SAP+FI+匯率與外幣評(píng)估教案資料

1、Good is good, but better carries it.精益求精，善益求善。SAP+FI+匯率與外幣評(píng)估-匯率與外幣評(píng)估匯率設(shè)置:OC47|OB07,OB08|OC41,SE16:V_TCURF圖1顯示了幾個(gè)exch.Rate,如圖1-2,Exch.RateM使用了參考貨幣(Ref.ccry)USD,假設(shè)甲公司的本位幣是HKD,計(jì)RMB,OB08維護(hù)了1RMB=0.98HKD,1RMB=0.12000USD,1HKD=0.12500USD,則在甲公司用RMB記帳,RMB-HKD一定是使用USD做參考,RMB-HKD的exch.Rate是0.12000/0.12500而不是直接的

2、0.98.使用參考匯率的好處在集團(tuán)公司大大減少匯率的維護(hù)工作和避免沖突,每個(gè)分公司只要維護(hù)各自對(duì)參考貨幣的匯率就行.不使用參考貨幣的匯率可能是網(wǎng)狀分布的,使用參考貨幣就是以參考貨幣為中心分布的.SE16:V_TCURFCurrently,bothinthesalesorderandbillingdocumentalwaystaketheexchangeratevaluefromexchangeratetypeEURXinsteadofM.ThisisbecausetheFIconfigurationsettingalwaysdefaulttotheEURXexchangeratetypefor

3、EURUSD,thusitneedtobechangedsoitcantaketheratewiththeexchangeratetypeM.Inthecurrentsetting,theEURXhasbeendefinedinthecurrencytranslationratioforexchangeratetypeM.TheEURXneedtoberemovedfromcolumnAlt.ERTforexchangeratetypeMforcurrencytranslationfromUSDEUR.就是說(shuō)不使用EURX做EURUSD而是使用Mexch.Ratetype,該死的Exch.Ra

4、teEURX.外幣評(píng)估:OB59,OBA1-KDF|OB09注意Z001/Z002使用的exch.Rate是C,Z002選上了BalanceValuat.選擇.TMD這個(gè)破Balancevalut.是篾意思?看SAP的幫助BalanceValuationforOpenItemsIfyouselectthisparameter,openitemsarebalancedperaccountorgroupandcurrency.Thebalanceisvaluatedaccordingtothevaluationmethod.Thevaluationdifferenceispostedasanexp

5、enseorrevenue(peraccount,onlyrevenueORexpense).Ifyoudonotselectthisparameter,theopenitemsaresummarizedandvaluatedperreferencenumber.Ifthereisnoreferencenumber,eachlineitemisvaluatedindividually.Thedifferencesthatarisearepostedasanexpenseorrevenue(peraccount,expenseANDrevenue).Example:3lineitems:A,Ba

6、ndCAReferencenumber1100USD190BReferencenumber130-USD50-CNoreferencenumber10USD151)Nobalancevaluation,lowestvalueprinciple,spotexchangerate1.8TotalfromA+B70USD140DEMValuationdifference14-DEM(70*1.8=126126-140=-14)C10USD15DEMNovaluation,duetolowestvalueprinciple2)Balancevaluation,lowestvalueprinciple,

7、spotexchangerate1.8TotalA-C80USD155DEMValuationdifference=11-DEM(80*1.8=144-155=-11)Thetotalispostedasanexpense.3)Nobalancevaluation,revaluationanddevaluation,spotexchangerate1.8TotalA+B70USD140DEMvaluationdifference14-DEM(70*1.8=126126-140=-14)C10USD15DENvaluationdifference+3DEMPostings,expense14DE

8、M,revenue3DEMZ004同Z003唯一不同的是Z004的BalanceValuat.選上了,Z003和Z004是專門重置外幣評(píng)估的方法外幣評(píng)估F.05通常分成2類評(píng)估1.以外幣記帳的客戶/供應(yīng)商/總帳未清項(xiàng)（D/K/S）-對(duì)所有的未清項(xiàng)進(jìn)行評(píng)估（余額雖為0，但有未清項(xiàng)）2.以外幣記帳的資產(chǎn)負(fù)債表科目(即科目貨幣非本位幣)-對(duì)外幣余額進(jìn)行評(píng)估確定評(píng)估差異有兩種方法：1.在資產(chǎn)負(fù)債表出表日確認(rèn)并在下月1日沖銷2.在資產(chǎn)負(fù)債表出表日確認(rèn)并更新被評(píng)估的未清項(xiàng)，不沖銷未清項(xiàng)的評(píng)估是在外幣的匯率有變化時(shí)，對(duì)有涉及外幣未清項(xiàng)的科目按統(tǒng)馭科目或科目類型、按幣種、分借貸分別進(jìn)行統(tǒng)計(jì)其由于匯率變化產(chǎn)生的

9、差額，將變化額按科目類型和幣種進(jìn)行帳務(wù)調(diào)整。f-03、f-28、f-32你是在做這些記賬操作的時(shí)候，item中出現(xiàn)valuationaccount嗎？是的，去查出現(xiàn)此種情況的原會(huì)計(jì)憑證科目Openitem的moredata中均有valuationdiff金額。外幣評(píng)估簡(jiǎn)單操作.也就是OpenItemBSEG的這個(gè)破BDIFF字段評(píng)估后有了差異(如下圖).想一個(gè)問(wèn)題,為什么在F-32,F-44會(huì)有類型憑證?把供應(yīng)商與客戶一起選中執(zhí)行,結(jié)果只產(chǎn)生外幣評(píng)價(jià)憑證未產(chǎn)生相應(yīng)的回轉(zhuǎn)憑證.拋賬會(huì)計(jì)憑證舉例如下:DR:F/XLOSS-Unreali*DR:ARrev*Cr:ARrevluation*Cr:F/

10、Xgain-Unreali*現(xiàn)在在做沖賬動(dòng)作時(shí),只要產(chǎn)生匯兌損益情況,均會(huì)拋出外幣評(píng)價(jià)科目.舉例如下:借:銀行存款100HKD112RMB貸:應(yīng)收賬款-XXX100HKD112RMB借:匯兌損失0HKDxxRMB貸:應(yīng)收賬款外幣評(píng)價(jià)0HKDxxRMBFI-IncorrectExchangeRatedeterminationinForeignCurrencyValuationinF.05TheEuroLoanisvaluatedmonthlyinCCcurrencyaswellasGroupCurrency.ThedifferencedenotedtheforeignExchangeGain/L

11、ossuponvaluation.TheGLA/c30010010wasvaluedforthisloanon29/01/05.Butthedifferenceappearstobetoohigh.wondertheformulainstep1whichistorevaluateforeigncurrencytoclosingmonthendrateisnotright.Inmeasuring10MEUR,howcomestep1saysUS$11Mlosswhilestep2saysUS$10Mgain?Pleaseinvestigate.Itisnecessarytoinvestigate

12、andclosethisissueASAPasmonthlyclosingisheldupforthis.F.05EstimatedMan-dayIfwehaveacloselookatGL30010010forCC5100wefindthatanumberofentrieshavebeenpostedonabackdate.Pls.seetheworksheetbelow.NowwhentheTransactionF.05wascarriedouton03/21/2005,thepositionoftheGLwasthatTheEURvaluewas10MEUR,thelocalCurren

13、cyvaluewasalso10MHKDwhiletheUSDvaluewas12,223,092.47allincredit.Atthispoint,thesystemtriedtovaluate10MEUROintoHKDasstep1.ItfoundtheexchangeratefromEURtoHKDusingUSDasreferencecurrencytobe10.16381.Thusthevaluationcameto101.638MHKD.Thebalanceinbookswas10M.soitpostedadifferenceof91.638Mincreditsignifyin

14、ganactualliabilityof101.638Mintotal(Documentno.600002097).WhileitvaluatedinHKD,italsocarriedoutavaluationinGroupcurrencywhichwasasimpleconversionofHKDtoUSDattheCrateexistingonthatdate1HKD=0.12820USD.i.e.HKD91,638,065.52HKD*0.12820=11,748,000.00.Thisitpostedasaliability.SonowthetotalliabilityinUSDcam

15、eto11,748,000.00+originalliability12,223,092.47=23,971,092.47USDor23.971M.Sowhenittriedtodoagroupvaluationinstep2itfoundtheactualliabilitytobe10,000,000EUR*1.30300(Exchangeratefor1EURto1USD)=13,030,000or13.030MUSD.ButtheGLvaluewas23,971,092.47USD.Soitpostedadebitof23,971,092.47-13,030,000=10,941,092

16、.47or10.941MUSD.Fromthesystempointofviewthereisnomistake.ItcalculatedvaluesasperBalancesexistinginthesystemonaparticulardate.HencethevariationinGain/LossAccount.FIChangeF.05Step1andStep2variantsCurrentlyeachentitiesusesthefollowingvariantswhenrunningF.05/XXXX_STEP1and/XXXX_STEP2whereXXXXisreplacedby

17、theapplicablecompanycode.ThesevariantsareprotectedsothattheycanonlybechangedbyuserDANIELLEB.GlennhasrequestedthatGLaccountsbeginningwith14and20beexcludedfromthevariants.AdditionallytheseGLaccountsshouldberemovedfromtheconfiguraitonwhichisusedinF.05(thiswouldpreventthemfromeverbeingvaluated).Attached

18、istheexistingsetupforboth/XXXX_STEP1and/XXXX_STEP2FIChangeF.05Step1andStep2variantsCurrentlyeachentitiesusesthefollowingvariantswhenrunningF.05/XXXX_STEP1and/XXXX_STEP2whereXXXXisreplacedbytheapplicablecompanycode.ThesevariantsareprotectedsothattheycanonlybechangedbyuserDANIELLEB.Glennhasrequestedth

19、atGLaccountsbeginningwith14and20beexcludedfromthevariants.AdditionallytheseGLaccountsshouldberemovedfromtheconfiguraitonwhichisusedinF.05(thiswouldpreventthemfromeverbeingvaluated).Attachedistheexistingsetupforboth/XXXX_STEP1and/XXXX_STEP2F.05的簡(jiǎn)單操作運(yùn)行OB08,輸入月末匯率2運(yùn)行F.05輸入?yún)?shù)如下圖所示：3這里我選擇的是一個(gè)客戶，真正運(yùn)行時(shí)可以選擇

20、客戶，供應(yīng)商，總帳科目，根據(jù)評(píng)估需要進(jìn)行選擇。4執(zhí)行后如下圖所示5點(diǎn)擊按鈕“posting”產(chǎn)生如下圖畫面6運(yùn)行SM35，可以看到剛剛生成的一個(gè)會(huì)話7執(zhí)行此會(huì)話，如下圖選擇參數(shù)。8執(zhí)行過(guò)程中如出現(xiàn)錯(cuò)誤，在線更改，或者中止，修改錯(cuò)誤后再執(zhí)行。不會(huì)出現(xiàn)嚴(yán)重錯(cuò)誤，因?yàn)榇藭?huì)話只是做憑證記賬，會(huì)計(jì)憑證過(guò)賬常見(jiàn)的錯(cuò)誤你們都可以處理的。為什么清帳時(shí)clearingdate被更改了Issue:WhileperformingF-32|FB1Dforcustomeropenitemclearing,forexample,wemightcleartheinter-companycustomeropenitemswi

21、thUSD(localcurrencyofcompanycode5100isHKD)on02/27/2006,however,wewanttocleartheOIonthepreviousperiod,soweinput02/18/2006.Thentheissueoccurs,thepostingdateis02/18/2006whiletheclearingdateis02/27/2006.Then,ifweuseFBL5Ntodisplaycleareditemswithclearingdate,actuallythedataisinconsequent.ReasonInvestigat

22、ionKeywords:Partialpayment|ResidualPayment(1)Tcode:F-32orFB1DForexample,ifwechoosepartialpmt,Thereare3docwithpostingdate02/23/2006,02/18/2006and02/15/2006.Weusethedocumentpostedin02/23/2006toclearthe2docspostedin02/18/2006and02/15/2006.Icheckedtheprogram,andfindfinallytheother2docswillusetheclearing

23、docspostingdate02/23/2006asclearingdate.Thissthegenerateddocument,sincethedocument5100000023postedin02/23/2006hasremainingamount,itisnotaclearingitems.WithFBL5N,wehavetoinputclearingdate02/23/2006forcleareditemsearch.SAPonlinehelpClearingDateTheclearingdatespecifiesasfromwhentheitemistoberegardedasc

24、leared.Whenclearing,thelastpostingdateofallthedocumentsinvolvedinclearingissetastheclearingdate.ExamplesInvoiceswhichwerepostedon10/10/1997andon10/15/1997areclearedbyapaymentdocumentwhichispostedon11/10/1997.Inthiscasetheclearingdateis11/10/1997,inotherwordsthepostingdateofthepaymentdocument.Arental

25、invoiceforDecemberisenteredon11/28/1997andthepostingdateissetto12/01/1997.Therentispaidon11/30/1997andisalsopostedunderthisdate.12/01/1997isthensetastheclearingdate,inotherwordsthepostingdateoftheinvoice.DependenciesTheclearingdateofalineitemisneverallowedtobebeforethepostingdateoftheitem.Eg.Onlyfor

26、payment,theclearingdateispaymentdate.一外幣未清項(xiàng)評(píng)估原理1外幣的未清項(xiàng)評(píng)估適用范圍1）應(yīng)收帳款。2）其他往來(lái)應(yīng)收。3）應(yīng)付帳款。4）應(yīng)付工資。5）其他應(yīng)付。6）預(yù)提費(fèi)用。7）借款。2原理。未清項(xiàng)的評(píng)估是在外幣的匯率有變化時(shí)，對(duì)有涉及外幣未清項(xiàng)的科目按統(tǒng)馭科目或科目類型、按幣種、分借貸分別進(jìn)行統(tǒng)計(jì)其由于匯率變化產(chǎn)生的差額，將變化額按科目類型和幣種進(jìn)行帳務(wù)調(diào)整。3涉及的后臺(tái)配置1）評(píng)估策略的確定路徑：SPRO-財(cái)務(wù)會(huì)計(jì)-應(yīng)收應(yīng)付-業(yè)務(wù)交易-結(jié)算-評(píng)估-外幣估值-定義評(píng)估方法主要設(shè)置：按行項(xiàng)目顯示。評(píng)估報(bào)告按行項(xiàng)目顯示結(jié)果?？偸窃u(píng)估。按行項(xiàng)目記帳。這種方式會(huì)使評(píng)

27、估結(jié)果更容易檢查，但可能程序運(yùn)行所需要的時(shí)間會(huì)增加。憑證類型。SA。匯率確定。確定評(píng)估的匯率類型為：M。2）評(píng)估的科目配置路徑：SPRO-財(cái)務(wù)會(huì)計(jì)-應(yīng)收應(yīng)付-業(yè)務(wù)交易-結(jié)算-評(píng)估-外幣估值-準(zhǔn)備外幣評(píng)估的自動(dòng)過(guò)帳-未清項(xiàng)匯率差異該配置中有三段設(shè)置：匯率差額實(shí)現(xiàn)產(chǎn)生匯率差異時(shí)記帳的科目評(píng)估外幣評(píng)估時(shí)差異記帳的科目換算實(shí)際結(jié)算時(shí)差異沖銷和記帳科目有兩種設(shè)置方式：只配置前兩段，不配第三段。該種配置下結(jié)算憑證產(chǎn)生的匯率差異沖銷調(diào)整科目，不再產(chǎn)生匯率差異記帳。三段都配。該種配置下結(jié)算憑證在沖銷調(diào)整科目的同時(shí)，產(chǎn)生一對(duì)新的匯率差異記帳。例如：11911000科目配置如下匯率差額實(shí)現(xiàn)損失51514005收益

28、51514005評(píng)估評(píng)估虧損151514003評(píng)估收益151514003資產(chǎn)負(fù)債表調(diào)整111911997換算換算虧損151514003資產(chǎn)負(fù)債表調(diào)整損失11911997換算收益151514003資產(chǎn)負(fù)債表調(diào)整收益11911997這種配置下，結(jié)算時(shí)產(chǎn)生的憑證將沖銷評(píng)估產(chǎn)生的沖銷憑證，并將差異記帳到匯率損益科目中。00104500007租房押金19,080.0000217500007租房押金19,260.00-0034011911997其他應(yīng)收款-換算調(diào)整180.000044051514003匯兌損益-應(yīng)收帳款180.000055011911997其他應(yīng)收款-換算調(diào)整180.00-如該科目只配置前

29、兩段，結(jié)算產(chǎn)生的憑證只有上述憑證的前三個(gè)行項(xiàng)目，如果三段都配置，則增加了04和05兩個(gè)行項(xiàng)目。注意：在配置了換算部分的情況下，外幣評(píng)估必須用沖銷方式，并要求每月月結(jié)時(shí)做評(píng)估。4評(píng)估策略外幣的未清項(xiàng)評(píng)估有三種策略：1）期末評(píng)估，下期初沖回。該種評(píng)估策略是基于比較準(zhǔn)確地評(píng)價(jià)外匯變化造成的損益，是哪個(gè)帳戶造成的損益就一直掛在哪個(gè)帳戶上，直到該帳戶的該筆帳結(jié)清為止。需要注意的是：如果用這種方式評(píng)估，就應(yīng)該每個(gè)期間都進(jìn)行評(píng)估，不管是否有新的匯率變化。評(píng)估時(shí)，借/貸相應(yīng)的調(diào)整科目貸/借匯兌損益科目結(jié)帳時(shí)轉(zhuǎn)出沖回時(shí)，借/貸匯兌損益科目貸/借相應(yīng)的調(diào)整科目結(jié)帳時(shí)，沖抵調(diào)整科目借/貸調(diào)整科目貸/借匯兌損益科目最

30、后的結(jié)果中，調(diào)整科目和匯兌損益科目的余額均抵銷。例：某供應(yīng)商有應(yīng)付帳款USD100，匯率：8.50時(shí)，USD100折RMB850匯率：8.00時(shí)，USD100折RMB8002）期末評(píng)估，不沖回。該種評(píng)估只在乎匯率變化期間的損益，不管哪個(gè)帳戶造成的。在匯率變化的期間進(jìn)行評(píng)估以后，差異自動(dòng)轉(zhuǎn)到損益科目，同時(shí)在該類科目相應(yīng)的調(diào)整科目中記帳。該差異在當(dāng)期轉(zhuǎn)走，以后期間不過(guò)問(wèn)。直到該帳戶該筆帳清帳時(shí)，產(chǎn)生的匯率差異自動(dòng)沖抵評(píng)估時(shí)產(chǎn)生的換算調(diào)整科目。評(píng)估時(shí)，借/貸相應(yīng)的調(diào)整科目貸/借匯兌損益科目結(jié)帳時(shí)轉(zhuǎn)出結(jié)帳時(shí)，借/貸調(diào)整科目（沖抵調(diào)整科目）最后的結(jié)果中，調(diào)整科目和匯兌損益科目的余額均抵銷。例：某供應(yīng)商有

31、應(yīng)付帳款USD100，匯率：8.50時(shí)，USD100折RMB850匯率：8.00時(shí)，USD100折RMB8003）不評(píng)估。不管外幣匯率何時(shí)變化，都不進(jìn)行評(píng)估。這種策略的優(yōu)點(diǎn)是操作簡(jiǎn)單，缺點(diǎn)是資產(chǎn)負(fù)債表不能真實(shí)地反應(yīng)外幣與本幣的實(shí)際值。只有當(dāng)清帳時(shí)才將匯率的變化直接轉(zhuǎn)入?yún)R兌損益科目。4）我公司使用的是第二種評(píng)估策略，其結(jié)帳的后臺(tái)配置也是按照第二種評(píng)估策略設(shè)置的。因此目前每年底改變外幣匯率時(shí)進(jìn)行外幣余額和未清項(xiàng)的評(píng)估，不沖回。二操作方法1輸入屏幕2關(guān)鍵點(diǎn)：帳戶。類型及帳戶號(hào)碼范圍均可選擇輸入，如空白，視為全選。資產(chǎn)負(fù)債表指定日，一般是一年的最后一天。資產(chǎn)負(fù)債表準(zhǔn)備評(píng)估。如果選擇該項(xiàng)，則視為年結(jié)評(píng)估，不能產(chǎn)生沖銷憑證。三注意事項(xiàng)1及時(shí)清帳問(wèn)題。外幣未清項(xiàng)評(píng)估是按借貸分別統(tǒng)計(jì)后做的調(diào)整憑證。如果帳戶