方式編號，例如000050為銀行存款等s 內(nèi)部往來段：編碼與公司段一致s 產(chǎn)品段：各公司自行編制，目前僅商用空調(diào)使用Note: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. I

25、nclude an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open

26、issues section of this deliverable, but flagged in the resolution column as being transferred.操作指南第一步：進(jìn)入科目維護(hù)界面路徑：設(shè)置->財(cái)務(wù)系統(tǒng)->彈性域->鍵->值。選擇“值集”第二步：輸入會計(jì)科目所屬值集。點(diǎn)擊該鍵，彈出值列表點(diǎn)擊進(jìn)入輸入值集名稱部分字段后，點(diǎn)擊“查找”鍵找到所查值集后，點(diǎn)擊“確定”第三步：點(diǎn)擊“查找”鍵進(jìn)入后，按工具欄鍵，新增段值。輸入新增段值點(diǎn)此鍵新增第四步：在“值：有效”標(biāo)簽卡中輸入需維護(hù)的段值（如成本中心、明細(xì)科目）的編碼及說明后，按“保存”鍵確

27、認(rèn)。按“保存”鍵，確認(rèn)值、轉(zhuǎn)換的值：均指設(shè)置的科目代碼說明：指設(shè)置的科目的說明啟用：勾選表示可用自至：指所設(shè)置的科目的有效時間段，一般不輸?shù)谖宀剑壕S護(hù)父值范圍：若所新增段值為子值，需查看其所屬父值的范圍是否包含該子值。若不包含，則需在父值范圍中維護(hù)。如上例中：新增段值10901為子值，從屬父值10。則選中父值，點(diǎn)擊“定義子范圍”。維護(hù)范圍進(jìn)入“定義子范圍”若所新增段值為父值，先點(diǎn)擊“值：層次結(jié)構(gòu)，限定詞”，勾選“父”值框。進(jìn)入“定義子范圍”父值必須勾選再點(diǎn)擊“定義子范圍”進(jìn)入編輯其范圍。（操作同上“維護(hù)范圍”）第六步：保存編輯后，關(guān)閉窗口，彈出如下圖對話框，點(diǎn)擊“確定”，即可。憑證處理流程N(yùn)o

28、te: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should

29、be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.工作程序

30、步驟負(fù)責(zé)人工作內(nèi)容輸出單據(jù)審批人操作步驟1財(cái)務(wù)部應(yīng)收模塊信息導(dǎo)入總賬見應(yīng)收模塊檢查及數(shù)據(jù)傳總賬2財(cái)務(wù)部應(yīng)付模塊信息導(dǎo)入總賬見應(yīng)付模塊檢查及數(shù)據(jù)傳總賬3財(cái)務(wù)部資產(chǎn)模塊信息導(dǎo)入總賬見資產(chǎn)用戶手冊4財(cái)務(wù)部公司間事務(wù)處理信息導(dǎo)入總賬見公司間事務(wù)傳總賬5財(cái)務(wù)部從總賬接口表引入采購模塊信息見采購、庫存模塊數(shù)據(jù)傳總賬6財(cái)務(wù)部從總賬接口表引入庫存模塊信息見采購、庫存模塊數(shù)據(jù)傳總賬7財(cái)務(wù)部總賬手工處理憑證見總賬憑證處理子流程8財(cái)務(wù)部總賬日記賬過賬見日記賬過賬9財(cái)務(wù)部總賬憑證打印、裝訂Note: Add open issues that you identify while writing or reviewin

31、g this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue

32、Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.流程圖和流程說明流程說明總賬模塊匯總來自各個子模塊的憑證數(shù)據(jù)，與總賬手工憑證一起審核、過賬，形成總賬科目余額?？傎~的憑證與子模塊的憑證

33、分開裝訂。本流程適用于總賬主管人員。憑證來源與分類Oracle系統(tǒng)通過來源區(qū)分憑證是來自哪個子模塊，包括應(yīng)收、應(yīng)付、資產(chǎn)、庫存、采購和其他外部系統(tǒng)的數(shù)據(jù)，以及總賬的憑證。對于不同來源的憑證，將涉及以下憑證類別：憑證來源主要的憑證分類應(yīng)收賬款銷售發(fā)票、借項(xiàng)通知單、貸項(xiàng)通知單、貸項(xiàng)通知單核銷、商業(yè)收據(jù)、雜項(xiàng)收款、調(diào)整等應(yīng)付賬款采購發(fā)票、付款等庫存庫存、在制品采購接收資產(chǎn)增加、調(diào)整、報(bào)廢、重新分類、傳送、重估折舊、遞延折舊、折舊調(diào)整等總賬記賬憑證、公司間憑證、經(jīng)常性、成批分?jǐn)?、重估等預(yù)算日記賬預(yù)算手工憑證批名：公司字母縮寫兩位年兩位月兩位流水號手工憑證日記賬名：批名兩位流水號憑證裝訂憑證編號：為總賬

34、、應(yīng)收、應(yīng)付分別啟用單據(jù)序列，作為憑證編號；記錄保存后盡可能不刪除，以保證編號連續(xù)。憑證裝訂：應(yīng)收、應(yīng)付和總賬的憑證單獨(dú)裝訂，其他模塊（資產(chǎn)、庫存、采購等）的憑證導(dǎo)入總賬后，和總賬手工憑證一起打印裝訂管理。Ø 總賬憑證需從系統(tǒng)中打印出記賬憑證，將原始單據(jù)附在記賬憑證后裝訂保存。Ø 應(yīng)付發(fā)票：系統(tǒng)外的審批簽字均記錄在原始單據(jù)上，將應(yīng)付憑證編號記錄在原始單據(jù)上，打印統(tǒng)一的應(yīng)付憑證，將原始單據(jù)附在系統(tǒng)憑證后，裝訂保存。Ø 應(yīng)付付款：將付款憑證編號記錄在原始單據(jù)上，單獨(dú)裝訂保存，不打印系統(tǒng)憑證。Ø 應(yīng)收發(fā)票：將應(yīng)收憑證編號記錄在原始單據(jù)上，單獨(dú)裝訂保存，不打印系

35、統(tǒng)憑證。Ø 應(yīng)收收款：將收款憑證編號記錄在原始單據(jù)上，單獨(dú)裝訂保存，不打印系統(tǒng)憑證。安全性屏蔽各核算實(shí)體由于單獨(dú)設(shè)置會計(jì)賬套，彼此之間的所有數(shù)據(jù)完全屏蔽。由于只設(shè)置一個合并賬套，標(biāo)準(zhǔn)功能對日記賬表頭、過賬以及部分報(bào)表不能屏蔽。但通過客戶化，已經(jīng)實(shí)現(xiàn)了合并賬套內(nèi)公司間數(shù)據(jù)的屏蔽。總賬憑證處理子流程N(yùn)ote: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to th

36、e closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040

37、). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.工作程序步驟負(fù)責(zé)人工作內(nèi)容輸出單據(jù)審批人操作步驟1財(cái)務(wù)部手工輸入憑證見手工錄入日記賬2財(cái)務(wù)部定義經(jīng)常性憑證模板見定義經(jīng)常性憑證模板3財(cái)務(wù)部生成經(jīng)常性憑證見生成經(jīng)常性憑證4財(cái)務(wù)部定義、生成成批分配憑證因一般不使用，故操作步驟暫略5財(cái)務(wù)部公司間事務(wù)處理見內(nèi)部往來流程6財(cái)務(wù)部外幣重估見外幣重估流程7財(cái)務(wù)

38、部日記賬過賬見日記賬過賬流程圖和流程說明流程說明總賬會計(jì)在總賬中輸入手工憑證，對于一些經(jīng)常發(fā)生的憑證，可以通過定義經(jīng)常性模板和成批分配模板，定期生成總賬憑證。除了這些來源外，內(nèi)部往來和外幣重估也會生成總賬憑證。總賬會計(jì)對總賬憑證進(jìn)行復(fù)核過賬，過賬后的憑證如果發(fā)現(xiàn)問題需要修改，可以沖銷。本流程適用于一般總賬操作人員。憑證審批美的采用編制人自審批的方式。子模塊導(dǎo)入的憑證不啟用日記賬審批功能?？傎~憑證的自動處理自動沖銷：系統(tǒng)提供了自動沖銷日記賬的功能，可以根據(jù)日記賬類別選擇自動沖銷的方式，切換借貸項(xiàng)或紅字沖銷。對于一些本月輸入憑證、下月沖銷的業(yè)務(wù)，可以在本月輸入憑證時即計(jì)劃沖銷日記賬的期間，沖銷日記

39、賬生成的方式有兩種，一個新期間打開時自動生成沖銷日記賬，或手工運(yùn)行日記賬沖銷程序。總賬中手工憑證的業(yè)務(wù)Ø 實(shí)收資本、資本公司、盈余公積等權(quán)益核算Ø 本年利潤、利潤分配、以前年度損益調(diào)整等利潤核算Ø 工資的計(jì)提，發(fā)放在應(yīng)付模塊處理Ø 所得稅、個人所得稅、增值稅、各類保險費(fèi)、福利費(fèi)等的處理；增值稅在應(yīng)收、應(yīng)付模塊處理Ø 預(yù)提費(fèi)用、待攤費(fèi)用的計(jì)提和處理Ø 借款、利息的核算和處理Ø 壞賬準(zhǔn)備的計(jì)提Ø 費(fèi)用的分?jǐn)偤筒町惖奶幚聿僮髦改鲜止や浫肴沼涃~第一步：進(jìn)入憑證錄入界面，路徑：日記賬->輸入。第二步：點(diǎn)擊“新建批”，進(jìn)

40、入建立批界面。點(diǎn)擊此處可點(diǎn)出值列表選擇已經(jīng)打開的會計(jì)期輸入完畢批組信息后，點(diǎn)擊進(jìn)入“日記賬”操作第三步：進(jìn)入建立批界面操作，輸入批組信息。輸入批組信息：批組：批名稱，手工憑證的命名規(guī)則為：公司字母縮寫兩位年兩位月兩位流水號；也可由系統(tǒng)自動生成周期：輸入批組內(nèi)的日記賬所屬的會計(jì)期余額類型：缺省為實(shí)際的，實(shí)際的相對與預(yù)算而言說明: 批組的摘要，可以缺省總額控制：一批中借方或貸方金額總數(shù)（建議不輸）狀態(tài)：過賬狀態(tài)缺省為未過賬的，資金狀態(tài)取決與是否在系統(tǒng)中啟動了預(yù)算，如啟用了則缺省為要求，審批缺省為N/A說明：在一批下可以輸入多筆分錄。批組控制有助于查詢在同一批下的若干日記賬。若錄入日記賬前，未使用批

41、組控制，系統(tǒng)會為單獨(dú)的每一筆日記賬自動生成一個批名。過賬時根據(jù)批名選擇過賬。建議使用批組控制。第四步：點(diǎn)擊“日記賬”，進(jìn)入日記賬界面操作。錄入完畢后，點(diǎn)擊“過賬”點(diǎn)擊“過賬”后，彈出提示框，點(diǎn)擊“確定”輸入日記賬：日記賬：分錄名稱，可以自定義（定義規(guī)則：批名+兩位流水號），也可由系統(tǒng)自動生成周期：分錄所在的會計(jì)期，與批組中的周期一致分類：可通過值列表選擇記賬憑證的類型，缺省為“.記賬憑證”余額類型：表示實(shí)際的。與批組中的金額類型一致說明：分錄摘要，輸入后會自動帶到行信息處總額控制：一張日記賬中包括的分錄總金額（建議不輸）有效日期：日記賬的日期，默認(rèn)當(dāng)前日期，若選擇的是上一會計(jì)期，則該日期缺省為

42、上一會計(jì)期的最后一天來源：手工，表示手工輸入的轉(zhuǎn)換：輸入幣種及外幣的匯率類型。對于外幣，需要選擇匯率日期及匯率類型。建議用公司匯率，因?yàn)楣緟R率在系統(tǒng)中統(tǒng)一定義，如果選擇用戶匯率，則可以手工定義。本位幣可以缺省。若輸入的為統(tǒng)計(jì)賬戶的統(tǒng)計(jì)量，則選擇幣種STAT行：分錄行的編號，如 10，20，30等賬戶：分錄行中的借貸賬戶借項(xiàng)/貸項(xiàng)：輸入分錄行的借貸方金額。對于外幣則錄入原幣金額，系統(tǒng)將自動根據(jù)匯率值進(jìn)行換算選擇存盤：日記賬錄入完畢后，可單擊“”按鈕，存盤并繼續(xù)錄入過賬：點(diǎn)擊“過賬”，在日記賬錄入界面可以直接將日記賬分錄過賬，此時過賬是將該日記賬所屬批中所有日記賬全部過賬已建立的批，如未過賬，則

43、可繼續(xù)錄入日記賬，步驟如下：第一步：查找出需增加日記賬的批，輸入查詢參數(shù)，點(diǎn)擊“查找”。點(diǎn)擊“查找”第二步：選中批，點(diǎn)擊“復(fù)核批”。若點(diǎn)擊“復(fù)核日記賬”，則僅能修改所選擇的日記賬，不能在該批下新建日記賬。點(diǎn)擊“復(fù)核批”第三步：進(jìn)入批界面，點(diǎn)擊“日記賬”。批名顯示在原批下錄入日記賬點(diǎn)擊“日記賬”第四步：進(jìn)入日記賬界面后，通過向上向下鍵查看該批下所有日記賬，及新增日記賬。定義經(jīng)常性憑證模板經(jīng)常性憑證主要適用于定期發(fā)生的一些重復(fù)性分錄的處理，如費(fèi)用的預(yù)提和分?jǐn)偂⒋龜?，稅金的?jì)提等分錄的定義與生成等。在總賬模塊中定義重復(fù)性分錄公式，定義之后，定期運(yùn)行這些公式即可得到所要的分錄，避免了重復(fù)性的的手工錄入

44、工作。總賬模塊能提供三種類型的重復(fù)性分錄：Ø 框架分錄：僅有分錄的借貸方科目，金額需要手工補(bǔ)充Ø 標(biāo)準(zhǔn)分錄：有借貸方及金額，但借貸方金額是固定數(shù)Ø 公式分錄：有借貸方及金額，借貸方金額是變量。其值據(jù)變量的值來定經(jīng)常性分錄是手工對分錄的每一行都指定一公式，一個公式只能得到一個分錄行金額。典型的業(yè)務(wù)根據(jù)收入計(jì)提稅金等?？捎糜谏伤械闹貜?fù)性分錄。具體操作步驟：第一步：進(jìn)入定義經(jīng)常性憑證界面，路徑：日記賬->定義->經(jīng)常性。第二步：輸入批組名及說明信息：該批組名將作為生成的重復(fù)性分錄批組名的一部分。點(diǎn)擊“行”，進(jìn)入行信息定義憑證類別為：記賬憑證輸入定義憑證的

45、批名經(jīng)常性批：定義經(jīng)常性憑證的批名及說明自動復(fù)制：若需借用其他批組的經(jīng)常性分錄公式，則選擇自動拷貝批組，并選擇相應(yīng)的批組名上次執(zhí)行欄：標(biāo)明該批組執(zhí)行的最后一個會計(jì)期和日期，是不可輸入的輸入日記賬分錄名稱及類別：該名稱將作為重復(fù)性分錄名的一部分，類別為記賬憑證。在一批組下可以定義若干日記賬分錄有效日期：該公式的有效日期范圍，可不輸?shù)谌剑哼M(jìn)入行編輯屏幕。選擇欄目：每一欄代表一個分錄行，輸入欄目所在的行數(shù)及該行賬戶輸入該欄目的描述（任選項(xiàng)）：該描述將作為對應(yīng)分錄行的描述輸入該分錄行的計(jì)算公式（或計(jì)算步驟）：該公式可以是常數(shù)，也可以是帶變量的公式。變量為某賬戶某期間（本期、上一期、上年同期等，在“期

46、間”欄選擇）的余額（或本期發(fā)生額，在“金額類型”欄選擇）。公式將決定該分錄行是如何計(jì)算其金額的。如要定義框架分錄，則只須輸入該行的賬戶既可，無須公式注：公式輸入舉例說明如下：輸入計(jì)算公式：A * B，則應(yīng)輸入如下幾項(xiàng)：因子 運(yùn)算符 解釋A 輸入輸入A后，后跟輸入操作符，用以分離第二個值B *輸入B后，規(guī)定 * 運(yùn)算操作符，用以執(zhí)行與A的乘法運(yùn)算第四步，運(yùn)行成批轉(zhuǎn)移。查詢成批轉(zhuǎn)移并選擇“運(yùn)行”，Oracle Assets 將提交并發(fā)進(jìn)程以執(zhí)行轉(zhuǎn)移。第四步：類似輸入分錄的其他行。第五步：最后增加自動抵消行，并定義自動抵消行的賬戶，同輸入分錄的其他行。其作用是當(dāng)定義的分錄借貸不平時，將差額記入該賬戶

47、，該行的行號特定為9999，然后存盤完畢。生成經(jīng)常性憑證路徑：日記賬->生成->經(jīng)常性。進(jìn)入后，選擇要運(yùn)行的重復(fù)公式及運(yùn)行的會計(jì)期，會計(jì)期決定了系統(tǒng)生成的分錄所在的會計(jì)期。系統(tǒng)產(chǎn)生一后臺進(jìn)程，進(jìn)程完畢后，分錄生成。建議：該操作一般在期末過賬及相關(guān)科目的余額已確定之后再提交運(yùn)行。后臺請求運(yùn)行完畢后，可進(jìn)入日記賬界面察看運(yùn)行生成的日記賬，路徑：日記賬->生成。點(diǎn)擊，系統(tǒng)運(yùn)行后臺請求點(diǎn)擊“查找”輸入“經(jīng)常性”，減少查詢范圍輸入生成日記賬的會計(jì)期間輸入相關(guān)參數(shù)后，點(diǎn)擊“查找”，可查看到生成的經(jīng)常性日記賬如下：日記賬過賬月末結(jié)賬時應(yīng)確保當(dāng)期發(fā)生的所有業(yè)務(wù)已正確入賬，并將當(dāng)期的日記賬過賬

48、，以結(jié)出本期期末余額，及下期期初余額。日記賬過賬，可以平時在錄入日記賬后過賬，也可以在月末，對所有日記賬集中過賬。Ø 日常過賬：在錄入完畢日記賬，存盤后，點(diǎn)擊“過賬”，具體操作見：手工錄入日記賬Ø 月末集中過賬：路徑：日記賬->過賬，輸入期間，查找出該期間所有未過賬批輸入過賬期間點(diǎn)擊“查找”“選中所有準(zhǔn)備過賬的分錄批組左邊的小方框，點(diǎn)擊“過賬”。系統(tǒng)提交一后臺請求，請求運(yùn)行完畢后，過賬完成，相應(yīng)科目的余額被更新。如果日記賬不能通過過賬的，系統(tǒng)有相應(yīng)的提示。勾選處點(diǎn)擊“過賬”憑證更改流程N(yùn)ote: Add open issues that you identify wh

49、ile writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete, any open issues should be transferred to the project- or proces

50、s-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.工作程序步驟負(fù)責(zé)人工作內(nèi)容輸出單據(jù)審批人操作步驟1財(cái)務(wù)部總賬未過賬的手工憑證更改見總賬未

51、過賬的手工憑證更改2財(cái)務(wù)部總賬已過賬的手工憑證更改見總賬已過賬的手工憑證更改3財(cái)務(wù)部子系統(tǒng)導(dǎo)入憑證更改見子系統(tǒng)導(dǎo)入憑證更改Note: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolu

52、tion.When this deliverable is complete, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable,

53、 but flagged in the resolution column as being transferred.流程圖和流程說明流程說明目前，系統(tǒng)中對總賬日記賬未啟用審批流程。日記賬未過賬：Oracle允許直接日記賬進(jìn)行修改及刪除，建議不采用刪除方式，因已錄入的日記賬已經(jīng)占用系統(tǒng)編號，若刪除則出現(xiàn)斷號現(xiàn)象；日記賬已過賬：Oracle對已過賬的日記賬有兩種處理方法，其一為針對需要更改的部份，重新制作相應(yīng)的更改憑證；另一種將原有錯誤的日記賬進(jìn)行反沖處理，產(chǎn)生相應(yīng)的反沖日記賬后再根據(jù)正確的業(yè)務(wù)重新制作生成日記賬。其他模塊引入總賬后發(fā)現(xiàn)的錯誤要在其業(yè)務(wù)發(fā)生的模塊進(jìn)行業(yè)務(wù)修改。業(yè)務(wù)修改正確后，再重

54、新引入總賬系統(tǒng)。本流程適用于一般總賬操作人員。Note: Add open issues that you identify while writing or reviewing this document to the open issues section. As you resolve issues, move them to the closed issues section and keep the issue ID the same. Include an explanation of the resolution.When this deliverable is complete

55、, any open issues should be transferred to the project- or process-level Risk and Issue Log (PJM.CR.040) and managed using a project level Risk and Issue Form (PJM.CR.040). In addition, the open items should remain in the open issues section of this deliverable, but flagged in the resolution column as being transferred.操作指南總賬未過賬的手工憑證更改第一步：進(jìn)入路徑：日記賬->輸入，進(jìn)入查詢?nèi)沼涃~界面：可選擇上圖列表框中任意參數(shù)輸入，以便快速查出需調(diào)整的日記賬分錄所在的批組：批、日記賬：可輸入確定的批名或日記賬名來源：可選擇人工、經(jīng)常性、成批分配、重估等類別：選擇記賬憑證期間：可選擇需調(diào)整的日記賬所屬期間幣種：選擇需調(diào)整的日記賬的幣種狀態(tài)：選擇過賬狀態(tài)“未過賬”或“已過賬”資金、控制總額：一般沒有4. 選擇要報(bào)廢資產(chǎn)的折舊賬簿。第二步：查找出分錄所在的批組，選中該行，點(diǎn)擊“復(fù)核日記賬”，在該日記賬界面直接調(diào)整。點(diǎn)擊，進(jìn)入更改期間或幣種未過賬的日記賬