Account Determination MM
SAP-obyc 相关会计科目的设置
SAP 相关会计科目的设置2009年05月20日星期三下午 07:191 FI/SD借口配置FI/SD通过tcode VKOA为billing设置过帐科目，用户可以创建自己的科目定义数据表。
科目是做到COA级的，通过KOFI/KOFK这两个condition type确定分别过帐到FI和CO凭证中。
由于PricingProc.是同SalesOrg.相关联的，所以科目在Organization上首先要做到SalesOrg. 级，其后的AccountKey是在PricingProc.中和不同的PriceConditionType相关联的，决定着最终销售收入、折扣、附加费用、预提等过到不同科目上。
2 FI/MM借口配置FI/MM通过tcode OBYC为所有的库存移动设置过帐科目，系统用不同的TransactionKey决定了不同的移动类型/业务类型，对于这些TK的含义，SAPLIB 中有较为详细的解释，可参阅。
科目的配置可以按照需要做在ValuationArea(Plant)和ValuationClass层。
特别是我认为FI/MM AccountDetermination中最有意思的就是TK为GBB的科目定义，其中有一个东东叫做GeneralModificationKey，这个GMK是同MovementType直接相连的；除了很多标准的GMK之外，用户也可以自定义，并将它们同自定义的MovementType相关联，以决定不同的MT连接到不同的过帐科目上。
3实例说明可以按照资料到系统中配置一下，并做一些例子，有助于理解这些科目配置3.1、对于收货(特别是来自采购的收货)和发票录入IV/LIV，常用的TransactionKey为：BSX 同ValuationClass相关联的所有基于存货科目的过帐FR1、FR3 运费和关税的清帐科目(需要通过IV/LIV做Clear，类似GR/IR科目) FR2、FR4 运费和关税预提科目(无需Clear)WRX 存货GR/IR科目DIF SmallDifference(小金额差异)，未超过发票价差容限的金额过到此科目(OMR6中定义ToleranceLimit)KDM 处理收货同收发票汇率不一致造成的差异过帐KDR 处理收外币发票时，由于四舍五入的原因造成的本币金额同GRIR本币金额不一致的差异过帐UPF 处理UnplannedDeliveryCost(计划外运费)是否单独过到某个制定科目而不是过到存货或价差科目PRD 标准成本法下处理PPV的科目，即采购价差科目3.2、对于发货和其他库存移动，常用的TransactionKey通常只需要关注GBB，即所谓库存移动的抵减或对应科目，其中比较重要的一个概念就是GeneralModificationKey，这个东东是同MovemtType关联的，较常用的有：AUF : 无Acct.Assignmt的PP/CO订单的收货和结算BSA : 通过561/562做库存初始化的过帐科目INV : 库存差异导致的收入和费用科目，一般为P+L科目VAX/VAY: 销售订单的发货成本科目VBO : 委托加工业务，提供给供应商的库存出货科目VBR : 处理内部发货业务，如直接消耗到成本中心、资产或内部订单等VKA : 基于Acct.Assignmt的销售订单业务，如BTO、MTO业务等VKP : 基于Acct.Assignmt的项目业务，如BTP、MTP业务等ZOB : 无PO收退货，如501/502ZOF : 无PP订单收退货，如521/522同样，你可以基于自定义的MovemtType，设置相关联的自定义的GMK，并在GBB 中指定科目。
account知识点总结
account知识点总结IntroductionAccounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business. It provides essential information for decision-making, planning, and control. In this summary, we will cover the key concepts, principles, and practices of accounting.1. Accounting Principles1.1 Accrual ConceptAccrual concept states that revenue and expenses should be recorded when they occur, regardless of when the cash flows actually happen. This principle ensures that financial statements provide a true and fair view of a company’s financial performance and position.1.2 Matching PrincipleThe matching principle requires that expenses should be recognized in the same period as the related revenues. This ensures that the income statement reflects the true cost of generating revenue.1.3 Historical Cost PrincipleUnder the historical cost principle, assets and liabilities are recorded at their original cost, not their current market value. This provides reliability and consistency in financial reporting.1.4 Materiality PrincipleThe materiality principle states that only significant items should be reported in the financial statements. This allows for a more concise and relevant representation of the company’s fina ncial position.1.5 Consistency PrincipleConsistency principle requires that accounting methods and standards should remain the same from one period to another. This ensures comparability of financial information over time.2. Financial Statements2.1 Income StatementThe income statement shows a company’s revenues and expenses over a period of time, resulting in net income or loss. It provides a snapshot of a company’s profitability.2.2 Balance SheetThe balance sheet presents a company’s financial posit ion at a specific point in time, showing its assets, liabilities, and equity. It provides an overview of the company’s financial health.2.3 Cash Flow StatementThe cash flow statement reflects the cash inflows and outflows from operating, investing, and f inancing activities. It provides insight into a company’s liquidity and ability to meet its short-term obligations.3. Double-Entry BookkeepingDouble-entry bookkeeping is a system in which every transaction is recorded in at least two accounts, with debit and credit entries. This system ensures that the accounting equation (Assets = Liabilities + Equity) is always balanced.4. Recording Transactions4.1 Debits and CreditsDebits and credits are the entries made in the accounts to record the financial transactions. Debits increase assets and expenses, while credits increase liabilities, equity, and revenues.4.2 T-AccountsT-accounts are a visual representation of the accounting system, with debits on the left side and credits on the right side. They help in understanding and analyzing the impact of transactions on specific accounts.5. Financial Analysis5.1 Ratio AnalysisRatio analysis involves the calculation and interpretation of financial ratios to assess a company’s performance, liquidity, solvency, and efficiency. It helps in understanding the financial health of a business.5.2 Trend AnalysisTrend analysis involves comparing financial data over different periods to identify patterns and trends. It helps in understanding the direction of a company’s financial performance. 6. BudgetingBudgeting is the process of creating a financial plan for a business, outlining its expected revenues and expenses. It helps in setting financial goals and monitoring performance.7. Internal ControlsInternal controls are the processes, policies, and procedures implemented by a company to safeguard its assets, ensure accuracy of financial information, and prevent fraud.8. AuditingAuditing is the examination and verification of a company’s financial records and statements by an independent auditor. It provides assurance on the reliability and fairness of financial information.9. TaxationTaxation is the process of calculating and paying taxes to the government. Knowledge of tax laws and regulations is essential for businesses to comply with their tax obligations.10. International Accounting StandardsInternational accounting standards provide a framework for the preparation and presentation of financial statements, ensuring consistency and comparability of financial information across different countries.ConclusionAccounting is an essential function for businesses, providing them with the information they need to make informed decisions, manage their finances, and meet their regulatory obligations. Understanding the key principles, concepts, and practices of accounting is crucial for anyone involved in financial management and reporting.。
剑桥商务英语证书考试常用词汇(打印版)
剑桥商务英语证书考试常用词汇AAA3A等级(表示股票、债券、银行等资信可靠)A&P广告与宣传A1质量最好的；最好的abandon [4'b1nd4n]vt.放弃；终止abandonment[4'b1nd4nm4nt]n.放弃(权利或财产)；抛弃abate [4'beit]vt.降低；取消；减少vi.减少abatement [4'beitm4nt]n.降低，减少；(支付)冲销/注销；(法令等的)废除abeyance [4'bei4ns]n.终止；停止；失效abide [4'baid]vi.遵守；坚守ability [4'biliti]n.能力；能够；才智abnormal [1b'n3:m4l]adj.不正常的；异常的aboard [4'b3:d]adv.在船(或火车、汽车、飞机)上prep.在/向(船、飞机、车)上abode [4'b4ud]n.住所(法律用语)aboriginal [1b4'rid94n4l] adj.最早有的，原始的abortion [4'b3:54n]n.(计划、工程等的)中途失败/终止abortive [4'b3:tiv]adj.夭折的abound [4'baund]vi.富足；多产about [4'baut]prep.有关，关于；从事，忙于；adv.大约above [4'b8v]adj.上述的；prep.超过；adv.前文，上述abreast [4'brest]adj.(作表语)朝同方向并列的abroad [4'br3:d]adv.到国外，在国外abrogate ['1br4geit]vt.取消；废除abrupt [4'br8pt]adj.突然的absence ['1bs4ns]n.缺席；缺乏absenteeism [1bsn'ti:iz4m]n.旷工absolute ['1bs4lu:t]adj.绝对的；确实的absolve [4b'z3lv]vt.赦免；免除absorb [4b's3:b]vt.吞并，兼并，接管；承担；承受absorption [4b's3:p54n]n.合并；摘要；vt.做...摘要abundance [4'b8nd4ns]n.丰富；充裕abuse [4'bju:z]vt.滥用；n.滥用A.C.A注册会计师协会会员accede [4k'si:d]vi.答应；就职，就任accelerate [4k'sel4reit]vt.增加；加速；加快accept [4k'sept]vt.接受；答应；同意acceptable [4k'sept4b4l]adj.可接受的；受欢迎的acceptance [4k'sept4ns]n.承兑；认；付n.接受；同意acceptor [4k'sept4(r)]n.(票据的)承兑人access ['1kses]n.进入；接近vt.打入；进入accession [4k'se54n]n.添加，增加；同意；正式接收accessory [4k'ses4ri]n.附件，零件adj.附加的；附属的accident ['1ksid4nt]n.事故；意外因素accommodate [4'k3m4deit]vt.提供贷款；提供住宿；容纳accommodating[4'k3m4deiti6]adj.融通性的；调节性的accommodation[4`k3m4'dei54n]n.通融；短期的贷款；住所；住处accompany [4'k8mp4ni]vt.陪同；伴随accomplish [4'k8mpli5]vt.完成(任务)；实现(计划、目的)accordance [4'k3:d4ns]n.一致；符合according [4'k3:di6]adv.根据；按照accordingly [4'k3:di6li]adv.按照；相应地；因此account [4'kaunt]vt.认；为vi.说明，解释(是...的原因)；共计达；n.账目；账户；客户accountability[4`kaut4'bil4ti]n.负有责任，应作解释accountable [4'kaunt4b4l] adj.负有责任的；应作解释的accountant [4'kaunt4nt]n.会计；财会人员accountancy [4'kaunt4nsi] n.会计工作，会计师学account executive账户管理员；营业经理；客户账目经理accounting [4'kaunti6]n.(美)会计；(英)结账；核算；决算accredited [4'kreditid] adj.被认可的；委派的；合格的accrual [4'kr4:4l]n.积累；应计额accruement [4'kru:m4nt] n.(=accrual)获利, 利息, 自然增长accrue [4'kru:]vi.自然增长；自然增值vt.获得accumulate [4'kju:mjuleit] vt.积累vi.累积accurate ['1kjur4t]adj.准确的；精确的accuse [4'kju:z]vt.指责；指控；vi.职责；指控ace-lift ['eis'lift]n.(商店，产品等)面目翻新acknowledge [4k'n3lid9] vt.告知已收到，承认acknowledgement[4k'n3lid9m4nt]n.收到的通知；承认；感谢的表示acquaint [4'kweint]vt.使熟悉；使了解acquaintance [4'kweint4ns]n.熟悉；熟人acquire [4'kwai4]vt.买；获得acquisition [`1kwi'zi54n]n.获得；新购进的物品acquit [4'kwit]vt.清偿(债务)；宣判...无罪acquittance [4'kwit4ns]n.债务豁免书；债务清偿acre ['eik4]n.英亩(=6.07亩或4047平方米)acres ['eik4z]n.土地；地产；大量across-the-board[4'kr3s`04'b3:d]adj.普遍的；包括一切的adv.普遍地act [1kt]n.法令；条例；行为vt.干...的事vi.行动acting ['1kti6]adj.(暂时)代理的Action ['1k54n]n.诉讼；行为；行动active ['1ktiv]adj.买卖活跃的；灵敏的activity [1k'tiviti]n.活动；所做的事(常用复数)；活动性actual ['1kt5u4l]n.现货adj.实际的；现实的actuary ['1ktju4ri]n.精算师Ad ['ei'di]n.广告(等于advertisement)adapt [4'd1pt]vt.使适应add [1d]vt.加；增加vi.增添addition [4'di54n]n.增加；增加的部分additional [4'di54n4l]adj.附加的；追加的；另外的add-on ['1d3n]n.增加的数目、数量等address [4'dres]vt.委托；写地址于...；称呼；对...正式讲话n.通讯处；地址addressee [`1dre'si:]n.收件人；收信人；(信用证)抬头人，收件人adept ['1dept]adj.熟练的；内行的n.能手，内行adequate ['1d4kw4t]adj.足够的，充分的；胜任的adhere [4d'hi4]vi.坚持；遵守adjourn [4'd94:n]vt.使...推迟vi.休会adjournment [4'd94:nm4nt]n.休庭；休会adjust [4'd98st]vt.理算；调整；修正adjuster [4'd98st4(r)]n.(产品的)检验员；装配工；(保险的)理算员adjustment [4'd98stm4nt]n.调节；理算；适应.调整adman ['1d`m1n]n.广告员(有时作广告部经理解)admass ['1dm1s]n.广告泛滥administer [4d'minist4]n.& vt.管理；执行；实施administration[4d`minis'trei54n]n.管理；执行administrative[4d'ministr4tiv]adj.行政的；管理的administrator[4d'ministreit4]n.(为他人管理业务、财产的)管理人；行政管理人员admission [4d'mi54n]n.承认；允许进入admit [4d'mit]vt.允许进入；接纳；承认vi.通往；允许；容纳有adopt [4'd3pt]vt.采纳；通过adulteration[4`d8lt4'rei54n]n.掺假，掺杂ad valorem(拉)(对商品征税而言)按照价值的；从价的advance [4d'v2:ns]vt.预支钱；提前；提出；提升vi.增加；提升n.预付款；增长adj.提前的advanced [4d'v2:nst]adj.先进的；预先的advantage [4d'v2:ntid9]n.优点；优势；收益vt.有利于vi.有利adventure [4d'vent54]n.商业投机；运务期adverse ['1dv4:s]adj.不利的；相反的advert ['1dv4:t]n.广告advertise ['1dv4taiz]vt.做广告vi.登广告advertisement[4d'v4:tism4nt]n.广告，做广告advertisement boarding广告牌advertising ['1dv4taizi6]n.广告业；广告(总称)advertorial [`1dv4't3:ri4l]n.社论式广告(指常作为杂志中心插页的正式广告文字)advice [4d'vais]n.通知单；通知书；通知；商业消息advisable [4d'vaiz4bl]adj.适宜的；可取的advise [4d'vaiz]vt.通知；建议vi.通知advisory [4d'vaiz4ri]adj.咨询的n.建议；报道advocate ['1dv4kit]vt.倡导；主张n.辩护律师affair [4'fe4]n.事态；情况；事务affect [4'fekt]vt.影响；感动affiliate [4'filieit]vt.与...有联系；联系；接纳为分支机构affiliation [4`fili'ei54n]n.联系；从属关系；联营公司affirm [4'f4:m]vt.证实；批准；确定vi.断言affirmation [1f4'mei5(4)n]n.断言；证实；批准affix [4'fiks]vt.(尤指在末尾)添上；附上(签名等)；盖章n.附加物；附件affluent ['1flu4nt]adj.富裕的；富足的afford [4'f3:d]vt.买得起；负担得起；(指事物)供给；给予；经得起affordable [4'f3:d4bl]adj.负担得起的affreight [4'freit]vt.租船运输affreightment [4'freitm4nt]n.租船运输afloat [4'fl4ut]adj.(在经济上)应付自如的；在船上的aforementioned[4'f3:`men54nd]adj.前文提到的(常用于法律文件)aforesaid [4'f3:sed]adj.上述的(常用于法律文献)after ['2:ft4]prep.在...之后；因为adj.以后的after-care ['2:ft4'ke4]adj.售后服务的afterclap ['2:ft4kl1p]n.意外后果afterdate ['2:ft4deit]出票后(汇票用语，表示在签发后若干天付款)after-hour price(证券)收盘后交易的证券价aftermarket ['2:ft4'm2:kit]n.二级市场after-sales ['2:ft4`seilz] n.售后against [4'genst]prep.对换；防备；对比ageism ['eid9iz4m]n.年龄歧视agency [eid94nsi]n.代理机构；代理agenda [4'd9end4]n.议事日程；日程；记事册agendize [4'd9endaiz]vt.将...列入议程agent ['eid94nt]vt.由...代理；由...作中介n.代理人；代理商aggregate ['1grigeit]n.总计vt.总计达adj.总的aggressive [4'gresiv]adj.过分的；放肆的；有进取心的agio ['1d9i4u]n.(纸币兑换硬币或一种货币兑换另一种币值较高货币的)贴水；贴汇业务；(外国汇票的)贴现。
会计英语第四版参考答案
会计英语第四版参考答案Chapter 1: Introduction to Accounting1. What is accounting?- Accounting is the systematic recording, summarizing, and reporting of financial transactions and events of a business entity.2. What are the main functions of accounting?- The main functions of accounting are to providefinancial information for decision-making, ensure compliance with laws and regulations, and facilitate the management of a business.3. What are the two main branches of accounting?- The two main branches of accounting are financial accounting and management accounting.4. What is the purpose of financial accounting?- The purpose of financial accounting is to provide an accurate and fair representation of an entity's financial position and performance to external users.5. What is the double-entry bookkeeping system?- The double-entry bookkeeping system is a method of recording financial transactions in which every transactionis recorded twice, once as a debit and once as a credit, to maintain the equality of the accounting equation.Chapter 2: Accounting Concepts and Principles1. What are the fundamental accounting concepts?- The fundamental accounting concepts include the accrual basis of accounting, going concern, consistency, and materiality.2. What is the accrual basis of accounting?- The accrual basis of accounting records transactions when they occur, regardless of when cash is received or paid.3. What is the going concern assumption?- The going concern assumption is the premise that a business will continue to operate for the foreseeable future.4. What is the principle of consistency?- The principle of consistency requires that an entity should apply accounting policies consistently over time.5. What is the principle of materiality?- The principle of materiality states that only items that could potentially affect the decisions of users of financial statements are included in the financial statements.Chapter 3: The Accounting Equation and Financial Statements1. What is the accounting equation?- The accounting equation is Assets = Liabilities +Owner's Equity.2. What are the four main financial statements?- The four main financial statements are the balance sheet, income statement, statement of changes in equity, and cashflow statement.3. What is the purpose of the balance sheet?- The balance sheet provides a snapshot of an entity's financial position at a specific point in time.4. What is the purpose of the income statement?- The income statement reports the revenues, expenses, and net income of an entity over a period of time.5. What is the purpose of the cash flow statement?- The cash flow statement reports the cash inflows and outflows of an entity over a period of time.Chapter 4: Recording Transactions1. What is a journal entry?- A journal entry is the initial recording of atransaction in the general journal.2. What are the steps in the accounting cycle?- The steps in the accounting cycle are analyzing transactions, journalizing, posting, preparing a trial balance, adjusting entries, preparing financial statements, and closing entries.3. What is the difference between a debit and a credit?- A debit is an increase in assets or a decrease inliabilities or equity, while a credit is an increase in liabilities or equity or a decrease in assets.4. What are adjusting entries?- Adjusting entries are made at the end of an accounting period to ensure that revenues and expenses are recorded in the correct period.5. What is the purpose of closing entries?- Closing entries are made to transfer the balances of temporary accounts to the owner's equity account and to prepare the accounts for the next accounting period.Chapter 5: Accounting for Merchandising Businesses1. What is a merchandise inventory?- A merchandise inventory is the stock of goods held by a business for sale to customers.2. What is the cost of goods sold?- The cost of goods sold is the direct cost of producing the merchandise sold during an accounting period.3. What is the gross profit?- The gross profit is the difference between the sales revenue and the cost of goods sold.4. What is the difference between a perpetual and a periodic inventory system?- A perpetual inventory system updates inventory records in real-time with each sale or purchase, while a periodicinventory system updates inventory records at specific intervals, such as at the end of an accounting period.5. What is the retail method of inventory pricing?- The retail method of inventory pricing is a method of estimating the cost of ending inventory by applying a cost-to-retail ratio to the retail value of the inventory.Chapter 6: Accounting for Service Businesses1. What are the main differences in accounting for service businesses compared to merchandise businesses?- Service businesses do not have inventory and their primary expenses are typically labor and overhead costs.2. What is the main source of revenue for service businesses? - The main source of revenue for service businesses is the fees charged for the services provided.3. What are the typical expenses。
会计英文第一学期(选择题)
会计英文考试范围一、选择题：1、What is the term used to describe the difference between a company’s assets and its liabilities,also residual in the assets of an entity that remains after deducting its liabilities?Owner’s Equity.2、Which financial statement shows whether the business earned a profit and also lists the types andamounts of the revenues and expenses?Income statement3、Which of the following is another term for owner’s equity?Net assets4、Which of the following is true of the accounting entity principle?Means that business records should be kept separately from the owner’s financial records.5、Which is the accounting guideline that requires financial statement information to be supportedby evidence other than someone’s imagination or opinion?Objectivity principle.6、If a business is not being sold or closed, the amounts reported in the accounts for assets used inoperations are based on costs. This practice is justified by which principle?Cost principle.7、If the liabilities of a business increa sed $12,000 during a period of time and owner’s equity in thebusiness decreased $2,000 during the same period, the assets of the business must have increased or decreased by how much?Increased $10,0008、A purchase of office equipment for cash of $130 was recorded as an addition to Office equipmentand an addition to Liabilities. By what amounts under-or overstated as a result of this error?(“Understated” means too low and “overstated” means too high.)Assets, overstated $130; Liabilities, overstated $130.9、What is the area of accounting that prepares information primarily for external decision makerscalled?Financial accounting.10、The following transactions occurred during July:-Received $700 cash for photography services provided to customer during the month.-Received $1,500 cash for Barbara Jones, the owner of the business.-Received $800 from a customer in partial payment of his account receivable which arose as a result of sales during June.-Rendered photography services to a customer on credit, $500-Borrowed $2,500 from the bank-Received $1,000 from a customer in payment for services to be performed next yearWhat was the amount of revenue for July?$1,20011、How do we record an assets created by a payment for economic benefits that does not expireuntil some later time?Record as a debit to a prepaid expense account.12、How do we record a liability created by the receipt of cash from customers in payment forproducts or services that have not yet been delivered to the customers?Record as a credit to an unearned revenue account.13、During the month of February, Hal Company had cash receipts of $6,500 and cashdisbursements of $8,000. The February 28 cash balance was $4,300. What was the beginning (February 1) cash balance?$5,80014、Aimes opened a new business by investing the following assets: cash $4,000; land $20,000;building $80,000. Also, the business will assume responsibility for a note payable of $32,000.Aimes signed the note as part of his payment for the land and building. Which journal entry should be used on the books of the new business to record the investment by Aimes?Cash $4,000Land $20,000Building $80,000Note payable $32,000Aimes, capital $72,00015、Of the following independent errors, which one by itself will cause the trial balance to be out ofbalance?A $100 receipt from a customer in payment of his account posted as a $100 debit to Cashand a $10 credit to Accounts receivable.16、What is the correct description of a general ledger?A book of final entry.17、On September 30, Accounts payable had a normal balance of $2,300. During September, theaccount was credited for a total of $5,400 and debited for a total of $3,900. What was the balance in the Accounts payable at the beginning of September?An $800 credit balance.18、Which of the following is a credit?A decrease in an expense account.19、Which column in journals and accounts is used to cross-reference journal and ledger entries?Post Ref.20、On April 30, Hal Company had an Accounts Receivable balance of $37,000. During the monthof May, total credit to Accounts Receivable were $24,000, which resulted from customer payments. The May 31 Accounts Receivable balance was $32,000.What was the amount of credit sales during May?$19,00021、If an accountant forgot to record Depreciation on office equipment at the end of an accountingperiod, which of the following would be true regarding the statements prepared at that time?The assets, net income and owner’s equity are overstated.22、The Crimson Cartage Company purchased a new truck at a cost of $42,000 on July 1, 2001. Thetruck is estimated to have a useful life of 6 years and a salvage value of $6,000. How much Depreciation expense will be recorded for the truck during the year ended December 31,2001 assuming the straight-line method?$3,00023、The Office Supplies account shows a beginning balance of $600 and an ending balance of $400.If office supplies expense for the year is $3,100, what amount of office supplies was purchased during the period?$2,90024、If accrued salaries were recorded on December 31 with a credit to Salaries Payable, what wouldthe entry to record payment of these wages on January 5 include?A debit to Salaries Payable and a credit to Cash.25、HCF, finance company, lends Able Business $2,400 at 5% for 3 months on December 1,2001.What should HCF’s adjusting entry on December 31,2001 include?A credit to Interest Earned for $10.26、Josh’s Computer Business own s computer equipment that cost $6,000 when it was purchasedthree years ago. Its current book value is $2,400. What is the Depreciation expense per year using straight-line method?$1,20027、Which of the following describes the current ratio?Helps to asses s a company’s ability to pay its debts in the near future.28、On the work sheet, the income statement debit column shows a total of $56,500. The incomestatement column total is $52,500. What is the net income or net less?The net loss of this business is $4,000.29、The Jon Godfrey, Capital account has a debit balance of $1,200 before closing entries are made.If total revenues for the year are $55,200, total expenses $39,800, and withdrawals are $9,000, what is the ending balance in the Jon Godfrey, Capital account after all closing entries have been made?$5,20030、An error is indicated if the following has a balance appearing on then post-closing trial balance:Depreciation Expense, Office Equipment.31、Wallaby Company had net sales of $694,000 and cost of goods sold of $360,880. What is thegross margin ratio?48%32、Which of the following is an explanation of cost of goods sold?Cost of goods sold is the term used for the cost of buying and preparing merchandise. 33、Which of the following is a characteristic of merchandise inventory?Is a current asset.34、Which phrase best describes a perpetual system?Gives a continual record of the amount of inventory on hand.35、Which one of the following qualities is related to a periodic inventory system?Was historically used by companies that sold large volumes of small, low-balance items. 36、Z-Mart recorded the following journal entry:Accounts Payable ……………………………….2 500Merchandise Inventory (50)Cash …………………………………………….…2 450What is this transaction?A payment of the account payable and recognition of a cash discount taken.37、What transaction causes a debit to Sales return and allowances and a credit to Accountsreceivable?When a customer returns merchandise to the seller, this entry is recorded by the seller. 38、During the closing process, all temporary debit and credit balance accounts are closed. Which ofthe following accounts would be closed with a debit?Sales.39、In a periodic system, the cost of merchandise inventory is determined by what?The cost of merchandise on hand is determined by relating the quantities on hand (as determined by a physical count) to records showing each item’s original coat.40、Aldrige Company purchased $1,800 of merchandise on December 5, terms 2/10, n/15. OnDecember 7, $200 worth of merchandise was returned by Aldrige to the supplier. On December 15, Aldrige paid the balance in full. What was the amount of the cheque?$1,56841、Can Tex had $54 in missing petty cash receipts. What is the correct treatment?Debit Cash Over and Short for $54.42、Zimbooru Company had $12 in extra cash at the end of the day. What ids the correct treatment?Credit Cash Over and Short for $12.43、The custodian of a $500 petty cash fund has $62.50 in coins and currency plus $432.50 inreceipts at the end of the month. What will the entry to replenish the petty cash fund include?A credit to Cash for $437.50.44、EpsCo plans to eliminate a $200 petty cash fund. The current balance in the account includes$45 in receipts and $165 in currency. What will the entry to eliminate the fund include?Debit to Cash for $165.45、On what date does a 90-day note issued on July 10 mature?October 8.46、Microtech’ s accounts receivable turnover was 7.5 for this year and 6.8 for last year. NetTech’ sturnover was 8.6 for this year and 9 for last year. Which of the following statements best explains the comparison between the two companies?NetTech has the better turnover for both years.47、On November 15, 2002, Leskowich Inc. concluded that a customer’s $4 400 account receivableuncollectible and that the account should be written off. What effect will this write-off have on Leskowich’s 2002 net income and balance sheet totals assuming the allowance method is used to account for bad debts?No effect on net income or on total assets.48、What is the accounting procedure (1) estimates and reports and reports bad debt expense fromcredit sales during the period of the sales, and (2) report accounts receivable at the amount of cash proceeds that is expected from their collection?Allowance method of accounting of bad debts.49、What are quick assets?Cash, short-term investments, accounts receivable.50、For what reason might a bank issue a debit memorandum?To notify a depositor of a deduction to a depositor’s account.题目：The information shown below was taken from Exeter Company’s income statement for the year-ended December 31, 2002:Sales……………………………………………$946,000Net sales………………………………………..$918,000Operating expenses…………………………….$218,000Supplemental records showed the following information:Merchandise inventory, December 31,2001…………………$35,000 Purchases……………………………………………………..$615,700Purchase returns and allowances……………………………..$21,000Purchase discounts……………………………………………$17,000Transportation-in……………………………………………. $26,000Merchandise inventory, December 31,2002………………….$50,500A physical count of the merchandise inventory on December 31, 2002 shows a balance on hand of $42,000. Exeter’s gross margin ratio for the year-ended December 31, 2002 was 35%.51、What was the adjusted cost of goods sold balance as it would appear on the income statementfor the year-ended December 31, 2002?$596,70052、What was the unadjusted cost of goods sold balance as at December 31,2002?$588,20053、What was the shrinkage recorded for merchandise inventory on December 31, 2002?$8,50054、What was net income for the year-ended December 31,2002?$103,30055、On Jan. 1, Wadi Inc. had a $300,000 inventory at cost. During the first quarter of the year, itpurchased $1,050,000 of merchandise, returned $14,800, and paid freight charges on purchased merchandise of $46,900. Wadi Inc. has averaged a 28% gross profit on sales. If sales during the first quarter wer $1,250,000, what was the estimated inventory at the end of the first quarter?$482,100; 300,000+1,050,000-14,800+46,900=1,382,100 gds avail -900,000 cods = 482,100 56、Nepal Adventure Supply Company markets a climbing kit and uses a perpetual inventory systemto account for its merchandise. The beginning balance of the inventory and transactions during January were as follows:Jan.1: Balance: 18 units at $13 eachJan.12: Purchased 30 units at $14 eachJan.19: Sold 24 units for a selling price of $20 eachJan.20: Purchased 24 units at $17Jan.27: Sold 27 units for a selling price of $20 eachIf the ending inventory is valued at $276, what inventory method was used?LIFO57、Which of the following methods of inventory valuation is appropriate on the balance sheet?A or B, whichever is lower.58、A company uses FIFO in 20*1 and switches to LIFO in 20*2. Which accounting principle orconcept has been violated?consistency59、An overstatement of the ending inventory in 20*1 will have the following effects on cost ofgoods sold and net income in 20*2:Cost of Goods Sold：overstate Net Income：understate60、Under the retail inventory method, freight-in would be included in the calculation of the goodsavailable for sale for which of the following?Cost：Yes Retail：No61、When computing the amount of interest cost to be capitalized, the concept of “avoidable interestrefers to：that portion of total interest cost which would not have been incurred if expenditures for asset construction had not been made.62、When specific funds are borrowed to pay for construction of assets that qualify for capitalizationof interest, the excess funds not needed to pay for construction may be temporarily invested in interest-bearing securities. Interest earned on these temporary investments should be：used to reduce the cost of assets being constructed.63、For a nonmonetary exchange of plant assets, if the exchange lacks commercial substance,accounting recognition should not be given to：no gain or loss.64、The book value of an asset classified as plant and equipment is obtained by：deducting accumulated depreciation from the original cost of the asset.65、Plant assets purchased in exchange for issuing a zero-interest-bearing note should be accountedfor at the：present value of the note.66、Upon purchase of certain depreciable assets used in its production process, a company expectsto be able to replace these assets by adopting a policy of never declaring dividends in amount larger than net income. If a net income is earned each year, recording depreciation will coincidentally result in retention of sufficient assets within the enterprise. If in liquid form, these assets could be used to replace those fully depreciated assets if：prices remain reasonably constant during the life of property.67、W Company determines that a printing press used in its operations has suffered a permanentimpairment in value because of technological changes. An entry to record the impairment should be the excess of the carrying amount of an asset over the：higher of net realizable value with present value of expected future net cash flows.68、Charging the cost of ordinary repairs to the machinery and equipment asset account during thecurrent year would：Not affect the total liabilities at the end of current year.69、The intangible asset goodwill may be：capitalized only when purchased.70、Purchase goodwill should be written off：after impairment test shows that has impairment.。
Account Determination
Lesson: Account Determination Process and Areas
Lesson Overview
This lesson details the different areas in which account determination takes place. The account determination process is described based on revenue account determination.
Installment ห้องสมุดไป่ตู้lan
Unit 15
Account Determination
Unit Overview
During this course, we will keep returning to the accounting documents that you have created. However, you have not yet learned how the relevant accounts are determined. This will be explained in this unit. The unit also deals with the options that business area account assignment offers for the creation of internal balance sheets and profit and loss statements.
Business Example
You want the sales revenues, sales deductions, and taxes to be automatically posted to the relevant accounts in Financial Accounting, whenever a billing document is created.
SAP 常用表及表关系
SAP MM常用表及表关系一、MM常用表1、MARA: 常规物料数据2、MARC: 物料的工厂数据3、MAKT: 物料描述4、MARD: 物料的工厂/库存地点数据5、MBEW: 物料评估（财务数据），其中MBEW-WERKS指工厂6、MVKE: 物料销售数据7、MLGN: 每一个仓库号物料数据（仓库）8、MLGT: 每一个存储类型的物料数据（仓库/存储类型）8.1、MSTA：物料主记录状态9、LFA1: 供应商主数据（一般数据）10、LFB1: 供应商主数据（公司代码）11、LFM1: 供应商采购组织数据12、EINA: 采购信息记录（一般数据）13、EINE: 采购信息记录（采购组织数据）14、EKKO: 采购订单抬头15、EKPO: 采购订单行项目16、EKET: 计划协议计划行17、EKKN: 采购凭证中的帐户设置18、EKBE: 采购凭证历史19、MKPF: 物料凭证抬头20、MSEG: 物料凭证行项目21、RBKP: 凭证抬头供应商发票数据22、RSEG: 凭证项目供应商发票数据EKKO/EKPO–>MKPF/MSEG–>RBKP/RSEG–>BKPF-BSEG23、KNA1: 客户主数据（一般数据）24、KNB1: 客户主数据（公司代码）25、KNVV: 客户主记录销售数据26、ADRC: 地址27、EBAN: 采购申请MaterialsMARA - Material Master: General dataMAKT - Material Master: DescriptionMARM - Material Master: Unit of MeasureMAPE - Material master: Export control fileMARC - Material master: Plant dataMARD - Material master: Storage locationMAST - Material link to BOMMBEW - Material valuationMLGN – Material Master: WM InventoryMLGT – Material Master: WM Inventory typeMDIP - Material: MRP profiles (field contents)MKOP - Consignment price segment (old versions of SAP)EBEW - Valuation of sales order stockQBEW - Valuation of project stockMVER – Material Master: Consumption <Plant>DVER – Material Master: Consumption <MRP Area>MVKE – Material Master: Sales <Sales Org, Distr Ch>MLAN - Material Master: Tax indicatorMARC - Material Master: Plant dataMAPR – Material Master: ForecastMARD – Material Master: Storage LocationMCH1 – Material Master: X Plant BatchesMCHA – Material Master: BatchesMCHB – Material Master: Batch StockMDMA - MRP Area dataDBVM - MRP Planning File Entry: MRP AreaMOFF - Outstanding Material Master Records (Maintenance status)MARCH - Material Master C Segment: HistoryMARDH - Material Master Storage Location Segment: History MBEWH - Material Valuation: HistoryMCHBH - Batch Stocks: HistoryMKOLH - Special Stocks from Vendor: HistoryMSCAH - Sales Order Stock at Vendor: HistoryMSKAH - Sales Order Stock: HistoryMSKUH - Special Stocks at Customer: HistoryMSLBH - Special Stocks at Vendor: HistoryMSPRH - Project Stock: HistoryMSSAH - Total Sales Order Stocks: HistoryMSSQH - Total Project Stocks: HistoryVendorsLFA1 - Vendor Master: General dataLFB1 - Vendor Master: Company dataLFM1 - Vendor Master: Purchasing Data (Purchasing organization) LFM2 - Vendor Master: Purchasing Data (Plant, Vendor sub-range)PurchasingEBAN - Purchase requisition: itemsEBKN - Purchase Requisition: account assignmentSTXH - SAPScript Text HeaderSTXL - SAPScript Text LinesEKKO - Purchasing document headerEKPO - Purchasing Document: ItemEKET - Purchasing Document: Delivery SchedulesMDBS - Material View of Order Item/Schedule Line (good to find open PO's) EKKN - Account assignment in purchasing documentEORD - Purchasing Source ListEIPA - Order price history recordEKAB - Release documentationEKBE - Purchasing document historyEKBZ - Purchasing document history: delivery costsEKPB - "Material to be provided" item in purchasing documentESKL - Account assignment specification for service lineESKN - Account assignment in service packageESLH - Service package header dataESLL - Lines in service packageESSR - Service entry sheet header dataESUC - External services management: Unplanned limits for contract item ESUH - External services management: unplanned service limits header data ESUP - External services management: unplanned limits for service packagesESUS - External services management: Unplanned limits for service typesEINA - Purchase Info Record: GeneralEINE - Purchasing info record: purchasing organization dataKONP - Condition ItemKONH - Condition HeaderInventory ManagementISEG - Physical inventory document itemsMKPF - Material document: HeaderMSEG - Material document: itemRKPF - Reservation: HeaderRESB - Reservation: ItemInvoice VerificationBSIM - Secondary index: documents for materialMYMFT - FIFO results tableMYML - LIFO material layerMYMLM - LIFO material layer (monthly)MYMP - LIFO period stocks, single materialMYMP1 - Receipt data LIFO/FIFO valuationMYPL - LIFO pool layerMYPLM - LIFO pool layer (monthly)RBCO - Document item, incoming invoice account assignment RBDIFFKO - Invoice Verification: conditionsRBDIFFME - Invoice Verification: quantity differences RBDRSEG - Invoice Verification batch: invoice document items RBKP - Document header: incoming invoiceRBKPB - Invoice document header (batch invoice verification) RBTX - Taxes:incoming invoiceRBVD - Invoice document: summarization dataRBVDMAT - Invoice Verification: summarization data, material RBWT - Withholding tax:incoming invoiceRKWA - Consignment withdrawalsRSEG - Document item, incoming invoiceCustomising and other master dataMDLV - MRP AreasMDLG - MRP Areas - Storage LocationsMDLW - MRP Areas - PlantsMDLL - MRP Areas - SubcontractorT023 - Material GroupsT024 - Purchasing groupsT030 - Standard Accounts Table (Automatic Account Determination) T156 - Movement TypeT156T - Movement Type: TextAUSP - Release Procedure: Strategy values (cl20n, cl24n)AGR_USERS - Assignment of roles to usersCDHDR & CDPOS - Change history of master data and documents EDID4 - EDI informationTSTC - SAP Transaction Codes, lock/unlock: sm01, created: se93 TSTCT - Transaction codes TEXTNAST - Message status二、SD常用表1、VBAK: 销售凭证：抬头数据2、VBAP: 销售凭证：项目数据3、VBEP: 销售凭证：计划行数据4、VBKD: 销售凭证：业务数据5、VBPA: 销售凭证：合作伙伴6、LIKP: SD凭证：交货抬头数据7、LIPS: SD凭证：交货项目数据8、VBRK: 出具发票：抬头数据9、VBRP: 出具发票：项目数据10、VBFA: 销售凭证流11、VBUK: 销售凭证：抬头状态和管理数据12、VBUP: 销售凭证：项目状态13、T682I: 条件：存取顺序( 产生格式 )14、T681: 条件：结构15、T682Z: 条件：存取顺序( 字段 )16、T685: 条件:类型三、FICO常用表1、SKA1: 总帐科目主记录 (科目表)2、SKB1: 总帐科目主记录 (公司代码)3、SKAT: 总帐科目主记录（描述）4、CSKB: 成本要素5、BKPF: 会计凭证抬头6、BSEG: 会计核算凭证项目数据，BSID客户未清会计核算凭证/BSAD客户已清会计核算凭证/BSIK供应商未清会计核算凭证/BSAK供应商已清会计核算凭证/BSIS总帐未清会计核算凭证/BSAS总帐已清会计核算凭证7、FAGLFLEXA: 总账实际行项目8、FAGLFLEXT: 总账汇总9、ANLA: 资产主记录段10、ANLC: 资产值字段11、CSKS: 成本中心主数据12、COEP: 成本控制对象：与期间相关的各行项目13、COSS: CO 对象:内部过帐成本总计14、COSP: CO 对象：外部记帐的成本总计15、 CKMLPRKEKO: 物料分类帐; 价格的成本组件分割 (标题)16、CKMLPRKEPH: 物料分类帐: 价格的成本组件分割 (要素0四、PP常用表1、MAST：BOM链接物料2、STKO：BOM表头3、STAS：BOMs - 项选择4、STPO：BOM项目STKO~STLAN = STAS-STLAN AND STKO~STLAL = STAS-STLALSTAS~STLNR = STPO-STLNR AND STAS~STLKN = STAS-STLKNBOM类别包括：D-凭证结构、E-设备BOM、K-订单BOM、M-物料BOM、S-标准BOM、T-功能位置BOM、P-工作分解结构BOM5、PLAF: 计划订单6、RKPF: 预定/相关需求抬头7、RESB: 预定/相关需求行项目8、AUFK: 订单主数据9、AFKO: 订单表头数据，PP订单10、AFPO: 订单项11、AFVC: 订单的工序12、AFVV: 工序中数量/日期/值的DB结构13、JEST: 订单状态，通过AUFK-OBJNR=JEST-OBJNR关联14、AFRU: 订单确认15、AUFM: 针对订单的货物移动五、PM常用表1、IFLOT: 功能位置(表)2、ILOA: PM 对象位置和帐户分配六、PS常用表1、PROJ: 项目定义2、PRPS: WBS(工作中断结构) 元素主数据七、QM常用表八、库存数据1、MBEW: 物料评估2、MARD: 物料的工厂/库存地点数据3、MSLB: 供应商特殊库存（O）4、MKOL: 供应商特殊库存（K）5、MSKA: 销售订单库存6、MCH1/ MCHB: 批次库存九、货物移动数据1、MKPF: 物料凭证抬头2、MSEG: 物料凭证行项目不是所有的物料移动数据都需要从这物料移动表中进行读取，生产订单相关AUFM，采购订单相关EKBE，销售相关VBFA。
会计英语考试题目及答案
会计英语考试题目及答案一、选择题（每题2分，共20分）1. Which of the following is a basic accounting principle?A. The Going Concern PrincipleB. The Historical Cost PrincipleC. Both A and BD. Neither A nor BAnswer: C. Both A and B2. What is the term for the systematic arrangement of accounts in a specific order?A. JournalB. LedgerC. Trial BalanceD. Chart of AccountsAnswer: D. Chart of Accounts3. What does the term "Debit" mean in accounting?A. An increase in assetsB. A decrease in liabilitiesC. An increase in equityD. A decrease in expensesAnswer: A. An increase in assets4. Which of the following is not a type of financialstatement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D. Payroll Report5. What is the purpose of an adjusting entry?A. To update the financial recordsB. To prepare for the next accounting periodC. To correct errors in the accounting recordsD. All of the aboveAnswer: D. All of the above6. Which of the following is an example of a current asset?A. InventoryB. LandC. EquipmentD. Bonds PayableAnswer: A. Inventory7. What is the formula for calculating the return on investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Net Income / Investment) * 100D. (Total Assets / Net Income) * 100Answer: C. (Net Income / Investment) * 1008. What is the accounting equation?A. Assets = Liabilities + EquityB. Liabilities - Equity = AssetsC. Assets + Liabilities = EquityD. Equity + Assets = LiabilitiesAnswer: A. Assets = Liabilities + Equity9. What is the purpose of depreciation?A. To reduce the value of an asset over timeB. To increase the value of an asset over timeC. To calculate the cost of an assetD. To determine the net income of a companyAnswer: A. To reduce the value of an asset over time10. Which of the following is not a function of a general ledger?A. To record daily transactionsB. To summarize financial informationC. To provide a detailed account of each transactionD. To prepare financial statementsAnswer: A. To record daily transactions二、简答题（每题5分，共30分）1. Explain the difference between an asset and a liability. Answer: An asset is a resource owned by a business that hasfuture economic benefit, such as cash, inventory, or property.A liability is an obligation or debt that a business owes to others, such as loans, accounts payable, or salaries payable.2. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specificpoint in time, showing the company's assets, liabilities, and equity.3. Define the term "revenue."Answer: Revenue is the income generated from the normal business operations of a company, such as the sale of goodsor services.4. What is the difference between a journal and a ledger?Answer: A journal is a book that records financialtransactions in chronological order, while a ledger is a book that summarizes and organizes the financial transactions by accounts.5. Explain the concept of accrual accounting.Answer: Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned or incurred, not when cash is received or paid.6. What is the purpose of a trial balance?Answer: The purpose of a trial balance is to ensure that the total debits equal the total credits in the general ledger, indicating that the accounting records are in balance.三、案例分析题（每题25分，共50分）1. A company purchased equipment for $50,000 on January 1, 2023, with a useful life of 5 years and no residual value. Calculate the annual depreciation expense using the straight-line method.Answer: Using the straight-line method, the annual depreciation expense is calculated as follows:Depreciation Expense = (Cost of Equipment - Residual Value) / Useful LifeDepreciation Expense = ($50,000 - $0) / 5 = $10,000 per year2. A company has the following transactions for the month of March 2023:- Sold goods for $20,000 on credit.- Purchased inventory for $15,000 in cash.- Paid $2,000 in salaries.- Received $18,。
mba fa 《financial accounting》 习题答案4
CHAPTER 4THE MECHANICS OF FINANCIAL ACCOUNTINGBRIEF EXERCISESBE4–1Transaction Assets = Liabilities + Stockholders’ Equity Paid $3,656 to purchase + 3,656property, plant and equip. - 3,656Issued common stock + 967 = + 967for $967Recorded depreciation -4,651 = -4,651of $4,651Net effect -3,684 = -3,684b. The transaction to purchase property, plant and equipment does not appear to affect theaccounting equation. This is because both sides of the transaction affect the asset side of the balance sheet. Intel pays cash for p,p,&e; this reduces cash and increases fixed assets. All of the other transactions affect both sides of the balance sheet.BE4–2Transaction Assets = Liabilities + Stockholders’ Equity Borrowed $350 from banks, + 350 = +350issuing long-term debtPaid cash dividends of $208 - 208 = - 208Issued common stock for $28 + 28 = +28Paid $250 to reducelong-term debt -250 = -250 ___Net effect - 80 = +100 -180b. The net effect on the company’s long-term debt balance is to increase it by $100. Two sourcesthat could have provided the cash to finance the net effect of these four transactions are funds from operations and funds from investing activities. All of the transactions shown here are financing activities, which show a use of $80 for financing activities.1BE4–3Transaction Assets = Liabilities + Stockholders’ Equity Recognized revenues +953 = +953of $953, in exchange foraccounts receivable.Paid $431 for sales and -431 = -431marketing.Issued common stock for $78 +78 = +78Purchased marketable -1,166securities for $1,166 +1,166 = _____Net effect +600 = +600b. The first and second transactions would be reflected on the income statement. Yahoo wouldshow $953 of revenue on the income statement. Yahoo would also show sales and marketing expense of $431.All of these transactions would directly or indirectly be reflected on the statement of cash flows.The first two transactions would be netted in the cash from operations section, the third transaction would be in the financing section and the fourth transaction would be in the operations section.EXERCISESE4–1Assets = Liabilities + Stockholders' Equity(1) + 30,000 + 30,000(2) – 20,000+ 20,000(3) + 9,000 +9,000(4) + 8,000 + 8,000(5) – 5,500 – 5,500(6) – 500 – 500Total 41,000 9,000 32,000Note:Transactions (4), (5), and (6) are initially recorded in temporary accounts and are closed into the Retained Earnings account, which is part of stockholders' equity.E4–2Assets = Liabilities +Stockholders' EquityAccounts Notes Contributed RetainedCash + Receivable + Land = Payable + Capital + Earnings(1) + 30,000 +30,000(2) – 20,000 +20,000(3) + 9,000 +9,000(4) +8,000 + 8,000(5) – 5,500 – 5,500(6) – 500 – 500 Total 13,000 8,000 20,000 9,000 30,000 2,000Note:Transactions (4), (5), and (6) are initially recorded in temporary accounts and are closed into the Retained Earnings account, which is part of stockholders' equity.E4–3X CompanyIncome StatementFor the Year EndedRevenues..................................................................................................$ 8,000Operating expenses..................................................................................5,500Net income................................................................................................$ 2,500X CompanyStatement of Stockholders’ EquityFor the Year EndedContributed RetainedCapital EarningsBeginning balance $ 0 $ 0Net income 2,500Dividends (500)Owner contribution 30,000 _______Ending balance $ 30,000 $ 2,000X CompanyBalance SheetAs ofAssets Liabilities and Stockholders' EquityCash ....................................$ 13,000 Notes payable........................$ 9,000Accounts receivable.............8,000 Contributed capital.................30,000Land ....................................20,000 Retained earnings..................2,000Total liabilities andTotal assets..........................$41,000 stockholders' equity...........$ 41,000E4–3 ConcludedX CompanyStatement of Cash FlowsFor the Year EndedCash flows from operating activities:Cash payments for expenses..................................... $ (5,500) Cash flows from investing activities:Purchase of land......................................................... (20,000) Cash flows from financing activities:Cash contributions from owners................................ $ 30,000Proceeds from bank loan........................................... 9,000Payments of cash dividend (500)Net cash flow from financing activities.................. 38,500 Net increase in cash........................................................ $ 13,000 Beginning cash balance.. 0Ending cash balance....................................................... $ 13,000 E4–4Assets = Liabilities + Stockholders' Equity(1) +10,000 + 10,000(2) + 8,000 + 8,000(3) – 3,000 + 3,000 – 6,000(4) +12,000 + 10,000– 2,000(5) – 400 – 400(6) + 7,000 + 1,000– 6,000Total 25,600 13,000 12,600Cathedral EnterprisesIncome StatementFor the Year EndedFees earned.................................................................................................$ 8,000 Expenses......................................................................................................(6,000) Gain on sale of land.....................................................................................1,000 Net income...................................................................................................$ 3,000 E4–4 ConcludedCathedral EnterprisesStatement of Stockholders’ EquityFor the Year EndedContributed RetainedCapital EarningsBeginning balance $ 0 $ 0Net income 3,000Dividends (400)Stockholder contribution 10,000 ______Ending balance $ 10,000 $ 2,600Cathedral EnterprisesBalance SheetAs ofAssets Liabilities and Stockholders' EquityCash ....................................$ 17,600 Misc. payable.........................$ 3,000Receivables..........................2,000 Long-term note......................10,000Land ....................................6,000 Contributed capital.................10,000Retained earnings..................2,600Total liabilities andTotal assets..........................$25,600 stockholders' equity...........$25,600Cathedral EnterprisesStatement of Cash FlowsFor the Year EndedCash flows from operating activities:Cash collected from customers.................................. $ 6,000Cash paid for expenses.............................................. (3,000)Net cash increase from operating activities.......... $ 3,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 7,000Cash paid for land...................................................... (2,000)Net cash increase from investing activities........... 5,000 Cash flows from financing activities:Contributions from stockholders................................ $ 10,000Dividends paid to stockholders (400)Net cash increase from financing activities........... 9,600 Increase in cash.............................................................. $ 17,600Beginning cash balance 0Ending cash balance....................................................... $ 17,600Note: Even though $12,000 worth of land was purchased only $2,000 is shown on this statement because the balance ($10,000) was paid for with a promise to pay cash in the future (loan). So only $2,000 of cash was used this year.E4–5(1) This financial event does not have accounting significance. Entries are made to record financialevents that affect the company's current financial condition. In this case, the new contract will affect the company's future financial condition by affecting the dollar value of future events as the new contract is implemented. Simply signing the contract does not affect the company's current financial position.(2) This financial event does have accounting significance. The receipt of cash in exchange forissuing debt affects the company's current financial position by increasing both the amount of cash the company has and the obligations the company has to other entities. Thus, an entry is necessary, and the entry would be:Cash (+A)................................................................................. 200,000Bonds Payable (+L)............................................................ 200,000 Issued bonds.(3) This event does not have accounting significance. The retirement of an official does notinfluence the company's current financial position.(4) This financial event does have accounting significance. Receiving cash from a customer wouldchange the company's current financial position. The entry would be:Cash (+A)................................................................................. 10,000Accounts Receivable (–A).................................................. 10,000 Collected cash from customers.(5) This financial event does have accounting significance. Payment of a liability will change acompany's current financial position by decreasing both the amount of cash the company has and the company's obligations to other entities. The entry would be:Accrued Interest Payable (–L).................................................. 1,000Cash (–A)........................................................................... 1,000 Paid interest previously incurred.(6) This financial event does not have accounting significance. Long-lived assets are reported atoriginal cost less accumulated depreciation. Increases in market value above the reported amounts are not reported because market values on long-lived assets are not objective (i.e., are not reliable).(7) This financial event does have accounting significance. The purchase of an insurance policyrepresents a change in the company's financial position because the company has less cash and because the company has acquired the benefit of insurance coverage. However, the value of the policy has no influence on the company. The appropriate entry would be:Prepaid Insurance (+A)............................................................ 1,500Cash (–A)........................................................................... 1,500 Purchased insurance coverage.(8) This financial event does not have accounting significance. Simply placing an order does notaffect a company's financial position. That is, the company has not experienced a change in the amount of cash it has, the amount it owes other entities, and so forth. The company's position does not change until it legally owns the goods.E4–6Account Financial Statement Accounting EquationFlight Equipment Balance Sheet AssetsPassenger Revenue Income Statement Owners’ EquityRetained Earnings Balance Sheet Owners’ EquityNotes Payable Balance Sheet LiabilitiesInterest Expense Income Statement Owners’ EquityAccounts Receivable Balance Sheet AssetsDividends Balance Sheet Owners’ EquityPrepaid Expenses Balance Sheet AssetsAccounts Payable Balance Sheet LiabilitiesCommon Stock Balance Sheet Owners’ EquityFuel Expense Income Statement Owners’ EquityOther Revenues Income Statement Owners’ EquityShort-Term Investments Balance Sheet AssetsDepreciation Expense Income Statement Owners’ EquityGain - Sale of Investment Income Statement Owners’ EquityE4–7Bristol-Myers SquibbIncome StatementFor the Year Ended December 31, 2002Revenue:Sales........................................................................... $18,106Loss on sales of business (30)Total revenue......................................................... $ 18,076 Expenses:Cost of goods sold...................................................... $ 6,532Selling and adm. Expense.......................................... 4,124Advertising and product expense............................... 1,143Research and dev. expense....................................... 2,206Other expenses.......................................................... 1,934Total expenses....................................................... 15,939 Net income...................................................................... $ 2,137 E4–7 ConcludedBristol-Myers SquibbBalance SheetAs of December 31, 2002Assets Liabilities and Stockholders' EquityCash and equivalents...........$ 2,367 Accounts payable...................$ 1,551 Marketable securities...........1,622Accounts receivable.............2,968 Accrued payables..................5,087 Other current assets.............3,103 Short-term borrowings...........1,379Other current liabilities (470)Property, plant and equipment 5,334 Long-term liabilities................7,779Other noncurrent assets.......9,628 Stockholders’ equity...............8,756Total liabilities andTotal assets..........................$ 25,022 stockholders’ equity $ 25,022Bristol-Myers SquibbStatement of Cash FlowsFor the Year Ended December 31, 2002Cash flows from operating activities:Net income................................................... $ 2,137Adjustments:Total adjustments.................................... (1,192)Net cash increase (decrease)due to operating activities................... $ 945 Cash flows from investing activities:Net cash increase (decrease) due toinvesting activities............................... (2,030) Cash flows from financing activities:Net cash increase (decrease) due tofinancing activities............................... (1,117) Increase in cash balance.................................. $ (2,202)Beginning cash balance.................................... 4,569Ending cash balance......................................... $ 2,367The company appears to be in very good financial condition. The company is very profitable with a 12% net income margin ($2,137/$18,106). The company has an extremely strong balance sheet with very good liquidity; working capital is $1,573 ($10,060 - $8,487).E4–8a. Ending cash = Beginning cash + Cash inflows – Cash outflows= $9,000 + $133,500 – $99,500= $43,000Note: Since Cash is an asset, cash inflows are recorded on the debit, or left-hand side of the T account, and cash outflows are recorded on the credit, or right-hand side of the Taccount.b.Miller ManufacturingStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collections from customers............................... $ 95,000Payment of salaries.................................................... (26,500)Payment of miscellaneous expenses......................... (13,000)Payment of rent.......................................................... (7,000)Payment of interest..................................................... (3,000)Net cash increase from operating activities.......... $ 45,500 Cash flows from investing activities:Proceeds from sale of land........................................ $ 7,500Purchase of long-term investments........................... (10,000)Purchase of equipment.............................................. (24,000)Net cash decrease from investing activities.......... (26,500) Cash flows from financing activities:Proceeds from issuance of common stock................ $ 15,000Proceeds from borrowing........................................... 16,000Payment of bank loan................................................. (12,000)Payment of dividends................................................. (4,000)Net cash increase from financing activities........... 15,000 Increase (decrease) in cash balance.............................. $ 34,000 Beginning cash balance.................................................. 9,000 Ending cash balance....................................................... $ 43,000E4–9a.(1) Cash (+A)........................................................................... 15,000Common Stock (+SE)................................................... 15,000 Issued common stock.(2) Cash (+A)........................................................................... 4,000Fees Earned (R, +SE)................................................... 4,000 Sold services for cash.(3) Wage Expense (E, –SE).................................................... 1,600Cash (–A)...................................................................... 1,600 Incurred and paid wages.(4) Investment in Land (+A)..................................................... 9,000Cash (–A)...................................................................... 9,000Purchased land as an investment.(5) Dividends (–SE)................................................................. 2,000Cash (–A)...................................................................... 2,000 Declared and paid dividend.(6) Cash (+A)........................................................................... 3,500Land (–A)....................................................................... 3,000Gain on Sale of Land (Ga, +SE) (500)Sold land.(7) Interest Expense (E, –SE) (600)Note Payable (+L) (900)Cash (–A)...................................................................... 1,500 Made principal and interest payment.(8) Miscellaneous Expenses (E, –SE)..................................... 1,800Cash (–A)...................................................................... 1,800 Incurred and paid miscellaneous expenses.b.E4–9 Concludedc.Small and AssociatesStatement of Cash FlowsFor the Month Ended January 31, 2006Cash flows from operating activities:Collections from customers........................................ $ 4,000Payment of wages...................................................... (1,600)Payment of interest (600)Payment of miscellaneous expenses......................... (1,800)Net cash decrease from investing activities.......... $ 0 Cash flows from investing activities:Proceeds from sale of land........................................ $ 3,500Purchase of land......................................................... (9,000)Net cash decrease from investing activities.......... (5,500)Cash flows from financing activities:Proceeds from issuance of stock............................... $15,000Repayment of note (900)Dividend payment....................................................... (2,000)Net cash increase from financing activities........... 12,100 Increase in cash balance................................................ $ 6,600 Beginning cash balance.................................................. 5,000 Ending cash balance....................................................... $ 11,600E4–10a. Assets = Liabilities + Stockholders' EquityAccounts Notes Contributed Retained Cash + Receivable + Land = Payable + Capital + Earnings(1) + 12,000 +12,000(2) + 5,000 + 5,000(3) – 10,000 + 10,000(4) – 5,000 – 5,000(5) + 10,000 +4,000 + 14,000(6) – 4,000 – 4,000(7) + 2,800 – 3,000 – 200(8) – 2,200 – 2,200 Total 8,600 4,000 7,000 5,000 12,000 2,600Ed's Lawn ServiceIncome StatementFor the Year Ended December 31, 2006Revenue.......................................................................... $14,000 Rent expense.................................................................. (5,000) Miscellaneous expense................................................... (4,000) Loss on sale of land.. (200)Net income...................................................................... $ 4,800Ed's Lawn ServiceStatement of Stockholders’ EquityFor the Year Ended December 31, 2006Contributed RetainedCapital EarningsBeginning balance, January 1, 2006 $ 0 $ 0Net income 4,800Dividends (2,200)Stockholder contribution 12,000 ______Ending balance, December 31, 2006 $ 12,000 $ 2,600Ed's Lawn ServiceBalance SheetAs of December 31, 2006Assets Liabilities and Stockholders' EquityCash ....................................$ 8,600 Notes payable........................$ 5,000 Accounts receivable.............4,000 Contributed capital.................12,000 Land ....................................7,000 Retained earnings..................2,600Total liabilities andTotal assets..........................$19,600 stockholders' equity...........$ 19,600E4–10 ContinuedEd's Lawn ServiceStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collected from customers.................................. $ 10,000Rent payments on lawn equipment............................ (5,000)Payment of miscellaneous expenses......................... (4,000)Net cash increase from operating activities.......... $ 1,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 2,800Cash paid for land...................................................... (10,000)Net cash decrease from investing activities.......... (7,200) Cash flows from financing activities:Stockholder contributions........................................... $ 12,000Proceeds from bank loan........................................... 5,000Dividend payments..................................................... (2,200)Net cash increase from financing activities........... 14,800 Increase in cash.............................................................. $ 8,600 Beginning cash balance.. 0Ending cash balance....................................................... $ 8,600b.(1) Cash (+A)........................................................................... 12,000Contributed Capital (+SE)............................................. 12,000 Collected cash from stockholders.(2) Cash (+A)........................................................................... 5,000Notes Payable (+L)........................................................ 5,000 Borrowed cash from bank.(3) Land (+A)........................................................................... 10,000Cash (–A)...................................................................... 10,000 Purchased land.(4) Rent Expense (E, –SE)...................................................... 5,000Cash (–A)...................................................................... 5,000 Incurred and paid rent expense.(5) Cash (+A)........................................................................... 10,000Accounts Receivable (+A)................................................. 4,000Fees Earned (R, +SE)................................................... 14,000 Rendered services.(6) Miscellaneous Expenses (E, –SE)..................................... 4,000Cash (–A)...................................................................... 4,000 Incurred and paid miscellaneous expenses.E4–10 Continued(7) Cash (+A)........................................................................... 2,800Loss on Sale of Land (Lo, –SE) (200)Land (–A)....................................................................... 3,000 Sold land.(8) Dividends (–SE)................................................................. 2,200Cash (–A)...................................................................... 2,200 Declared and paid cash dividend.*The Ending Balance in the Retained Earnings account is derived by the following formula: Beginning Balance + Revenues – Expenses – Dividends.For a check, refer to the statement of retained earnings.E4–10 ConcludedEd's Lawn ServiceIncome StatementFor the Year Ended December 31, 2006Revenue................................................................................................. $ 14,000 Rent expense......................................................................................... (5,000) Miscellaneous expense.......................................................................... (4,000) Loss on sale of land. (200)Net income............................................................................................. $ 4,800Ed's Lawn ServiceStatement of Stockholders’ EquityFor the Year Ended December 31, 2006Contributed RetainedCapital EarningsBeginning balance, January 1, 2006 $ 0 $ 0Net income 4,800Dividends (2,200)Stockholder contribution 12,000 _____Ending balance, December 31, 2006 $ 12,000 $ 2,600Ed's Lawn ServiceBalance SheetAs of December 31, 2006Assets Liabilities and Stockholders' EquityCash .................................... $ 8,600 Notes payable........................ $ 5,000 Accounts receivable.............4,000 Contributed capital................. 12,000 Land ....................................7,000 Retained earnings.................. 2,600Total liabilities andTotal assets..........................$19,600 stockholders' equity........... $19,600Ed's Lawn ServiceStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collected from customers.................................. $ 10,000Rent payments on lawn equipment............................ (5,000)Payment of miscellaneous expenses......................... (4,000)Net cash increase from operating activities.......... $ 1,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 2,800Cash paid for land...................................................... (10,000)Net cash decrease from investing activities.......... (7,200) Cash flows from financing activities:Stockholder contributions........................................... $ 12,000Proceeds from bank loan........................................... 5,000Dividend payments..................................................... (2,200)Net cash increase from financing activities........... 14,800 Increase in cash.............................................................. $ 8,600 Beginning cash balance.. 0Ending cash balance....................................................... $ 8,600E4–11a. Ending cash balance = $8,000 + $109,500 – $90,000 = $27,500b.Holcomb ManufacturingStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collections from customers............................... $ 74,000Payments for inventory............................................... (34,000)Payment of wages...................................................... (16,000)Payment of administrative expenses......................... (12,000)Payment of interest..................................................... (3,000)Net cash increase due to operating activities........ $ 9,000 Cash flows from investing activities:Proceeds from long-term investments....................... $ 12,500Purchase of equipment.............................................. (11,000)Net cash increase due to investing activities........ $ 1,500 Cash flows from financing activities:Proceeds from issuance of common stock................ $ 14,000Proceeds from borrowing........................................... 9,000Repayment of bank loan............................................ (10,000)Payment of dividends................................................. (4,000)Net cash increase due to financing activities........ 9,000 Increase in cash balance................................................ $ 19,500 Beginning cash balance.................................................. 8,000 Ending cash balance....................................................... $ 27,500 E4–12a. (1) The entry is to record rent incurred but not yet paid.(2) The entry is to record the expiration of a previously purchased insurance policy.(3) The entry is to record the expiration of a portion of a fixed asset cost.(4) The entry is to record interest revenue earned but not yet collected.(5) The entry is to record the expiration of a deferred revenue.b. (1) Accrual adjusting entry(2) Cost expiration adjusting entry(3) Cost expiration adjusting entry(4) Accrual adjusting entry(5) Cost expiration adjusting entryE4–13(1) Accrual adjusting entry (7) Investing cash flow(2) Operating cash flow (8) Cost expiration adjusting entry(3) Financing cash flow (9) Operating cash flow(4) Cost expiration adjusting entry (10) Cost expiration adjusting entry(5) Cost expiration adjusting entry (11) Operating cash flow(6) Operating cash flow (12) Cost expiration adjusting entry。
SAP自动科目确定Account Determination
SAP自动科目确定Account Determination理论概述：Account Determination：通过设定实现物料异动是自动决定会计凭证产生的科目Automatic Account Determination涉及如下操作：Goods receiptGoods issueTransfer postingIncoming invoicePrice changeDebit/credit MaterialAccount maintenance配置介绍：1、OBYC/OMWBMaterials ManagementàValuation and Account AssignmentàAccount DeterminationàAccount Determination Without WizardàConfigure Automatic Postings如下图：在物料异动时由以下涉及到的不同条件决定借贷方分别抛什么样的科目，① Chart of Accounts:② (valuation modification)Valuation Grouping code: 当valuation grouping code被激活，可以通过将不同的valuation area进行分组得到的grouping code座位参数来决定G/L account no.③ Valuation Class:由物料决定④ Transaction: Posting transactions 在系统中是固定的，用来控制是否抛入存货，差异科目，GRIR清帐科目等等。
⑤ General modification(Account Grouping):由Movement type以及特殊库存状态决定，在系统每次做异动时，会根据异动数据对应得出以上几个参数，然后自动匹配对应的科目，即达到Account determination的效果2、针对以上参数进行配置：(下图可以清晰的看出每种参数是在那一个数据层级，由哪些数据所决定)① Chart of Accounts(维护Company code对应 Chart of Accts)Financial Accounting ® Financial Accounting Global Settings ® Company Code ® Enter Global ParametersORFinancial Accounting à General Ledger Accountingà G/L Accountsà Master Dataà Preparationsà Assign Company Code to Chart of Accounts(0B62)② (valuation modification)Valuation Grouping code:A:激活valuation groupingMaterials ManagementàValuation and Account AssignmentàAccount Determinationà Account Determination Without WizardàDefine Valuation ControlB:针对不同valuation area维护对应的valuation grouping codeDeterminationà Account Determination Without Wizardà Group Together Valuation Areas（OMWD）(附加valuation area的配置，valuation area决定了库存在何种层级上进行计算库存价值，一旦valuation area选定，不允许从Plant层级修改到company code层级)Enterprise Structure à Definition à Logistics - General à Define valuation level③ Valuation Class:产生同样科目的料号使用valuation class捆绑,每次建料时指定Material type & Valuation class, 物料异动时根据物料的valuation class自动产生科目Determinationà Account Determination Without Wizardà Define Valuation Classes(OMSK)1、Create account category references2、Define the valuation classes for each account category reference.3、Assign an account category reference to each material type.In this step, you define which valuation classes are allowed for a material type.④ Transaction:Transaction Key由系统固定，不可更改(也可以定义新的，相对复杂，可以考虑研究)⑤ General modification(Account Grouping)：Determinationà Account Determination Without Wizardà Define Account Grouping for Movement Types（OMWN）由OMWN或者OMJJ找到价值串以及价值串中的transaction 以及account grouping1.OMJJ 数量/价值更新：根据Material type在valuation area中的Value/quantity update与否，在Account determination中确定Value key。
LESSON_4
LESSON 4Review materialReview questionsQuestion 1Calculate the missing amounts.a b c dSales € 240,000 € 75,000Cost of goods sold 42,000 268,000 46,000Gross profit 114,000 39,000Operating expenses 95,000 146,000Income (Loss) (€ 8,000) € 48,000 (€ 14,000)Source: Adapted from Larson, Kermit P., Tilly Jenson and Raymond F. Carroll,Fundamental Accounting Principles, Tenth Canadian Edition (Toronto: McGraw-HillRyerson, 2002), Exercise 6-11, page 303Question 2Prepare journal entries for March 20X6 to record the following transactions for a retailstore. Assume a perpetual inventory system.Mar. 2 Purchased merchandise from Blanton Company under the following terms:€3,600 invoice price, 2/15, n/60, FOB factory.3 Paid €200 for shipping charge s on the purchase of March 2.4 Returned to Blanton Company unacceptable merchandise that had an invoice price of €600.17 Sent a cheque to Blanton Company for the March 2 purchase, net of the returned merchandise and applicable discount.18 Purchased merchandise from Fleming Corp. under the following terms:€7,500 invoice price, 2/10, n/30, FOB destination.21 After brief negotiations, received from Fleming Corp. a €2,100 allowance onthe purchase of March 18.28 Sent a cheque to Fleming Corp. paying for the March 18 purchase, net of thediscount and the allowance.Source: Adapted from Larson 10e, Exercise 6-3, page 301Financial Accounting Fundamentals Review material 4 2Question 3Prepare General Journal entries to record the following perpetual system merchandisingtransactions of Minchew Company. (Use a separate account for each receivable andpayable; for example, record the purchase on May 2 in Accounts Payable-Mobley Co.).Minchew Company does not use supplemental records for inventory accounting.May 2 Purchased merchandise from Mobley Co. for €9,000 under credit terms of1/15, n/30, FOB factory.4 Sold merchandise to Cornerstone Co. for €1,200 under credit terms of 2/10,n/60, FOB shipping point. The merchandise had cost €750.4 Paid €150 for frei ght charges on the purchase of May 2.9 Sold merchandise that cost €1,800 for €2,400 cash.10 Purchased merchandise from Richter Co. for €3,450 under credit terms of 2/15,n/60, FOB destination.12 Received a €300 credit memorandum acknowledging the return of merchandise purchased on May 10.14 Received the balance due from Cornerstone Co. for the credit sale dated May4.15 Sold for cash a piece of office equipment for its original cost, €500.17 Paid the balance due to Mobley Co.18 Purchased €820 of clea ning supplies from A & Z Suppliers; terms n/15.20 Sold merchandise that cost €1,350 to Harrill Co. for €1,875 under credit termsof 2/15, n/60, FOB shipping point.22 Issued a €225 credit memorandum to Harrill Co. for an allowance on goodssold on May 20.23 Received a debit memorandum from Harrill Co. for an error that overstated thetotal invoice by €75.25 Paid Richter Co. the balance due.31 Received the balance due from Harrill Co. for the credit sale dated May 20.31 Sold merchandise that cost €4,800to Cornerstone Co. for €7,500 undercreditterms of 2/10, n/60, FOB shipping point.Source: Adapted from Larson 10e, Problem 6-1B, page 317Question 4Beamer Company’s ledger on July 31, the end of the fiscal year, includes the followingaccounts that have normal balances:Merchandiseinventory .......................................................... € 34,800Joy Beamer, capital.............................................................. .. 115,300Joy Beamer, withdrawals.......................................................4,000 Sales................................................................ ....................... 157,200Sales discounts............................................................ ........... 1,700Sales returns andallowances ................................................. 3,500Cost of goodssold ................................................................. 102,000Depreciation expense............................................................. 7,300Salaries expense.............................................................. ....... 29,500Miscellaneous expenses.........................................................2,000Financial Accounting Fundamentals Review material 4 3A physical count of the inventory discloses that the cost of the merchandise on hand is€32,900. Prepare the entry to record this information.Source: Adapted from Larson 10e, QS 6-5, page 299Question 5The following amounts taken from supplementary and accounting records summarizeTransfer Compan y’s merchandising activities during 20X7. Set upT-accounts forMerchandise Inventory and Cost of Goods Sold. Then record the summarized activitiesdirectly in the accounts and compute the account balances.Cost of merchandise sold to customers in salestr ansactions .................. € 186,000Merchandise inventory balance, Dec. 31,20X6...................................... 27,000Invoice cost of merchandise purchases.................................................... 190,500 Shrinkage determined on Dec. 31,20X7 (700)Cost oftransportation-in.................................................... ...................... 1,900Cost of merchandise returned by customers and restored to inventory... 2,200Purchase discountsreceived ............................................................ ........ 1,600Purchase returns and allowances received............................................... 4,100 Source: Adapted from Larson 10e, Exercise 6-13, page 303Question 6(a)The following closing entries for Sabba Co. were made on January 31, 20X6 the end ofits annual accounting period: Sales................................................................ ..................... 531,000Income Summary........................................................... 531,000To close temporary accounts with credit balances.IncomeSummary.............................................................. ... 548,750Cost of Goods Sold........................................................ 301,000 Sales Returns and Allowances....................................... 14,000Sales Discounts............................................................ .. 7,000Selling Expenses............................................................ 117,000General and Administrative Expenses........................... 109,000 Interest Expense. (750)To close temporary accounts with debit balancesRequiredUse the information in the closing entries to preparea. A calculation of net sales.b. A classified multiple-step statement of comprehensive income for the year.Source: Adapted from Larson 10e, Exercise 6-15, page 304Financial Accounting Fundamentals Review material 4 4Question 6(b)The following list of accounts is taken from the December 31, 20X5,unadjusted trialbalance of Perry Sales, a business that is owned by Deborah Perry. Assuming a perpetualinventory system:a. Prepare a work sheet.b. Prepare a multiple-step statement of comprehensive income for the year endedDecember 31, 20X5.c. Journalize the closing entries.Debit CreditCash ................................................................ .............. € 13,000Merchandise inventory ................................................. 1,000Prepaid selling expense................................................. 4,000 Equipment............................................................ ......... 20,000Accumulated depreciation, equipment ......................... € 4,500 Accounts payable..........................................................6,000Salariespayable 0Deborah Perry,capital .................................................. 22,800Deborah Perry, withdrawals ......................................... 1,800 Sales................................................................ .............. 429,000Sales returns and allowances ........................................ 16,500Sales discounts............................................................ .. 4,000Cost of goodssold ........................................................ 211,000 Sales salaries expense................................................... 47,000 Utilities expense, store.................................................. 14,000Other sellingexpenses .................................................. 35,000 Other administrative expenses...................................... 95,000Additional information:Accrued sales salaries amount to €1,600. Prepaid selling expenses of €2,000 haveexpired.Source: Adapted from Larson 10e, Exercise 6-17, page 305Financial Accounting Fundamentals Review material 4 5Question 7Journalize the following merchandising transactions for Scout Systems assuming:a. a periodic systemb. a perpetual system.Nov. 1 Scout Systems purchases merchandise for €1,400 on credit with terms of 2/10,n/30.5 Scout Systems pays for the previous purchase.7 Scout Systems receives payment for returned defective merchandise of €100that was purchased on November 1.10 Scout Systems pays €80 to haul merchandise to its store.13 Scout Systems sells merchandise for €1,500 on account. The cost of themerchandise was €750.16 A customer returns merchandise from the November 13 transaction. The returned item sold for €200 and cost €100. The item will be returned toinventory.Source: Adapted from Larson 10e, Exercise 6-18, page 305Question 8Ethics ChallengeClaire Phelps is a popular high school student who attends approximately four dances ayear at her high school. Each dance requires a new dress and accessories that necessitatea financial outlay of €100 to €200 per event. Claire’s parents inform her that she is “onher own” with respect to financing the dresses. After incurring a major withdrawal fromher savings for the first dance in her second year, Claire developed a different approach.She buys the dress on credit the week before the dance, wears it to the dance, and returnsthe dress the next week for a full refund on her charge card. Required1. Comment on the ethics exhibited by Claire and possible consequences of her actions.2. How does the store account for the dresses that Claire returns Financial Accounting Fundamentals Review material 4 6Review solutionsQuestion 1a b c dSales € 240,000 € 75,000 € 462,000 € 85,000Cost of goods sold 126,000 42,000 268,000 46,000Gross profit from sales € 114,000 € 33,000 € 194,000 € 39,000 Operating expenses 95,000 41,000 146,000 53,000Net Income (Loss) € 19,000 (€ 8,000) € 48,000 (€ 14,000)Question 220X6Mar. 2 Merchandise Inventory .................................... 3,600 Accounts Payable — Blanton Company.... 3,600Purchased merchandise on credit.3 Merchandise Inventory (200)Cash (200)Paid shipping charges on purchased merchandise.4 Accounts Payable — Blanton Company (600)Merchandise Inventory (600)Returned unacceptable merchandise.17 Accounts Payable — Blanton Company.......... 3,000Merchandise Inventory (60)Cash............................................................ 2,940Paid balance within the discount period (2%).18 Merchandise Inventory .................................... 7,500 Accounts Payable — Fleming Corp........... 7,500Purchased merchandise on credit.21 Accounts Payable — Fleming Corp................. 2,100 Merchandise Inventory .............................. 2,100Received an allowance on purchase.28 Accounts Payable — Fleming Corp................. 5,400 Merchandise Inventory. (108)Cash............................................................ 5,292Paid balance within the discount period (2%).Financial Accounting Fundamentals Review material 4 7Question 3MINCHEW COMPANYMay 2 Merchandise Inventory..................................... 9,000 Accounts Payable — Mobley Co............... 9,000Purchased goods on credit.4 Accounts Receivable — Cornerstone Co......... 1,200Sales ...........................................................1,200Sold goods on credit.4 Cost of Goods Sold. (750)Merchandise Inventory (750)To record the cost of the May 4 sale.4 Merchandise Inventory (150)Cash (150)Paid freight on incoming goods.9 Cash.................................................................. 2,400Sales ...........................................................2,400Sold goods for cash.9 Cost of Goods Sold. ......................................... 1,800 Merchandise Inventory............................... 1,800To record the cost of the May 9 sale.10 Merchandise Inventory..................................... 3,450 Accounts Payable — Richter Co................ 3,450Purchased goods on credit.12 Accounts Payable — Richter Co (300)Merchandise Inventory (300)Received credit memo.14 Cash.................................................................. 1,176Sales Discounts (24)Accounts Receivable — Cornerstone Co... 1,200Collected receivable within the 2% discount period.15 Cash (500)Office Equipment (500)To record sale of store equipment at cost.17 Accounts Payable — Mobley Co..................... 9,000 Merchandise Inventory. (90)Cash............................................................8,910Paid payable within the discount period; 1% × €9,000 = €90.Financial Accounting Fundamentals Review material 4 8May 18 Cleaning supplies inventory (820)Accounts payable — A & Z Suppliers (820)Purchased supplies on credit.20 Accounts Receivable — Harrill Co.................. 1,875Sales ...........................................................1,875Sold goods on credit.20 Cost of Goods Sold. ......................................... 1,350 Merchandise Inventory............................... 1,350To record the cost of the May 20 sale.22 Sales Returns and Allowances (225)Accounts Receivable — Harrill Co. (225)Issued credit memo.23Sales ............................................................... .. 75Accounts Receivable — Harrill Co. (75)Received debit memo for error.25 Accounts Payable — Richter Co...................... 3,150 Merchandise Inventory. (63)Cash............................................................3,087Paid payable within the discount period; 2% × €3,150.31 Cash.................................................................. 1,Sales Discounts ................................................ Accounts Receivable — Harrill Co. .......... 1,575Collected receivable within the 2% discount period.31 Accounts Receivable — Cornerstone Co. ....... 7,500Sales ...........................................................7,500Sold goods on credit31 Cost of Goods Sold. ......................................... 4,800 Merchandise Inventory............................... 4,800To record the cost of the May 31 sale.Question 4BEAMER COMPANYJuly 31 Cost of Goods Sold ......................................... 1,900Merchandise Inventory .............................. 1,900€34,800 –€32,900 = €1,900Financial Accounting Fundamentals Review material 4 9Question 5TRANSFER COMPANYMerchandise InventoryBalance, Dec. 31, 20X6 ........ 27,000 Purchase discountsreceived ......... 1,600Invoice cost of purchases....... 190,500 Purchase returns and allowances Returns by customers ............ 2,200received .................................... 4,100Transportation-in .................. 1,900 Cost of salestransactions ............. 186,000Shrinkage (700)Total ...................................... 221,600Total ............................................. 192,400–192,400Balance, Dec. 31, 20X7 ......... 29,200Cost of Goods SoldRepresents all entries torecord the cost componentof sales transactions ...............186,000Represents all entries to recordmerchandise returnedby customers and restored toinventory during 20X7..................2,200Inventory shrinkagerecorded in December 31,20X7, adjusting entry.............700Total ...................................... 186,700Total ............................................. 2,200–2,200Balance ................................. 184,500Question 6(a)a. 531,000 – 14,000 – 7,000 = 510,000b.SABBA CO.Statement of Comprehensive Incomefor year ended January 31, 20X6 Sales................................................................ ........... € 531,000Less: Sales returns and allowances..................... € 14,000 Sales discounts .......................................... 7,000 21,000 Net sales...............................................................€ 510,000Cost of goods sold ..................................................... 301,000Gross profit from sales .............................................. € 209,000Operating expenses:...................................................Selling expe nses................................................... € 117,000General and administrative expenses................... 109,000Total operating expenses ..................................... 226,000 Loss from operations ........................................... € 17,000Other revenues and expenses:..............................Interest expense (750)Netloss ................................................................ ...... € 17,750Question 6(b)Part aPERRY SALESWork Sheetfor year ended December 31, 20X5UnadjustedTrial BalanceAdjustmentsStatement ofComprehensiveIncomeStatement ofFinancial Positionand Statement ofChanges inOwner’s EquityAccountDebit Credit Debit Credit Debit Credit Debit Credit Cash 13,000 13,000Merchandise inventory 1,000 1,000Prepaid selling expenses 4,000 2,000 2,000 Equipment 20,000 20,000Accumulated depreciation, equipment 4,500 4,500 Accounts payable 6,000 6,000Salaries payable 0 1,600 1,600Deborah Perry, capital 22,800 22,800Deborah Perry, withdrawals 1,800 1,800Sales 429,000 429,000Sales returns and allowances 16,500 16,500Sales discounts 4,000 4,000Cost of goods sold 211,000 211,000Sales salaries expense 47,000 1,600 48,600Utilities expense, store 14,000 14,000Other selling expenses 35,000 2,000 37,000Other administrative expenses 95,000 95,000Totals 462,300 462,300 3,600 3,600 426,100 429,000 37,800 34,900Net Income 2,900 2,900Totals 429,000 429,000 37,800 37,800Financial Accounting Fundamentals Review material 4 10Financial Accounting Fundamentals Review material 4 11Part bPERRY SALESStatement of Comprehensive Incomefor year ended December 31, 20X5 Sales............................................................... € 429,000Less: Sal es returns and allowances............... € 16,500Sales discounts .................................... 4,000 20,500Net sales......................................................... € 408,500Cost of goods sold ......................................... 211,000 Gross profit from sales .................................. € 197,500 Operating expenses:Selling expenses:Sales salaries expense .......................... € 48,600Utilities expense, store ......................... 14,000Other selling expenses ......................... 37,000Total selling expenses .......................... € 99,600General and administrative expenses: ..... 95,000Total operating expenses ......................... 194,600Net income..................................................... €2,900Part cClosing entries20X5Dec. 31 Sales ..................................................... 429,000Income Summary............................ 429,000To close sales.31 Income Summary.................................. 426,100Sales Returns and Allowances........ 16,500Sales Discounts............................... 4,000Cost of Goods Sold......................... 211,000Sales Salaries Expense.................... 48,600Utilities Expense............................. 14,000Selling Expenses............................. 37,000Administrative Expenses ................ 95,000To close temporary debit balance accounts.31 Income Summary.................................. 2,900Deborah Perry, Capital ................... 2,900To close the Income Summary account to capital.31 Deborah Perry, Capital ......................... 1,800Deborah Perry, Withdrawals .......... 1,800To close withdrawals to capitalFinancial Accounting Fundamentals Review material 4 12Question 7Scout Systems Scout Systems1. Periodic PerpetualNov. 1 Purchases..................................... 1,400 Merchandise Inventory................ 1,400Accounts Payable ................ 1,400 Accounts Payable ................ 1,400 To record purchases onaccount.To record merchandiseacquisitions on account.2.Nov. 5 Accounts Payable ........................ 1,400 AccountsPayable ........................ 1,400Purchases Discount.............. 28 Merchandise Inventory.. (28)Cash..................................... 1,372 Cash..................................... 1,372To record cash payment withindiscount period.To record cash payment withindiscount period.3.Nov. 7 Cash (98)Cash (98)Purchases Returns andAllowances .....................98 Merchandise Inventory........To record cheque received for98To record cheque received forreturn of purchases previouslypaid for with discount alreadytaken.return of merchandisepreviously paid for withdiscount already taken.4.Nov. 10 Transportation-In......................... 80 Merchandise Inventory. (80)Cash (80)Cash (80)To record payment of freightcharges.To record payment of freightcharges.5.Nov. 13 Accounts Receivable ................... 1,500 Accounts Receivable................... 1,500Sales .................................... 1,500Sales .................................... 1,500To record sale of merchandiseon credit.To record sale of merchandiseon credit.13 Cost of Goods Sold (750)Merchandise Inventory (750)To record cost of merchandisesold.6.Nov. 16 Sales Returns and Allowances .... 200 Sales Returns and Allowances .. (200)Accounts Receivable ........... 200 Accounts Receivable .. (200)To record return of merchandisebought on account.To record return of merchandisebought on account.16 Merchandise Inventory (100)Cost of Goods Sold (100)To record return of merchandiseby customer.Financial Accounting Fundamentals Review material 4 13Question 8Ethics Challenge1. Some students may feel that Claire has devised a clever way to save money. Sheappears to be succeeding in getting something for free. Other students will feel thatClaire is definitely abusing the system and that her ethical code needs a major review.However, it is important to point out that customer abuses such as Claire’s usuallyresult in stores adopting stringent return policies that will impact all customers whohave legitimate needs to return unused products. At some point, Clairewill probablysuffer discomfort when questioned about items that are returned in less than perfectcondition. Also, if st ore managers suspect Claire’s behaviour over time, they may nolonger allow her to shop at their store. If Claire is banned from the store, she willlikely suffer humiliation for herself and her family. Claire’s parents probably do notknow of her scheme and she may suffer additional consequences once they learn ofher practices.2. The store must account for sales returns using a contra-revenue account called Salesreturns and allowances. A dress returned with a sales bill of €100 would be accountedfor as follows (assume the cost of sales was 60% or €60 and that the dress wasreturned to inventory):Sales returns and allowances (100)Accounts receivable (100)Cost of goods sold (60)Merchandise inventory (60)If the dress were not returned to inventory, the second entry would not be required.Financial Accounting Fundamentals Review material 5 1。
SAP常用后台透明表
TABLES IN SAP1CUSTOMISING (3)1.1G ENERAL SETTINGS (3)1.1.1Countries (3)1.1.2Currency (3)1.1.3Unit of measure (3)1.1.4Calendar functions (3)1.2E NTERPRISE STRUCTURE (3)1.2.1Definition (3)1.2.2Assignment (4)1.3F INANCIAL ACCOUNTING (4)1.3.1Company code (4)1.3.2Fi document (4)1.4N OT CATEGORIZED (4)2BASIC DATA / ADMINISTRATION (5)2.1W ORKBENCH RELATED TABLES (5)2.1.1Data dictionary tables (5)2.1.2Workbench (5)2.2A DMINISTRATION (5)2.2.1User administration (5)2.2.2Batch input queue (5)2.2.3Job processing (5)2.2.4Spool (6)2.2.5Runtime errors (6)2.2.6Message control (6)2.2.7EDI (6)2.2.8Change documents (6)2.2.9Reporting tree table (6)2.2.10LIS structure/control tables (6)3MASTER DATA : (7)3.1M ATERIAL MASTER : (7)3.1.1Basic data text (sap script) (7)3.1.2Batches (7)3.2C USTOMER MASTER DATA (7)3.3V ENDOR (7)3.4C USTOMER – MATERIAL INFO RECORD (8)3.5B ANK DATA (8)4CHARACTERISTICS : (9)4.1C HARACTERISTICS : (9)4.2C LASS TYPES AND OBJECTS : (9)4.3L INKS : (9)5FI/CO : (10)5.1FI: (10)5.1.1Master data (10)5.1.2Accounting documents // indices (10)5.1.3Payment run (10)5.2CO: (10)5.2.1Cost center master data (10)5.2.2Cost center accounting (10)6SALES AND DISTRIBUTION (SD) : (11)6.1S ALES ORDER : (11)6.2B ILLING DOCUMENT : (11)6.3S HIPPING : (11)6.4D ELIVERY : (11)6.5P RICING : (11)6.6CONTRACTS : (11)7MATERIAL MANAGEMENT (MM) : (12)7.1M ATERIAL DOCUMENT (12)7.2P URCHASING (12)8WAREHOUSE MANAGEMENT (WM) : (13)8.1T RANSFER REQUIREMENT (13)8.2T RANSFER ORDER (13)8.3M ASTER DATA - STOCK POSITIONS (13)8.4I NVENTORY DOCUMENTS IN WM (13)9QUALITY MANAGEMENT (QM) : (14)9.1I NSPECTION LOT / INFO RECORD (14)9.2Q UALITY NOTIFICATION (14)9.3C ERTIFICATE PROFILE (14)10PRODUCTION PLANNING (PP) (15)10.1W ORK CENTER (15)10.2R OUTINGS/OPERATIONS (15)10.3B ILL OF MATERIAL (15)10.4P RODUCTION ORDERS (15)10.5P LANNED ORDERS (16)10.6KANBAN (16)10.7R ESERVATIONS (16)10.8C APACITY PLANNING (16)10.9P LANNED INDEPENDENT REQUIREMENTS (16)11PROJECT SYSTEM (PS) (17)11.1B ASIC DATA (17)11.2E QUIPMENT (17)12PLANT MAINTENANCE (PM) (17)12.1H UMAN RESOURCES (18)12.2S ETTINGS (18)12.3M ASTER DATA (18)12.4I NFOTYPES (18)1Customising1.1General settings1.1.1CountriesT005 Countries1.1.2CurrencyTCURC Currency codesTCURR WisselkoersenTCURT Currency nameTCURX Decimal places for currencies.1.1.3Unit of measureT006 Units of measure1.1.4Calendar functionsT247 Month namesTFACD Factory calendar definitionT015M Month namesTTZZ Time zonesTTZD Summer time rulesTTZDF Summer time rules (fixed annual dates)TTZDV Summer time rules (variable dates)TTZDT Summer time rules textsTTZ5 Assign Time Tones to CountriesTTZ5S Assign time zones to regions1.2Enterprise structure1.2.1DefinitionFI T880 CompanyT001 Company codeCO TKA01 Controlling areaLO T001W Plant / sales organisationT499S LocationsTSPA DivisionSD TVKO Sales organisation / company code TVTW Distribution channelTVBUR Sales officeTVKBT Sales office textTVKGR Sales groupTVGRT Sales group textT171T Sales district textMM T001L Storage locationsT024E Purchasing organizationT3001 Warehouse numberTVST Shipping pointTVLA Loading pointTTDS Transportation1.2.2AssignmentCO TKA02 Assign company code to controlling areaLO T001K Assign plant (valuation area) to company codeSD TVKO Sales organisation / company codeTVKOV Distribution channel / sales organisationTVKOS Division to sales organizationTVTA Sales ariaTVKBZ Sales office to sales areaTVBVK Sales group to sales officeTVKWZ Plants to sales organizationMM T024E Purchasing organization / company code T024W Plant to Purchase organizationT001K Link plant ( = valuation area) / company codeTVSWZ Shipping point to plantT320 Assignment MM Storage Location to WM Warehouse 1.3Financial accounting1.3.1Company codeT004 Chart of accountsT077S Account group (g/l accounts)T009 Fiscal year variantsT880 Global company dataT014 Credit control area1.3.2Fi documentT010O Posting period variantT010P Posting Period Variant NamesT001B Permitted Posting PeriodsT003 Document typesT012 House banks1.4Not categorizedT007a Tax keysT134 Material typesT179 Materials: Product HierarchiesT179T Materials: Product hierarchies: TextsTJ02T Status textTINC Customer incotermsTVFK Billing doc typesT390 PM: Shop papers for print control2Basic data / administration2.1Workbench related tables2.1.1Data dictionary tablesDD02L Tables in SAPDD02T Tables descriptionDD03L Field names in SAPDD03T Field description in SAP2.1.2WorkbenchTADIR Directory of R/3 Repository ObjectsTRDIR System table TRDIRTFDIR Function ModuleTLIBG Person responsible for function classTLIBT Function Group Short TextsTFTIT Function Module Short TextTSTC Transaction codes in SAPTSTCT Transaction codes textsT100 Message text (vb e000)VARID Variant dataD020T Screen textsTDEVC Development classTDEVCT Texts for development classes2.2Administration2.2.1User administrationUSR01 User masterUSR02 Logon dataUSR03 User address dataUSR04 User master authorizationsUSR11 User Master Texts for Profiles (USR10)UST12 User master: AuthorizationsUSR12 User master authorization valuesUSR13 Short Texts for AuthorizationsUSR40 Prohibited passwordsTOBJ ObjectsTOBC Authorization Object ClassesTPRPROF Profile Name for Activity GroupDEVACCESS Table for development user2.2.2Batch input queueAPQD DATA DEFINITION QueueAPQI Queue info definition2.2.3Job processingTBTCO Job status overview tableTBTCP Batch job step overview2.2.4SpoolTSP02 Spool: Print requests2.2.5Runtime errorsSNAP Runtime errors2.2.6Message controlTNAPR Processing programs for outputNAST Message statusNACH Printer determination2.2.7EDIEDIDC Control recordEDIDD Data recordEDID2 Data record 3.0 VersionEDIDS EDI status recordEDPAR Convert External < > Internal Partner NumberEDPVW EDI partner typesEDPI1 EDI partner profile inboundEDPO1/2/3 EDI partner profile outbound2.2.8Change documentsCDHDR Change document headerCDPOS Change document positionenJCDS Change Documents for System/User Statuses (Table JEST)2.2.9Reporting tree tableSERPTREE Reporting: tree structure2.2.10LIS structure/control tablesTMC4 Global Control Elements: LIS Info Structure3MASTER DATA :3.1Material master :MARA Material masterMAKT Material textMARC Material per plant / stockMVKE Material master, sales dataMARD Storage location / stockMSKA Sales order stockMSPR Project stockMARM Units of measureMEAN International article numberPGMI Planning materialPROP Forecast parametersMAPR Link MARC <=> PROPMBEW Material valuationMVER Material consumptionMLGN Material / Warehouse numberMLGT Material / Storage typeMPRP Forecast profilesMDTB MRP tableMDKP Header data for MRP documentMLAN Tax data material masterMTQSS Material master view: QM3.1.1Basic data text (sap script)STXB SAPscript: Texts in non-SAPscript formatSTXH STXD SAPscript text file headerSTXL STXD SAPscript text file lines3.1.2BatchesMCHA BatchesMCH1 BatchesMCHB Stock : batches3.2Customer master dataKNA1 Customer masterKNB1 Customer / companyKNVV Customer sales dataKNBK Bank detailsKNVH Customer hierarchyKNVP Customer partnersKNVS Shipment data for customerKNVK Contact personsKNVI Customer master tax indicator3.3VendorLFA1 Vendor masterLFB1 Vendor per company codeLFB5 Vendor dunning dataLFM1 Purchasing organisation dataLFM2 Purchasing dataLFBK Bank details3.4Customer – material info recordKNMT Customer material info record3.5Bank dataBNKA Master bank data4Characteristics :4.1Characteristics :CABN Characteristics ( o.a. batch/vendor)CABNT Characteristics descriptionCAWN Characteristics ( o.a. material)CAWNT Characteristics descriptionAUSP Characteristic Values4.2Class types and objects :TCLAO Several class types for objectTCLA Class types ( vb. lfa1 => v10 en 010)TCLAT Class type textTCLT Classifiable objectsTCLC Classification status4.3Links :INOB Link between Internal Number and ObjectKLAH Class header dataKSSK Allocation Table: Object (vb.matnr) to Class KSML Characteristics for a class (internal number)5FI/CO :5.1FI :5.1.1Master dataSKA1 AccountsBNKA Bank master record5.1.2Accounting documents // indicesBKPF Accounting documentsBSEG item levelBSID Accounting: Secondary index for customers BSIK Accounting: Secondary index for vendors BSIM Secondary Index, Documents for Material BSIP Index for vendor validation of double documents BSIS Accounting: Secondary index for G/L accountsBSAD Accounting: Index for customers (cleared items)BSAK Accounting: Index for vendors (cleared items)BSAS Accounting: Index for G/L accounts (cleared items)5.1.3Payment runREGUH Settlement data from payment programREGUP Processed items from payment program5.2CO :TKA01 Controlling areasTKA02 Controlling area assignmentKEKO Product-costing headerKEPH Cost components for cost of goods manuf.KALO Costing objectsKANZ Sales order items - costing objects5.2.1Cost center master dataCSKS Cost Center Master DataCSKT Cost center textsCRCO Assignment of Work Center to Cost Center5.2.2Cost center accountingCOSP CO Object: Cost Totals for External PostingsCOEP CO Object: Line Items (by Period). COBK CO Object: Document headerCOST CO Object: Price Totals6Sales and Distribution (SD) :VBFA Document flow (alg.)VTFA Flow shipping documents6.1Sales order :VBAK Header dataVBAP Item dataVBPA Partners in sales orderVBKD Sales district dataVBEP Data related to line items, delivery lines6.2Billing document :VBRK header dataVBRP Item data6.3Shipping :VTTK Shipment headerVTTP Shipment itemVTTS Stage in transportVTSP Stage in transport per shipment itemVTPA Shipment partnersVEKP Handling Unit - Header TableVEPO Packing: Handling Unit Item (Contents)6.4Delivery :LIKP Delivery headerLIPS Delivery item6.5Pricing :KONH Conditions headerKONP Conditions itemsKONV Procedure ( billing doc or sales order)KOND6.6contracts :VEDA Contract data7Material Management (MM) :7.1Material documentMKPF material documentMSEG material document (item level)7.2PurchasingEKKO Purchase documentEKPO Purchase document (item level)EKPV Shipping-Specific Data on Stock Tfr. for Purch. Doc. ItemEKET Delivery scheduleVETVG Delivery Due Index for Stock TransferEKES Order Acceptance/Fulfillment ConfirmationsEKKN Account assignment in purchasingEKAN Vendor address purchasingEKPA Partner functionsEIPO Item export / import dataEINA Purchase info record (main data)EINE Purchase info record (organisational data)EORD Source listEBAN Purchase requisitionEBKN Purchase Requisition Account Assignment8Warehouse Management (WM) :8.1Transfer requirementLTBK Transfer requirement - headerLTBP Transfer requirement - item8.2Transfer orderLTAK Transfer order - headerLTAP Transfer order - item8.3Master data - stock positionsLQUA Quants8.4Inventory documents in WMLINK Inventory document headerLINP Inventory document itemLINV Inventory data per quant9Quality Management (QM) :9.1Inspection lot / info recordQALS Inspection lot recordQAMB Link inspection lot - material documentQAVE Inspection usage decisionQDPS Inspection stagesQMAT Inspection type - material parametersQINF Inspection info record (vendor - material)QDQL Quality levelQDPS Inspection stages9.2Quality notificationTQ80 Notification typesQMEL Quality notificationQMFE Quality notification – itemsQMUR Quality notification – causesQMSM Quality notification – tasksQMMA Quality notification – activitiesQMIH Quality message - maintenance data excerpt9.3Certificate profileQCVMT Certificate profile characteristic level: textsQCVM Certificate profile characteristic levelQCVK Certificate profile header10Production Planning (PP)10.1Work centerCRHH Work center hierarchy()CRHS Hierarchy structureCRHD Work center headerCRTX Text for the Work Center or Production Resource/ToolCRCO Assignment of Work Center to Cost CenterKAKO Capacity Header SegmentCRCA Work Center Capacity AllocationTC24 Person responsible for the workcenter10.2Routings/operationsMAPL Allocation of task lists to materialsPLAS Task list - selection of operations/activities PLFH Task list - production resources/toolsPLFL Task list - sequencesPLKO Task list - headerPLKZ Task list: main headerPLPH Phases / suboperationsPLPO Task list operation / activityPLPR Log collector for tasklistsPLMZ Allocation of BOM - items to operations10.3Bill of materialSTKO BOM - headerSTPO BOM - itemSTAS BOMs - Item SelectionSTPN BOMs - follow-up controlSTPU BOM - sub-itemSTZU Permanent BOM dataPLMZ Allocation of BOM - items to operationsMAST Material to BOM linkKDST Sales order to BOM link10.4Production ordersAUFK Production order headersAFIH Maintenance order headerAUFM Goods movement for prod. orderAFKO Order header data PP ordersAFPO Order itemRESB Order componentenAFVC Order operationsAFVV Quantities/dates/values in the operationAFVU User fields of the operationAFFL Work order sequenceAFFH PRT assignment data for the work order(routing) JSTO Status profileJEST Object statusAFRU Order completion confirmationsPRT’s voor production ordersAFFH PRT assignment data for the work orderCRVD_A Link of PRT to DocumentDRAW Document Info RecordTDWA Document TypesTDWD Data Carrier/Network NodesTDWE Data Carrier Type10.5Planned ordersPLAF Planned orders10.6KANBANPKPS Kanban identification, control cyclePKHD Kanban control cycle (header data)PKER Error log for Kanban containers10.7ReservationsRESB Material reservationsRKPF header10.8Capacity planningKBKO Header record for capacity requirementsKBED Capacity requirements recordsKBEZ Add. data for table KBED (for indiv.capacities/splits)10.9Planned independent requirementsPBIM Independent requirements for materialPBED Independent requirement dataPBHI Independent requirement historyPBIV Independent requirement indexPBIC Independent requirement index for customer req.11Project system (PS)11.1Basic dataPRHI Work Breakdown Structure, Edges (Hierarchy Pointer) PROJ Project definitionPRPS WBS (Work Breakdown Structure) Element Master DataRPSCO Project info database: Costs, revenues, financesMSPR Project stock11.2EquipmentEQUI Equipment master dataEQKT Equipment short textEQUZ Equipment time segment12Plant maintenance (PM)IHPA Plant Maintenance: PartnersOBJK Plant Maintenance Object ListILOA PM Object Location and Account AssignmentAFIH Maintenance order header12.1Human resources12.2SettingsT582A Infotypes: Customer-Specific Settings12.3Master dataT527X Organizational UnitsT528T Position TextsT554T Attendance and Absence TextsT501 Employee groupT503 Employee group, subgroupT503K Employee subgroupT510N Pay Scales for Annual Salaries (NA)T549A Payroll Accounting AreasT750X Vacancy12.4InfotypesPA0001 Org. AssignmentPA0002 Personal DataPA0006 AddressesPA0007 Planned Working TimePA0016 Contract elementsPA0008 Basic payPA0105 CommunicationsPA1007 VacanciesPA1035 TrainingPA2001 Absences欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书，学习资料等等打造全网一站式需求。
中级财务会计英文
Accounting Changes Reporting Issues & Approaches
Why are accounting changes made? New FASB pronouncements Changing economic conditions Changing internal circumstances
Continued
Retrospective Adjustment Method
3. The company adjusts the financial statements of each prior period to reflect the specific effects of applying the new accounting principle. That is, each item in each financial statement that is affected by the change is restated to the appropriate amount under the new accounting principle. The company uses the new accounting principle in its current financial statements.
distinguished from a change in accounting estimate
Changes in Accounting Principle
Three approaches for reporting changes: 1) Currently (cumulative effect). 2) Retrospectively. 3) Prospectively (in the future). 4) FASB requires use of the retrospective approach.
SAPMM模块自动过账基本知识及后台配置
MM 模块自动过账原理及后台配置一. 自动过账原理在MM模块的许多操作都能实现在FI模块自动过账，如PO收货、发票验证(LIV)、工单发料、向生产车间发料等等。
不用说，一定需要在IMG中进行配置才可以实现自动处理。
但SAP实现的这种自动配置的机制是怎样的呢？其实也并不复杂，让我们先以一种最简单的情况来了解实现原理和实现流程，然后就可以轻松对各种情况作出配置。
如果我们使用SAP系统，初始化库存一定必不可少。
大家都知道初始化库存使用移动类型(movement type) 561/562。
我们先以561 / 562的配置方法为例，说明配置流程。
有一点是大家首先要知道的，如果物料既有数量管理，又有金额管理，则物料异动会产生会计凭证，否则就没有会计凭证产生。
为了便于理解，先告诉大家，系统对MM模块的自动过账配置是存放在T030表中的，我们用Tcode: SE16N查看INT 的自动科目配置有以下结果。
ChAc：Chart of Account(账目表)Trans.：TransactionVGCd：Valuation Group CodeAM：Account ModificationVal. Class：Valuation Class(评估类)上表的控制机制是这样的：Chart of Account及Valuation Group Code从范围上进行控制，Transaction + AM + Valuation Class从条件上进行控制。
G/L Account(总账科目)有两栏，一栏表示借方，一栏表示贷方，借贷方科目可以相同，也可以不同。
以第一行为例，在INT账目表中，如果transaction为BSV(表示库存账户变化)，Valuation class为3000，则借方科目是400020，贷方科目也是400020。
存货变动所生成的会计凭证有一个规律，这个规律就是一定有相应存货的增加或减少。
比如PO收货会导致存货增加，而发料则导致存货减少。
Oracle银行数字体验Account Aggregation用户手册说明书
Account Aggregation User Manual Oracle Banking Digital Experience Patchset Release 22.1.2.0.0Part No. F56934-01November 2022Account Aggregation User ManualNovember 2022Oracle Financial Services Software LimitedOracle ParkOff Western Express HighwayGoregaon (East)Mumbai, Maharashtra 400 063IndiaWorldwide Inquiries:Phone: +91 22 6718 3000Fax:+91 22 6718 3001/financialservices/Copyright © 2006, 2022, Oracle and/or its affiliates. All rights reserved.Oracle and Java are registered trademarks of Oracle and/or its affiliates. Other names may be trademarks of their respective owners.U.S. GOVERNMENT END USERS: Oracle programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, delivered to U.S. Government end users are “commerci al computer software” pursuant to the applicable Federal Acquisition Regulation and agency-specific supplemental regulations. As such, use, duplication, disclosure, modification, and adaptation of the programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, shall be subject to license terms and license restrictions applicable to the programs. No other rights are granted to the U.S. Government.This software or hardware is developed for general use in a variety of information management applications. It is not developed or intended for use in any inherently dangerous applications, including applications that may create a risk of personal injury. If you use this software or hardware in dangerous applications, then you shall be responsible to take all appropriate failsafe, backup, redundancy, and other measures to ensure its safe use. Oracle Corporation and its affiliates disclaim any liability for any damages caused by use of this software or hardware in dangerous applications.This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy, reproduce, translate, broadcast, modify, license, transmit, distribute, exhibit, perform, publish or display any part, in any form, or by any means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited.The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, please report them to us in writing.This software or hardware and documentation may provide access to or information on content, products and services from third parties. Oracle Corporation and its affiliates are not responsible for and expressly disclaim all warranties of any kind with respect to third-party content, products, and services. Oracle Corporation and its affiliates will not be responsible for any loss, costs, or damages incurred due to your access to or use of third-party content, products, or services.Table of Contents1.Preface .............................................................................................................................................. 1–1 1.1Intended Audience ...................................................................................................................... 1–1 1.2Documentation Accessibility ....................................................................................................... 1–1 1.3Access to Oracle Support ........................................................................................................... 1–1 1.4Structure ..................................................................................................................................... 1–11.5Related Information Sources ...................................................................................................... 1–12.Transaction Host Integration Matrix .............................................................................................. 2–13.Account Aggregation ...................................................................................................................... 3–14.Account Aggregation – Retail Users ............................................................................................. 4–2 4.1Aggregation Page ....................................................................................................................... 4–3 4.2Aggregation Dashboard for Already Linked External Account ................................................... 4–6 4.3Linking the External Bank Accounts ........................................................................................... 4–8 4.4De-Linking the External Bank Account ....................................................................................... 4–9 4.5Transfer Money to the External Bank Account ......................................................................... 4–10Preface1. Preface 1.1 Intended AudienceThis document is intended for the following audience:∙Customers∙Partners1.2 Documentation AccessibilityFor information about Oracle's commitment to accessibility, visit the Oracle Accessibility Program website at /pls/topic/lookup?ctx=acc&id=docacc.1.3 Access to Oracle SupportOracle customers have access to electronic support through My Oracle Support. For information, visit/pls/topic/lookup?ctx=acc&id=info or visit/pls/topic/lookup?ctx=acc&id=trs if you are hearing impaired.1.4 StructureThis manual is organized into the following categories:Preface gives information on the intended audience. It also describes the overall structure of the User Manual.Introduction provides brief information on the overall functionality covered in the User Manual.The subsequent chapters provide information on transactions covered in the User Manual.Each transaction is explained in the following manner:∙Introduction to the transaction∙Screenshots of the transaction∙The images of screens used in this user manual are for illustrative purpose only, to provide improved understanding of the functionality; actual screens that appear in the application mayvary based on selected browser, theme, and mobile devices.∙Procedure containing steps to complete the transaction- The mandatory and conditional fields of the transaction are explained in the procedure. If a transaction contains multipleprocedures, each procedure is explained. If some functionality is present in manytransactions, this functionality is explained separately.1.5 Related Information SourcesFor more information on Oracle Banking Digital Experience Patchset Release 22.1.2.0.0, refer to the following documents:∙Oracle Banking Digital Experience Licensing Guide∙Oracle Banking Digital Experience Installation ManualsTransaction Host Integration Matrix2. Transaction Host Integration Matrix LegendsHomeAccount Aggregation3. Account Aggregation Account aggregation feature allows retail users to link their external bank accounts to OBDX. It provides the ability to view and access all savings, term deposits and loan accounts information, anytime, anywhere using a single digital platform. The benefit of account aggregation is that retail users gets a snapshot of all financial accounts while being able to easily retrieve account details such as, net balance available across all the current and savings accounts, recent transactions, and so on, in one place. Using this feature, the user can log on to the application to see all financial accounts, instead of logging in to several accounts to tally up a financial overview, which saves time and effort.As a part of Account Aggregation module OBDX enables,Administrative Maintenance:To enable a retail user to access external bank accounts, and aggregate accounts with OBDX, the system administrator has to perform External Bank Maintenance.For more information on administrative maintenance, refer ‘External Bank Maintenance’ section of User Manual Oracle Banking Digital Experience Core.Retail Customer Functions:∙Consolidated view of all accounts on an Aggregation dashboard∙Quick and easy payment from internal to external accountsHome4. Account Aggregation – Retail UsersAccount aggregation feature allows retail users to link their external bank accounts to the OBDX platform, for aggregation. The user can access the link to add the external accounts for aggregation from the dashboard. Further, the user is expected to select and map the required external bank account (s) for aggregation. An option to login using external bank credentials for linking the accounts is enabled, so that the external bank accounts of the user will be fetched and stored for account aggregation.The user can disable/ enable external accounts at a later stage, to add or remove external accounts from his OBDX view.Pre-requisites:∙External Banks are maintained using OBDX Administrative maintenance.∙Transaction access is provided to retail user∙Transaction working window is maintained for initiating payment from Internal to External accounts∙Transaction limits are assigned to user to perform the payment transactionFeatures Supported In the Application∙Link external bank accounts for account aggregation∙Disable external bank accounts, from account aggregation feature∙Consolidated view of all accounts in an Aggregation dashboard∙Quick and easy payment from internal to external accountsHow to reach here:If there are no linked accountsRetail Dashboard > FuturaMax > Link/delink an AccountIf the external accounts are already linked.Retail Dashboard > FuturaMax > View Dashboard4.1 Aggregation PageIf a logged in retail user has not linked any external bank accounts to his OBDX user ID, the following Account Aggregation screen appears. The screen presents the highlights of the account aggregation feature and provides the customer with a hyperlink, to link his external bank accounts.Aggregation DashboardTo link the external bank accounts for aggregation:1. Click Link/delink an Account. The Link Account screen, with the list of bank accountsappears.Once the user chooses to link the accounts, all the external banks enabled by the administrator for account aggregation purpose are listed. User can further select the bank of which the accounts needs to be linked.Link AccountField DescriptionField Name DescriptionList of ExternalThe list of all the external banks available for account aggregation.Banks2. Click the Link link against the external bank icon/ name which you want to link for accountaggregation. The user is directed to the Log in page of the respective external bank.ORClick Back To Dashboard link to navigate to the retail dashboard.Log In Page - External BankField DescriptionField Name DescriptionUser Name The user identification of your external bank account.Password / IPIN The password or PIN details to access your external bank account.3. In the User Name field, enter the user name of your external bank account.4. In the Password field, enter the password of your external bank account.5. Click Log In. The Consent Page to grant the access to login to the external bank accountappears.6. Click Allow to access the external bank account. The list of accounts that the user holds inthe external bank appears.ORClick Deny to cancel the account aggregation process.External Bank Account ListField Description Field Name DescriptionCurrent & SavingsThe external current and savings account number in masked format that is available for account aggregation with the respective balances in each account.Section will be shown, only if user has Current and Savings accounts with the selected external bank.Term DepositsThe external term deposit account number in masked format that is available for account aggregation with the respective balances in each account.Section will be shown, only if user has Term Deposit accounts with the selected external bank.Loans & FinancesThe external loans and finances account number in masked format that is to be linked for account aggregation.Section will be shown, only if user has Loan accounts with the selected external bank with the respective outstanding balances in each account.7. Click the Link Account link to link the external bank account. The Link Account screen with the list of linked external accounts appear. ORClick Back To Dashboard link to navigate to the retail dashboard.ORClick Ok to navigate to the retail dashboard.4.2 Aggregation Dashboard for Already Linked External AccountThe following Account Aggregation dashboard appears, if external bank accounts are already linked to the OBDX accounts of the retail user.How to reach here:Retail Dashboard > FuturaMax > View Dashboard > Aggregation DashboardAggregation DashboardDashboard OverviewMy Net WorthThis widget displays the total net balance available across all the current and savings, term deposits and loan accounts of the user.AccountsThis section lists down all the internal accounts that the customer holds with the bank as well as external accounts along with the account balance of each. The user can click to view all the accounts of particular account type.Each account displays the basic details such as the name of the bank in which the user holds the account, account product or offer name, the masked account number and account nickname, if defined, along with the net balance of the account.Recent ActivityThis widget displays the recent activity in the user’s Savings, Term Deposit and Loans accounts. It displays the date of transaction, a description of the transaction and the debit / credit amount. The user can select an account number of a particular account type, to view the recent account activity of that account.Link/ delink an accountThis link allows the retail user to link and delink the external accounts. Clicking this link will open the 'Link Account' page having the list of all the external banks available for account aggregation.Transfer NowThis link enables the retail user to initiate payments from internal to external accounts.Clicking this section takes the user to Transfer Money page.Offers and PromotionsAny offers and rewards as hosted by the bank or promotional messages of any bank offerings applicable to the user will be shown in this section of the dashboard.4.3 Linking the External Bank AccountsThis section allows the retail user to link the external accounts. The list of all the external banks is available for selection for account aggregation; the user can click the link and associate his external accounts.To link more external bank accounts for aggregation:1. In the Aggregation Dashboard screen, click the Link/ delink an account link. The LinkAccount screen appears.Link Account2. Click the Link link against the external bank icon/ name which you want to link for accountaggregation. The user is directed to the Log in page of the respective external bank.ORClick Back To Dashboard link to navigate to the retail dashboard.3. Repeat the steps 3 to 7 of Aggregation Page section.4.4 De-Linking the External Bank AccountThis option allows the retail user to de-link the already linked external accounts.To de-link the external bank accounts:1. In the Aggregation Dashboard screen, click the Link/ delink an account link. The LinkAccount screen appears.Link Account2. Click the Delink link against the external bank account which you want to de-link. The warningmessage to de-link the external bank account appears.De-Link Account3. Click Confirm to de-link the external bank account.4. The success message appears.Click Go To Dashboard link to navigate to the retail dashboard.4.5 Transfer Money to the External Bank AccountThe Transfer Money section enables the user to initiate payments towards the external accounts that are linked to the internal accounts.To transfer money to the external bank account:1. In the Aggregation Dashboard screen, click the Transfer Now link. The Transfer Moneyscreen appears.Transfer MoneyField DescriptionField Name DescriptionTransfer To The account number to which you want to initiate the fund transfer.This drop-down will list all internal and external bank current andsavings accounts linked for account aggregation.Transfer From Source account from which funds are to be transferred.This drop-down will list all internal current and savings accounts.Field Name DescriptionBalance On selecting a source account, the net balance of the accountappears below the Transfer From field.Currency The currency in which transaction is initiated. This is defaulted tothe destination account currency.Amount Amount to be transferred.View Limits Link to view the transaction limits applicable to the user.Note Narrative for the transaction.2. From the Transfer To account list, select the account to which transfer needs to be made.3. From the Transfer From account list, select the account from which transfer needs to bemade.4. In the Amount field, enter the transfer amount.ORClick the View Limits link to check the transfer limit.From the Channel list, select the appropriate channel to view its limits. The utilized amount and the available limit appears.View LimitsField DescriptionField Name DescriptionChannel Channel for which the user wants to view the limits.This will be defaulted to the user logged in channel.Field Name DescriptionAvailable LimitsAmount An amount range between the transactions can be initiated.Count Transaction initiation limits allocated to you by the bank for theparticular Transaction/ Transaction Group/ Channel Group /Transaction & Channel Group.5. Click Transfer to initiate the payment.ORClick Cancel to cancel the operation and navigate back to the dashboard.6. The Transfer Money - Review screen appears. Verify the details, and click Confirm.ORClick Cancel to cancel the operation and navigate back to the dashboard.ORClick Back to navigate back to the previous screen.7. The Verification screen appears if the transaction is configured for Two FactorAuthentication8. The success message appears, along with the reference number, host reference numberand transaction details.Click Go to Dashboard to navigate to the Dashboard.ORClick More Payment Options to access other payment options.ORClick Feedback to provide feedback on the transaction.FAQ1. Will all my account information get refreshed automatically?The account information of an internal account will be real time whereas the information of external accounts will be fetched from the respective banks on specific intervals set by the Bank.2. Can I categorize the transactions performed from my external accounts?No, as of now, Personal Finance Management module related functions (Spend and Budgets) are not enabled on account aggregation platform.3. What is the purpose of the Account Aggregation Dashboard?The Dashboard page provides an overview of all your internal and external accounts which are linked to your current application.4. Will I be able to link or delink specific external accounts fetched from the externalbank I have selected?You can choose to either link or delink all accounts fetched from the external bank account using which you have logged in. Specific account selection for linking/delinking is currently not supported.5. For transferring the money to my external account, which payment network will beused?The network selection will be derived automatically on best suitable domestic clearing network available for the transfer based on various parameters set by the Bank or defaulted by the Bank.Home。
MM--关于Material Management的自动抛帐
MM--关于Material Management的自动抛帐如果你要得到一个G/L Account的话. 是需要具体几个条件的.一是,你要知道是那个CLIENT (这个基本上是属于废话,是一定知道的)第二个条件:你可以用以下方法去记录. 你们集团,有两个公司,1000,2000.而在这两个公司中,公司1000下面有工厂1001,1002. 而1000是在美国,2000是在中国. 因此,这两家在会计上的分类帐是不同的. 因为这个公司肯定就会是一个KEY值,要通过这个KEY值来找到G/L Account.(此KEY就叫Chart of Account ,IDES中使用INT)然后呢，在1000下面不是有两个工厂吗，美国公司听说一般都比较BT，有可能在相同的公司下面，不同的工厂，都有一些不同的设定。
所以为了满足这种BT要求，SAP就让你自己选择，把PLANT也做为一个KEY值(这个PLANT对应的名字就是valuation grouping code—评估分组). 所以到这里就有三个KEY, clint + chart of account + plant.另外，针对发料，你们公司用GI TO Cost Center. 但是你GI 到工程部与GI 到采购部，这两个需要划分到不同的G/L Account ，比如说，GI TO 工程部叫设计方面的ACCOUNT，而采购，你可以划分到生产方面的ACCOUNT. 而为了区别这种需求，SAP就多了一个叫Account Grouping的玩意。
但这个玩意一般是针对GBB来说的所以到现在为此有四个KEY。
比如说，你发物料A到工程部。
这个消耗的科目可能是10001科目. 而你发料到采购或你们总经理，可能是管理科目。
就是消耗的类别对应的帐户因此，到现在为此有几个KEY值了。
还有一个就是valuation class.因为不同的物料可能有不同的分类科目，使用Material Type 来和Account Category Reference 连接（M-1）；使用Account Category Reference来和Valuation Class连接（1-N）；你只要记住这个条件：clint + company code + plant + material + account grouping = Clint + Chart of Account + Valuation Grouping Code + Valuation Class + Account Grouping (这只是最齐全的,当然你可以选择其中的某些组合,)除了这个外，还有一个，就是叫做Value String 码, 价值串. 就是看得人头疼的VBX，GBB，PRD之类的。
AccountDetermination
Configure Automatic Posting∙Expense/revenue from consumption of consignment material (A KO)This transaction is used in Inventory Management in the case of withdrawals from consignment stock or when consignment stock is transferred to own stock if the material is subject to standard price control and the consignment price differs from the standard price.∙Expenditure/income from transfer posting (AUM)This transaction is used for transfer postings from one material to another if the complete value of the iss uing material cannot be posted to the value of the receiving material. This applies both to materials with standard price control and to materials with moving average price control. Price differences can arise for materials with moving average price if sto ck levels are negative and the stock value becomes unrealistic as a result of the posting. Transaction AUM can be used irrespective of whether the transfer posting involves a transfer between plants. The expenditure/income is added to the receiving material.∙Provisions for subsequent (end-of-period rebate) settlement (BO1)If you use the "subsequent settlement" function with regard to conditions (e.g. for period-end volume-based rebates), provisions for accrued income are set up when goods receipts are recorded against purchase orders if this is defined for the condition type.∙Income from subsequent settlement (BO2)The rebate income generated in the course of "subsequent settlement" (end-of-period rebate settlement) is posted via this transaction.∙Income from subsequent settlement after actual settlement (BO3)If a goods receipt occurs after settlement accounting has been effected for a rebate arrangement, no further provisions for accrued rebate income can be managed by the "subsequent settlement" facility. No postings should be made to the account normally used for such provisions. As an alternative, you can use this transaction to post provisions for accrued rebate income to a separate account in cases such as the one described.∙Change in stock (BSV)Changes in stocks are posted in Inventory Management at the time goods receipts are recorded or subsequent adjustments made with regard to subcontract orders.If the account assigned here is defined as a cost element, you must specify a preliminary account assignment for the account in the table of automatic account assignment specification (Customizing for Controlling) in order to be able to post goods receipts against subcontract orders. In the standard system, cost center SC-1 is defined for this purpose.∙Stock posting (BSX)This transaction is used for all postings to stock accounts. Such postings are effected, for example:1.In inventory management in the case of goods receipts to own stock and goods issues from own stock2.In invoice verification, if price differences occur in connection with incoming invoices for materials valuated atmoving average price and there is adequate stock coverage3.In order settlement, if the order is assigned to a material with moving average price and the actual costs at the timeof settlement vary from the actual costs at the time of goods receiptBecause this transaction is dependent on the valuation class, it is possible to manage materials with different valuation classes in separate stock accounts.@1A@CautionTake care to ensure that:1. A stock account is not used for any transaction other than BSX2.Postings are not made to the account manually3.The account is not changed in the productive system before all stock has been booked out of itOtherwise differences would arise between the total stock value of the material master records and the balance on the stock account.∙Revaluation of "other" consumptions (COC)This transaction/event key is only relevant to Brazil. It is used if a revaluation report is used for company codes in Brazil.The revaluation report uses the actual prices determined by the material ledger/actual costing to:1.Revaluate costs on the basis of actual prices2.Post the price differences arising from "other" consumptions (e.g. consumption to cost center) to a co llectiveaccountThis transaction/event key is needed to post the price differences. The account specified here is posted with the price differences for "other" consumptions.No documentation currently available.∙Small differences, Materials Management (DIF)This transaction is used in Invoice Verification if you define a tolerance for minor differences and the balance of an invoice does not exceed the tolerance∙Purchase account(EIN), purchase offsetting account (EKG), freight purchase account (FRE)These transactions are used only ifPurchase Account Management is active in the company code.NoteDue to special legal requirements, this function was developed specially for certain countries (Belgium, Spain, France, Italy, Japan).Before you use this function, check whether you need to use it in your country.∙Freight clearing (FR1), provision for freight charges (FR2), customs duty clearing (FR3), provision for customs duty (FR4)These transactions are used to post delivery costs (incidental procurement costs) in the case of goods receipts against purchase orders and incoming invoices. Which transaction is used for which delivery costs depends on the condition types defined in the purchase order.You can also enter your own transactions for delivery costs in condition types.∙External service (FRL)The transaction is used for goods and invoice receipts in connection with subcontract orders.If the account assigned here is defined as a cost element, you must specify a preliminary account assignment for the account in the table of automatic account assignment specification (Customizing for Controlling) in order to be able to post goods receipts against subcontract orders. In the standard system, cost center SC-1 is defined for this purpose.∙External service, delivery costs (FRN)This transaction is used for delivery costs (incidental costs of procurement) in connection with subcontract orders.If the account assigned here is defined as a cost element, you must specify a preliminary account assignment for the account in the table of automatic account assignment specification (Customizing for Controlling) in order to be able to post goods receipts against subcontract orders. In the standard system, cost center SC-1 is defined for this purpose.∙Offsetting entry for stock posting (GBB)Offsetting entries for stock postings are used in Inventory Management. They are dependent on the account grouping to which each movement type is assigned. The following account groupings are defined in the standard system:1.AUA: for order settlement2.AUF: for goods receipts for orders (without account assignment) and for order settlement if AUA is not maintained3.AUI: Subsequent adjustment of actual price from cost center directly to material (with account assignment)4.BSA: for initial entry of stock balances5.INV: for expenditure/income from inventory differences6.VA X: for goods issues for sales orders without account assignment object (the account is not a cost element)7.VA Y: for goods issues for sales orders with account assignment object (account is a cost element)8.VBO: for consumption from stock of material provided to vendor9.VBR: for internal goods issues (for example, for cost center)10.VKA: for sales order account assignment (for example, for individual purchase order)11.VKP: for project account assignment (for example, for individual PO)12.VNG: for scrapping/destruction13.VQP: for sample withdrawals without account assignment14.VQY: for sample withdrawals with account assignment15.ZOB: for goods receipts without purchase orders (mvt type 501)16.ZOF: for goods receipts without production orders (mvt types 521 and 531)You can also define your own account groupings. If you intend to post goods issues for cost centers (mvt type 201) and goods issues for orders (mvt type 261) to separate consumption accounts, you can assign the account grouping ZZZ to movement type 201 and account grouping YYY to movement type 261.@1A@CautionIf you use goods receipts without a purchase order in your system (movement type 501), you have to check to which accounts the account groupings are assigned ZOBIf you expect invoices for the goods receipts, and these invoices can only be posted in Accounting, you can enter a clearing account (similar to a GR/IR clearing account though without open item management), which is cleared in Accounting when you post the vendor invoice.Note that the goods movement is valuated with the valuation price of the material if no external amount has been entered.As no account assignment has been entered in the standard system, the assigned account is not defined as a cost element. If you assign a cost element, you have to enter an account assignment via the field selection or maintain an automatic account assignment for the cost element.∙Purchase order with account assignment (KBS)You cannot assign this transaction/event key to an account. It means that the account assignment is adopted from the purchase order and is used for the purpose of determining the posting keys for the goods receipt.∙Exchange rate differences in the case of open items (KDM)Exchange rate differences in the case of open items arise when an invoice relating to a purchase order is posted with a different exchange rate to that of the goods receipt and the material cannot be debited or credited due to standard price control or stock undercoverage/shortage.∙Differences due to exchange rate rounding, Materials Management (KDR)An exchange rate rounding difference can arise in the case of an invoice made out in a foreign currency. If a difference arises when the posting lines are translated into local currency (as a result of rounding), the system automatically generates a posting line for this rounding difference.KDV - No documentation currently available.∙Consignment liabilities (KON)Consignment liabilities arise in the case of withdrawals from consignment stock or from a pipeline or when consignment stock is transferred to own stock.Depending on the settings for the posting rules for the transaction/event key KON, it is possible to work with or without account modification. If you work with account modification, the following modifications are available in the standard system:1.None for consignment liabilities2.PIP for pipeline liabilities3.∙Offsetting entry for price differences in cost object hierarchies (KTR)The contra entry for price difference postings (transaction PRK) arising through settlement via material account determination is carried out with transaction KTR.LKW - No documentation currently available.∙Price differences (PRD)Price differences arise for materials valuated at standard price in the case of all movements and invoices with a value that differs from the standard price. Examples: goods receipts against purchase orders (if the PO price differs from the standard pricedardpreis), goods issues in respect of which an external amount is entered, invoices (if the invoice price differs from the PO price and the standard price).Price differences can also arise in the case of materials with moving average price if there is not enough stock to cover the invoiced quantity. In the case of goods movements in the negative range, the moving average price is not changed. Instead, any price differences arising are posted to a price difference account.Depending on the settings for the posting rules for transaction/event key PRD, it is possible to work with or without account modification. If you use account modification, the following modifications are available in the standard system:1.None for goods and invoice receipts against purchase orders2.PRF for goods receipts against production orders and order settlement3.PRA for goods issues and other movements4.PRU for transfer postings (price differences in the case of external amounts)PRK - No documentation currently available.PRP - No documentation currently available.PRQ - No documentation currently available.PRV - No documentation currently available.PRY - No documentation currently available.RAP - No documentation currently available.RKA - No documentation currently available.∙Provision for delivery costs (RUE)Provisions are created for accrued delivery costs if a condition type for provisions is entered in the purchase order. They must be cleared manually at the time of invoice verification.∙Taxes in case of transfer posting GI/GR (TXO)This transaction/event key is only relevant to Brazil (nota fiscal).∙Revenue/expense from revaluation (UMB)This transaction/event key is used both in Inventory Management and in Invoice Verification if the standard price of a material has been changed and a movement or an invoice is posted to the previous period (at the previous price).∙Unplanned delivery costs (UPF)Unplanned delivery costs are delivery costs (incidental procurement costs) that were not planned in a purchase order (e.g. freight, customs duty). In the SAP posting transaction in Logistics Invoice Verification, instead of distributing these unplanned delivery costs among all invoice items as hitherto, you have the option of posting them to a special account. A separate tax code can be used for this account.∙Input tax, Purchasing (VST)Transaction/event key for tax account determination within the "subsequent settlement" facility for debit-side settlement types. The key is needed in the settlement schema for tax conditions.∙Goods issue, revaluation (inflation) (W GI)This transaction/event key is used if already-posted goods issues have to be revaluated following the determination of a new market price within the framework of inflation handling.∙Goods receipt, revaluation (inflation) (W GR)This transaction/event key is used if already-effected transfer postings have to be revaluated following the determination of a new market price within the framework of inflation handling. This transaction is used for the receiving plant, whereas transaction WGI (goods receipt, revaluation (inflation)) is used for the plant at which the goods are issued.∙GR/IR clearing (WRX)Postings to the GR/IR clearing account occur in the case of goods and invoice receipts against purchase orders. For more on the GR/IR clearing account, refer to the SAP Library (documentation MM Material Valuation).CautionYou must set the Balances in local currency only indicator for the GR/IR clearing account to enable the open items to be cleared. For more on this topic, see the field documentation.WRY - No documentation currently available.。
SAPPOD在途库存SIT
SAPPOD在途库存SITCustomer Delivery – Stock in Transit (EHP5 – LOG_MM_SIT functionality)IntroductionEnhancement package 5 for Procurement business function “LOG_MM_SIT”allow to control goods movements both for sales to external customers and for stock transfer processes between plants belonging to the same or different company codes within the same company. Using valuated stock in transit and new movement types, we can specify the time of the transfer of title precisely. Throughout the process, material quantities and material values are recorded transparently and can be displayed in the stock overview, the purchase order history, and the individual stock accounts. The functions are also available for the corresponding intra-company-code and cross-company-code return stock transfers.This document covers the customer delivery with transfer of title at customer location. The customer deliveries with valuated stock in transit, is used to pin point the exact time of the transfer of title. The transfer of title depends on the delivery type. The system determines this based on the sales document type. The system finds the item categories and thereby the corresponding schedule line categories, using Customizing for item category determination in the delivery. The process is controlled by the movement types that are assigned to the respective schedule line categories.Client RequirementThe requirement for our project was to recognize the COGS & Sales revenue at the same time based on the Incoterms.Incoterms were divided into two categories as ‘Immediate Risk transfer’& ‘Delayed risk transfer’. ICC Incoterms like EXW & FCA were classified as immediate risk transfer as the risk transfer lies with ‘Buyer’ once the Goods are loaded onto carrier from plant. The other incoterms like FOB, CPT, CIF, etc.. were classified are Incoterms with Delayed Risk Transfer.Based on the Delayed Risk Transfer Incoterms, the item category in the sales order would get determined. This was one of the key developments of the project. Based on the item category the posting to COGS / SiT account would happen at the time of PGI.The Requested delivery date would be maintained by the Customer Service Representative while processing the Sales Order. Based on theRDD & route information in the sales order, the PoD is carried out through a program scheduled automatically.Features of Business Function LOG_MM_SITBusiness Function LOG_MM_SIT covers below business processes. In the following processes, valuated stock in transit specifies the exact time of the transfer of title.Intra Company Code Stock Transfer: Transfer of title at goods issue / goods receipt / during transit.Cross Company Code Stock Transfer: Transfer of title at goods issue / goods receipt / during transit.Delivery with transfer of title at the customer location.In a cross-company-code or intra-company-code stock transfer, valuated stock in transit allows you to retain the quantity and value of a material that has already left the issuing plant but has not yet reached the receiving plant. The functions are also available for the corresponding intra-company-code and cross-company-code return stock transfers. In addition, in sales processes to external customers, you can post the quantity and value of a material to issuing valuated stock in transit initially and then remove it when proof of delivery arrives.Pre-RequisitesA. SD Customizing requirments:i. Defining new Sales Order TypeIMG Menu path:IMG –> Sales and Distribution –> Sales –> Sales Documents –> Sales Document Header –> Define Sales Document TypesCreate the new sales document type Delivery from Issuing Valuated Stock in Transit (ORNC) as a copy of the sales document type Standard Order (TA/OR).ii. Defining new Delivery TypeIMG Menu path:IMG–> Logistics Execution–> Shipping –> Deliveries–> Define Delivery TypesCreate New Delivery Type (NCCU –Delivery from Issuing Valuated Stock in Transit) for the process Outbound Delivery with Transfer of Title at Customer Location.Note: Creating a new order type/delivery types are optional. You can use the existing order types & assign the item category for this functionality to work.iii. Assigning the New Delivery Type to New Sales Order Type IMG Menu path:IMG –> Sales and Distribution –> Sales –> Sales Documents –> Sales Document Header –> Define Sales Document TypesIn the Shipping section of the detail view, assign the appropriate delivery type, NCCU to the sales document type Outbound Delivery from Issuing Valuated Stock in Transit (ORNC).iv. Defining new Item CategoriesIMG Menu path: IMG –> Sales and Distribution –> Sales –> Sales Documents –> Sales Document item –> Define Item CategoriesFor this solution, the item category is important configuration. Item category is assigned to schedule line category which has movement type. We can define new item categories or use the existing item categories as per the client’s requirement. But it has to be ensured that proper schedule line category is determined.Ensure that the new item category Delivery from Issuing Valuated Stock in Transit (NCCU) has been created as a copy of the item category Standard Item (TAN).v. Defining Item Categories in DeliveriesIMG Menu path:IMG –> Logistics Execution –> Shipping –> Deliveries –> Define Item Category Determination in Deliveries When the item category is copied from reference & if made relevant for copy control i.e., “Is this entry also relevant for copying control?”– If yes, then the delivery item category will be created, else define delivery item category manually.Ensure that for all entries with delivery type Outbound Delivery (LF), a copy has been created and altered as follows: Delivery type LF has been changed for each entry to delivery type Delivery from Issuing Valuated Stock in Transit (NCCU).Item category Standard Item (TAN) has been changed for each entry to item category Delivery from Issuing Valuated SiT (NCCU).vi. Defining Schedule Line categoriesIMG Menu path: IMG –> Sales and Distribution –> Sales –> Sales Documents –> Sales Document item –> Define Item CategoriesOne of the important configurations of this solution is defining the Schedule line category. When you define the schedule line category, you see the changes in the screen with addition of fields MvT Iss. Val. SiT & Spec. Iss. Val. SiT. Ensure that for the process Outbound Delivery from Issuing Valuated Stock in Transit the new schedule line category NU has been created as a copy of schedule line category Material Requirements Planning (CP), detailed data:Movement type = 687 (Goods Delivery to Issuing Valuated Stock in Transit)Movement Type for Issuing Valuated Stock in Transit = 601 (Goods Issue for Delivery)Specification for Issuing Valuated Stock in Transit = 3 (Sales-Order-Related Goods Issue from Issuing Valuated Stock in Transit).vii. Assigning New Schedule Line Categories to the New Item CategoryIMG Menu path: IMG –> Sales and Distribution –> Sales –> Sales Documents–> Schedule Lines–> Define Schedule Line CategoriesEnsure that a new entry has been created as a copy of the entry with item category Standard Item (TAN) and schedule line category Material Requirements Planning (CP) with the following changes:Item category TAN has been changed to item category Delivery from Issuing Valuated Stock in Transit (NCCU).Schedule line category CP has been changed to schedule line category Delivery from Issuing Valuated Stock in Transit (NU).viii. Assigning New Item Categories to the Sales Document typeIMG Menu path: IMG –> Sales and Distribution –> Sales –> Sales Documents –> Sales Document item –> Assign Item CategoriesNormally when the Sales Order type OR is copied & item category is copied from TAN all the related settings are copied & the assignment will take place. In case, if the item category is created newly without any reference, then maintain the assignment to the Order Type.ix. Assign PoD relevance to the Delivery Item CategoryIMG Menu path: IMG –> Logistics Execution –> Shipping –> Deliveries –> Proof of Delivery –> Set POD-Relevance Depending on Delivery Item CategoryMaintain the POD relevance for the delivery item categories which are created.B. MM & FI Customizing requirments:i. Create G/L accountThe necessary G/L accounts has to be created by FI team for posting of the Stock in Transit Account.ii. Define Valuation ClassIMG Menu path: IMG –>Materials Management –>Valuation and Account assignment –> Account Determination –> Account determination without wizard –>Define Valuation classes The valuation class is a group of materials with the same account determination. If a transaction is to be posted to different accounts depending on the valuation class. The valuation classes allowed depend on the material type. Several valuation classes are generally allowed for one material type. A valuation class can also be allowed for several material types. The link between the valuation classes and the material types is set up via the account category reference.iii. Automatic Postings – BSX & GBBIMG Menu path: IMG–>Materials Management–>Valuation and Account assignment –> Account Determination–>Account determination without wizard–>Configure Automatic PostingsThese settings are required for automatic posting of the Stock in Transit account & the Cost of Goods Sold at the time of PGI & POD respectively.C. Master Data requirments:i. Customer MasterThe Customer Master Data has to have the PoD relevance for this solution. This can be maintained by using Transaction Code XD02 / VD02. Go to the Sales Area Data,under the shipping tab, you find the Relevant for PoD checkbox as shown below. Check the box, to make the customer relevant for PoD.ii. Material MasterBased on the requirement of the client to identify the stocks & for their reporting purposes, the valuation class can be maintained against the VC:Sales Order Stk field as shown below. The maintenance of this Valuation Class is to account for separate G/L when the Goods issue is done & the stock is moved to Stockin Transit.Process DemoWe will create the sales order and delivery to check the process flow. The following values are used for this:Sales Area: 1000 / 10 /00Material: P-100; Plant: 1000Order Type: ORNCCreate the Sales order & save the order.Before proceeding further, we shall note down the stock of the material considered in MMBE & MB5SIT.Detials of MB5SIT before DeliveryNow, create the delivery (VL01N).Notice that the Post Goods Issue Icon is greyed out in create mode as compared to our standard process. Do the picking / WH TO & save the delivery.Now, go to VL02N & do the Post Goods Issue (PGI)Check the document flow once the PGI is done.Check the posting, the finished goods inventory has beencredited & Stock in Transit G/L has been debited.Now, we will have a look at the stock level MMBE & report MB5SITYou will see the qty under Iss. SiT column in the MB5SIT report, against the delivery.。
code of ethics for professional accountants 中文
code of ethics for professional accountants 中文全文共四篇示例，供读者参考第一篇示例：【专业会计师的职业道德守则】作为专业会计师，我们必须遵守以下几个基本原则：1. 诚实和诚信：我们必须保持真实、诚实和透明的态度，不得故意误导他人或隐瞒关键信息。
我们应当保持真实性和透明度，确保我们的财务报告和相关信息准确无误。
2. 尊重和合作：我们应当尊重他人的权利和观点，促进与客户、同事和其他相关方的合作与沟通。
我们不得歧视或虐待任何人，应当遵守公平竞争的原则。
3. 专业素养：我们必须具备专业知识和技能，持续学习和提升自己。
我们应当遵守相关职业准则和法规，保持专业独立性和客观性，不受任何利益影响。
4. 保密和保护：我们应当保护客户和相关方的信息，确保其保密性和安全性。
我们不得泄露客户信息，不得利用信息获取不当利益，应当维护职业道德和职业操守。
第二篇示例：《专业会计师职业道德准则》是国际会计师联合会（IFAC）颁布的一份准则，旨在规范会计从业者的职业操守和行为准则。
这一准则涵盖了会计从业者应该遵守的道德要求和职业行为标准，以确保他们在履行工作职责时能够遵守规范和标准，维护会计专业的声誉和尊严。
会计从业者应当遵循诚实和诚信的原则。
他们应该遵守诚实、诚信和正直的原则，并且避免任何可能导致利益冲突或潜在错误的行为。
他们应该将客户和公众利益置于首位，保持客观、公正和诚实的态度。
会计从业者应当保持职业独立。
他们应该独立于他人的影响和干预，保持独立的判断和决策能力。
他们不应该接受那些可能影响其独立性和客观性的礼物或回扣，并且应该避免与客户或他人之间存在任何可能引起独立性问题的关系。
会计从业者应当遵守保密的原则。
他们应该尊重客户和他人的隐私和商业机密，保护私人信息和潜在敏感信息的安全，并且不得泄漏任何未经授权的信息。
会计从业者应当遵守专业行为的标准。
他们应该持续提升自身的专业知识和技能，遵守IFAC所制定的会计准则和标准，确保工作的质量和准确性。