Acquisitions 取得 FI-AA 翻译 by E7

Purpose目的

The primary business process in asset accounting is the purchase of assets and/or the capitalization of in-house produced goods or services. The Asset Accounting component supports various methods of handling this business process.

资产会计的主要业务流程是资产的购买以及内部生产的产品和服务的资本化。资产会计模块提供了不同的方法去处理这个过程。

Assets under Construction在建工程

Assets under construction are acquisitions to fixed assets that are not permitted to be capitalized and depreciated immediately. The options below apply to direct capitalization:

在建工程是不允许被立即资本化和折旧的固定资产的取得。但下列选项适用于直接资本化。

• Collect the costs using an investment measure (an order or a work breakdown structure element with an asset under construction linked to it). For more information, see the documentation for the Investment Management (IM) component.
• 使用设备投资案件进行成本回收（生产订单或者相关联的在建工程的WBS要素）。详细信息请参阅设备预算管理的文档。

• Collect the costs on an independent asset under construction in the Asset Accounting (FI-AA) component. For more information, see Settlement of an Asset under Construction
• 在资产会计模块，回收了个别独立的在建工程的成本。详细参见在建工程的支付

 

Direct Capitalization直接资本化

Direct capitalization refers to asset acquisitions that do not have an asset under construction phase. Instead, they are capitalized and begin depreciation immediately. The options below apply to direct capitalization:

直接资本化是指非建工程阶段的资产取得。与在建工程相反，他们被即时资本化和折旧。下列选项适用于直接资本化。

• Direct account assignment to the final asset and possible statistical updating to an order or work breakdown structure (WBS) element. For more information, see
• 最终资产的直接科目分配，以及生产订单或WBS要素的可能的统计更新详细。详细如下。

• External Asset Acquisitions
• 外部资产取得
• Processing Asset Acquisitions in Purchasing (FI-AA/MM)
• 采购管理（FI-AA/MM）的资产取得处理
• Goods Receipt and Invoice Receipt with Reference to Asset
• 资产参照的GR或者IR（入库或者发票取得）

• Account assignment to an order or WBS element (with allocation cost element) and settlement to the final asset (refer to Acquisition from Internal Activity)
• 生产订单或者WBS要素的科目分配以及最终资产的支付（参见内部活动的取得）

• Account assignment to a clearing account, and transfer from this account to the final asset. (When you use this method, statistical updating to an order or WBS element is possible only after the transfer to the completed asset. See below for more information.)
• 清算科目的科目分配，以及向最终资产的转账。（使用这种方法，生产订单或者WBS要素统计更新只能在完了资产的转账之后。详细如下）

Budget Monitoring Using Statistical Orders or WBS Elements

统计订单和WBS要素的预算监视

For Controlling purposes, it is often necessary to monitor spending on assets for the budget. Therefore, the system offers the option of automatic statistical updating to an order or WBS element. For more information, see Budget Monitoring Using Statistical Orders or WBS Elements.

出于管理会计的目的，经常有必要监视关于预算的资产的支出。因此，系统提供了自动更新生产订单或者WBS要素的喧响。详细信息，参见统计订单或者WBS要素的预算监视。