資產(chǎn)會(huì)計(jì)高級(jí)課程

Contents:資產(chǎn)會(huì)計(jì)資產(chǎn)主數(shù)據(jù)資產(chǎn)會(huì)計(jì)中的標(biāo)準(zhǔn)業(yè)務(wù)資產(chǎn)會(huì)計(jì)中的月末結(jié)帳程序1Attheconclusionofthisunit,youwillbeableto:資產(chǎn)會(huì)計(jì)：?jiǎn)卧繕?biāo)維護(hù)資產(chǎn)主數(shù)據(jù)記賬資產(chǎn)交易業(yè)務(wù)確定和記賬折舊描述在資產(chǎn)會(huì)計(jì)中SAP是如何支持月末結(jié)帳程序的2OverviewDiagram:

AssetAccountingSDCOGeneralLedgerFI-GLFI-AAFI-APFI-TVFI-BLFI-ARMMBalancesheetP&L.........3AssetAccounting:

BusinessScenarioAccountingtransactionsrelatingtoassetsarebrokendowninAssetAccounting.

Here,theadjustmentstothevaluesofassetsaremanaged,monitored,andprocessedinspecialassetaccounts.AssettransactionscaneitherbepostedinFIorfromMaterialsManagement,ifintegrated.Forfinancialstatementpreparation,thevaluesofassetshavetobecheckedandadjusted.4資產(chǎn)組織結(jié)構(gòu)與主數(shù)據(jù)資產(chǎn)會(huì)計(jì)子模塊管理公司的固定資產(chǎn).在財(cái)務(wù)會(huì)計(jì)系統(tǒng)中，資產(chǎn)會(huì)計(jì)是總分類帳的明細(xì)分類帳,提供與資產(chǎn)相關(guān)的業(yè)務(wù)的明細(xì)信息.資產(chǎn)分類的作用屏幕格式科目分配編號(hào)分配主記錄創(chuàng)建資產(chǎn)主數(shù)據(jù)時(shí)間相關(guān)數(shù)據(jù)子編號(hào)5建造項(xiàng)目維護(hù)/改良

資產(chǎn)進(jìn)行周期性

處理資產(chǎn)報(bào)廢獲取資產(chǎn)SAP支持資產(chǎn)整個(gè)生命周期的業(yè)務(wù)處理創(chuàng)建資產(chǎn)價(jià)值記賬轉(zhuǎn)移資產(chǎn)價(jià)值調(diào)整月末結(jié)賬年末結(jié)賬提取折舊棄置捐贈(zèng)銷售廢品處置資產(chǎn)生命周期6 資產(chǎn)明細(xì)賬的內(nèi)容將自動(dòng)過(guò)入總賬中的統(tǒng)馭科目。項(xiàng)目$130,000結(jié)算資產(chǎn)明細(xì)賬機(jī)器設(shè)備250202

$20,00010,000土地250201

$100,000總賬土地包裝機(jī)A壓縮機(jī)1

$100,000$20,000$10,000資產(chǎn)明細(xì)賬7科目表–折舊表Client折舊表.科目表科目表.INT折舊表.

1DE科目表.INT折舊表.

1GB科目表.CAUS折舊表.

1US科目表.XXXX折舊表.

1XX...國(guó)家A帳面折舊.稅務(wù)折舊.成本會(huì)計(jì)折舊.集團(tuán)折舊.公司代碼

1000公司代碼

2000公司代碼

3000公司代碼

----8AssetClassCAssetAccounting1000300040005000...000000-099999100000-199999200000-299999300000-399999400000-499999500000-599999600000-699999AccountsforbuildingsBusinessequipment1000Asset001111000000-099999Assetclass2000AssetsunderconstructionLow-valueassetsBuildingsMachineryStandardassets9資產(chǎn)分類的作用資產(chǎn)分類主數(shù)據(jù)折舊數(shù)據(jù)n折舊方法n總帳科目n編號(hào)范圍n主數(shù)據(jù)字段狀態(tài)資產(chǎn)主數(shù)據(jù)創(chuàng)建資產(chǎn)Client科目表折舊表10編號(hào)范圍20002###02External?AccountAPCNo.RangenumberFrom...to...299911折舊范圍和資產(chǎn)負(fù)債表總帳折舊范圍財(cái)務(wù)報(bào)表版本稅務(wù)報(bào)表內(nèi)部管理報(bào)告FI-AAFIFIFI-AA報(bào)表12NormaldepreciationstartdateWhenwastheassetplacedinservice?01JanCalendarDepreciationkeyWhatshouldbedepreciated?EstimatedlifeHowlongwilltheassetbeused?

Years,monthsIndexShouldhigherreplacementcostsbedeterminedeachyear?ControlDatainDepreciationAreasForexample,depreciationarea:bookdepreciationPrevioususageHowlonghastheassetalreadybeeninservice?

Years,months13AccountDeterminationBookDepreciationCostaccountingParalleldepreciationAssetXAccountdeterminationBalancesheetaccountsBalancesheetaccountse.g.forIASDepreciationaccountsCostaccountingdepreciationaccountsDepreciationaccountse.g.forIASDepreciationareas14GroupAssetsandSub-NumbersAssetsAssetsub-numbers1000/00001000/01001000/02002000/0000Groupasset3000/000015定義到總帳的過(guò)帳折舊范圍 折舊周期聯(lián)機(jī)周期不過(guò)帳.帳面折舊成本-會(huì)計(jì)折舊.用戶-定義范圍范圍zz報(bào)表XXXXXX周期性資產(chǎn)過(guò)帳折舊運(yùn)行FI-AA信息系統(tǒng)價(jià)值16AL房屋設(shè)備計(jì)算機(jī)管理用工器具土地資產(chǎn)資產(chǎn)分類總帳科目資產(chǎn)負(fù)債表資產(chǎn)模塊的匯總層次17創(chuàng)建資產(chǎn)主數(shù)據(jù)創(chuàng)建資產(chǎn)使用資產(chǎn)分類使用參考資產(chǎn)采用資產(chǎn)分類缺省值“復(fù)制”一個(gè)現(xiàn)有資產(chǎn)18主數(shù)據(jù)信息維護(hù)：名稱房間－位置代碼規(guī)格型號(hào)：序列號(hào)、類型名汽車牌照號(hào)制造商/供應(yīng)商信息保險(xiǎn)信息成本中心責(zé)任成本中心－使用部門(mén)評(píng)估組資產(chǎn)主數(shù)據(jù)內(nèi)容19時(shí)間相關(guān)數(shù)據(jù)輸入涉及的期間從 MMDDYYYY至 MMDDYYYY成本中心A From 01/12/YY to 08/27/YY成本中心B From 08/28/YY to 11/30/YY成本中心C From 12/01/YY to 03/14/YY . . . . . . . . . . . . . . .資產(chǎn)主數(shù)據(jù)-時(shí)間相關(guān)數(shù)據(jù)-新的時(shí)間間隔20資產(chǎn)/資產(chǎn)分類中的折舊范圍折舊碼使用壽命一般折舊開(kāi)始日期.變換年份指數(shù)可變折舊金額殘值折舊種類多長(zhǎng)時(shí)間什么時(shí)候使用開(kāi)始?什么時(shí)候打算從加速余額折舊切換到直線折舊Doyouwanttocalculateannuallyincreasingreplacementvalues?Howmuchdepreciationshouldbeweightedbytheshiftfactorwhenyouuseshifts?Dowanttoenddepreciationwhenthisscrapvalueisreached?01JanCalendarYears21資產(chǎn)子編號(hào)資產(chǎn)編號(hào)1000個(gè)人計(jì)算機(jī)2鍵盤(pán)硬盤(pán)子號(hào)1監(jiān)視器子號(hào)3軟件子號(hào)9子號(hào)22Attheconclusionofthisself-studytopic,youwillbeableto:總結(jié)：組織結(jié)構(gòu)與主數(shù)據(jù)解釋折舊表解釋資產(chǎn)分類及其作用描述資產(chǎn)會(huì)計(jì)是如何與總帳集成的描述資產(chǎn)主數(shù)據(jù)23資產(chǎn)業(yè)務(wù)作為明細(xì)分類帳的固定資產(chǎn)會(huì)計(jì)集成的資產(chǎn)購(gòu)置科目確定業(yè)務(wù)類型MM-集成的資產(chǎn)購(gòu)置資產(chǎn)報(bào)廢資產(chǎn)轉(zhuǎn)移在建工程資本化24資產(chǎn)帳戶作為明細(xì)分類帳資產(chǎn)物料客戶機(jī)器1000供應(yīng)商1000總帳科目總分類帳固定資產(chǎn)供應(yīng)商應(yīng)付帳款1000100025資產(chǎn)購(gòu)置–集成FIMMAsset業(yè)務(wù)購(gòu)置報(bào)廢收貨憑證訂單/項(xiàng)目結(jié)算記帳憑證2000......2000...1700BookTax...行項(xiàng)目COIMPM折舊范圍26資產(chǎn)購(gòu)置:與FI-AP集成憑證日期...PK31科目供應(yīng)商金額稅額稅碼資產(chǎn)價(jià)值日過(guò)帳金額稅碼PK70科目資產(chǎn)業(yè)務(wù)類型100供應(yīng)商行記帳:發(fā)票ForkliftForklift資產(chǎn)行PK:記帳碼資產(chǎn)行27交易類型科目分配借記/貸記憑證主數(shù)據(jù)資本化/停用轉(zhuǎn)移/報(bào)廢有收入報(bào)廢資產(chǎn)清理?yè)p益記賬當(dāng)年追加資產(chǎn)過(guò)賬原始憑證交易類型資產(chǎn)歷史記錄表在建工程房屋建筑報(bào)廢轉(zhuǎn)移采購(gòu)28與MM集成的資產(chǎn)購(gòu)置采購(gòu)申請(qǐng)采購(gòu)訂單收貨記帳？不記帳？-收貨收發(fā)票Forklift主數(shù)據(jù)或可選必須資本化29資產(chǎn)購(gòu)置折舊計(jì)算資產(chǎn)價(jià)值日:09/02/CY采購(gòu)價(jià)格:10000折舊折舊使用范圍碼壽命01LINR10:(str.-line,halfyr.rule):20LINA10(str.-line,prorata)值字段基準(zhǔn)價(jià)值10000,使用壽命=10yearsAnnualdepreciation=1000/depreciationperiods折舊范圍折舊開(kāi)始計(jì)劃折舊0107/01/CYYY6/12=2009/01/CYYY4/12=CYYY=本年折舊計(jì)算主數(shù)據(jù)折舊開(kāi)始07/01/CYYY09/01/CYYY50033330資產(chǎn)報(bào)廢記帳:憑證日期03/15/YYYY記帳日期03/15/YYYYPK01科目:客戶金額4400計(jì)算稅稅碼PK50科目:Revenuefromassetretmt.金額*稅碼資產(chǎn)報(bào)廢客戶行收入行-購(gòu)置日期01/01/YYYY-1,APC6000-03/15/YYYY完全報(bào)廢-收入4000+400銷售稅資產(chǎn)...............資產(chǎn)號(hào)子號(hào)...業(yè)務(wù)類型..210資產(chǎn)價(jià)值日...03/15/YYYY最大金額........百分比......100%數(shù)量...............31資產(chǎn)轉(zhuǎn)移資產(chǎn)ZZZZ資產(chǎn)價(jià)值日MMDDYYYY完全轉(zhuǎn)移記帳金額....百分比轉(zhuǎn)移到自動(dòng)科目確定過(guò)帳比例價(jià)值調(diào)整!資產(chǎn)XXXX記帳日期MMDDYYYY業(yè)務(wù)類型30032在建工程Asset3Asset2Asset1購(gòu)置投資支持度量預(yù)付款特殊折舊轉(zhuǎn)移新增形成資產(chǎn)資產(chǎn)歷史記錄Acquis.Retmt.TransfersA.u.C.Buildings自動(dòng)處理特殊折舊和投資度量!33在建工程行項(xiàng)目結(jié)算R在建工程.123100%70%20%10%10%80%辦公樓加熱系統(tǒng)照明費(fèi)用資產(chǎn)InvoicebeamsconstructionInvoiceElectro,Ltd.coppercableConstructo,Inc.InvoiceEngineers,Inc.steelgirdersexcavation成本中心Installation供應(yīng)商倉(cāng)庫(kù)提貨內(nèi)部作業(yè)訂單34Attheconclusionofthisself-studytopic,youwillbeableto:總結(jié)：資產(chǎn)會(huì)計(jì)中的業(yè)務(wù)描述集成的資產(chǎn)購(gòu)置描述業(yè)務(wù)類型及其作用描述資產(chǎn)報(bào)廢業(yè)務(wù)描述資產(chǎn)轉(zhuǎn)移業(yè)務(wù)描述在建工程資本化35固定資產(chǎn)期末處理折舊過(guò)帳會(huì)計(jì)年度變更年末關(guān)帳36計(jì)算折舊折舊表1DE1US折舊范圍01:1xx折舊碼LINR?內(nèi)部計(jì)算碼1020計(jì)算方法

目的直線折舊,直到帳面價(jià)值為0?正常折舊?一般折舊控制標(biāo)志符折舊類型分類方法基值余額遞減折舊切換期間控制正常折舊直線折舊使用壽命的百分比帳面凈值否使用壽命結(jié)束之后購(gòu)置:在半年的開(kāi)始日后續(xù)年度購(gòu)置:當(dāng)年開(kāi)始報(bào)廢:轉(zhuǎn)移:37折舊過(guò)帳程序每個(gè)資產(chǎn)科目成本中心訂單成本要素折舊過(guò)帳程序正常折舊期末重估-利息10%手工計(jì)劃折舊特殊折舊指數(shù)FIFI-AACO38折舊過(guò)帳：與總帳集成執(zhí)行折舊運(yùn)行