SAP財務模塊ppt課件

1、ClearingChapter 8.review什么是叫清賬？會計清賬主要有哪些方法？.1.Clearing Open Items2.Incoming and Outgoing Payment3. Payment Differences4. Exchange Rate DifferencesKnowledge point.Clearing Open ItemsDocuments with open items cannot be archived and stay in the system until all open items are cleared. . Ways of Clearin

2、gPost with clearing (賬戶間清賬) 1)可以全部清賬,也可以部分清帳(報表中不能看,憑證 中可以看.清掉原invoice, 再生成一張憑證) 2)可以同時在不同的科目,賬戶類別,任何幣種間進展 清賬。account clearing (同一個賬戶內(nèi)清賬) 1)用于手工清an open invoice with a related credit memo and payment on account /反復記賬。 2)基于G/L account和sub legers上的清賬。 3)清賬不產(chǎn)生line items.Customer line item list .When cl

3、earing, it result in a clearing documentPost with clearing 有l(wèi)ine item顯示Account clearing 沒有l(wèi)ine item顯示 Assignment field: combination of up to 4 fields with a maximum of 18 charactersort key:檢索碼,可對應PO,COC等設(shè)置.兩種方式均可用手工清賬和自動清賬的方法手工清賬自動清賬條件：1)open item basis 2)accounts to be clear must be definedItems no

4、t cleared： 1)noted items 2)statiscal posting, down payment, bills of exchange 3)items with withholding tax entry(預提 稅款)用途:用系統(tǒng)做銀行對賬,未達賬項就要用自動清賬,其assignment就是聚號清賬方法.Incoming and Outgoing PaymentsCustomers generally pay outstanding invoices and frequently take advantage of cash discounts. And an “incom

5、ing payment, typically used in Accounts Receivable, clears an open debit amount. An “outgoing payment, typically used in Accounts Payable, clears an open credit amount.The Manual Payment ProcessData is entered in the document header Document Header： -Payment Header -Bank Data -Open item selectionOpe

6、n item are selected to be cleared.The transaction is simulated and saved.Document Header: Open Item Selection.Process Open Items.Automatic Posting When Clearing Open Items.Account is G/L account used for incoming and outgoing paymentResetting Cleared Items清賬和統(tǒng)計性科目不能直接reversal,要先reset,才干reversal.rese

7、t時,clearing data is removed from the items at first,才干等待reversal. .Payment Differences 過賬時定義的可容忍誤差的范圍(清賬時產(chǎn)生差額時運用) 類型 1)users(employee) Master Records 2)G/L account Master Records 3)Customer/Vendor master records 步驟 1)define tolerance group 2) by group key(4位字母),company code ,a currency code 3)assign

8、 to 3 kinds 1)Control the automatic posting of “cash discount adjustment and “unauthorized customer deductions-within tolerance 2)Manually Process-Outside toleranceTolerance Group . 清賬時產(chǎn)生差額(1) 差額小(within tolerance)-immaterial(非本質(zhì)性) 假設(shè)公司不用tolerance group,就要定義一個key_(Blank)空格,以表示最小容忍誤差. 自動過賬adjust cash

9、 discount up to certain amounts or write it off to a special account(2) 差額大-(outside tolerance) materially Approach 1: Partial payment 清時 Dr. Bank: 5000 OI:8000 Cr. AR 5000 5000- OI：8000 Both items remain on the account,要清完才干轉(zhuǎn)到下面(余額)去,再清2000 5000- 2000-* *不要手輸,右邊有個小空白,雙擊小空白(still OZ),否那么容易算錯,系統(tǒng)會自動進展

10、計算. Approach 2: Residual Payment 清時 Dr. Bank: 5000 OI:3000* AR 3000 8000 Cr. AR 8000 8000-* *item上剩余顯示3000表示只需3000的AR3 *8000就當曾經(jīng)清過了原AR消逝,產(chǎn)生新AR3000 只需清一筆,原有的就立刻轉(zhuǎn)下來,剩下未清的。.總結(jié):A Partial Payment results in the open invoice and the incoming payment remaining in the customer account as open itemsA Residua

11、l Payment cleans the invoice and payment to create a new open item.Reason codes在line item里，可以根據(jù)不同的reason code 定義不同的科目。在Editing status里，Reason code只是description,不定義科目。.Exchange Rate Differences1.匯兌損益會根據(jù)不同的科目,根據(jù)不同的需求,將匯兌損益定義到不同的科目。2.All reconciliation accounts and all G/L account with OI transactions in foreign currency must be assigned revenue/expense account for realized loss and gains.3