Structuring Fixed Assets 固定资产的构成 FI-AA 翻译

Structuring Fixed Assets 固定资产的构成

Use使用

It is possible to structure fixed assets at several different levels in the system:

在系统中固定资产可以在几个层次上构成。

・        Balance Sheet Level资产负债表层次

・        Classification Level分类层次

・        Asset-Related Level资产关联层次

Structuring of Fixed Assets资产的构成

Features特性

Balance Sheet Level资产负债表层次

For structuring according to balance sheet criteria, the Financial Accounting (FI) component offers a three-level hierarchy:

为了根据资产负债表基准进行构成，财务会计模块（FI）提供了3个层次的阶层。

・        Balance sheet version资产负债表版本

・        Balance sheet item资产负债表科目

・        General Ledger account总账科目

Classification Level分类层次

At this level, fixed assets can be structured using asset classes in the Asset Accounting component. You use asset classes to structure assets according to legal requirements or the demands of accounting. Every asset belongs to an asset class. You use the account determination in the asset class to assign each asset to an item in the balance sheet (refer to Account Determination). For more information, see Functions of the Asset Class.

在这个层次上，固定资产可以通过使用资产管理模块的资产分类被构成。根据法律要件和会计管理需要，使用资产分类来构成资产。每件资产资产隶属于一个特定的资产分类。使用资产分类的科目设定来把每一件资产分配给特定的资产负债表科目。

Asset-Related Level资产关联层次

At the asset-related level, a four-level hierarchy has been set up in the Asset Accounting component (refer to Basic Functions of Asset Maintenance ):

在资产关联层次，资产会计模块设置了一个4层次的阶层（参照资产维护基础功能）：

・        The group asset makes it possible to group a number of assets together for the purpose of uniform evaluation and depreciation. Group assets are assigned to asset classes, just like other assets. The asset class of the group asset is not related to the asset classes of the assets that belong to it.

Group assets are used primarily in the USA to meet certain tax requirements.

为了达到统一评价和折旧的目的，组资产使多件资产放到一组中管理变为可能。和其他资产一样，组资产被分配给资产分类。组资产的资产分类与资产固有资产分类无关。

为了迎合特定的税金相关要件，组资产主要用于美国。

・        The asset main number represents an asset that is to be evaluated independently. The asset is viewed as a single unit for evaluation. It contains information for the valuation of the asset, as well as organizational information.

      资产编号代表一个被独立评价的资产。这个资产被视为一个评价单位。资产中包含评价资产的信息，也包括组织信息。

・        Below the asset main number, the asset can be further divided into its component parts by the use of asset sub-numbers. You can use sub-numbers to depreciate subsequent acquisitions to an asset separately from the original asset.

      在资产编号下面，通过使用辅助资产编号，资产可以被分割成几个组成部分。区别于主资产，你可以使用辅助资产编号单独对后续取得的资产进行折旧。

・        The lowest level consists of the transaction data per depreciation area (such as acquisitions or retirements) that belong to the asset master record (line items).

      最下层是隶属于资产主记录（明细）的，每个折旧域的交易数据（比如取得和报废）。

Please note that this four-tiered hierarchy is not mandatory. You can represent a simple fixed asset just using an asset main number (asset master record).

这四个阶层不是强制的。你可以仅仅使用特定的资产编号（资产主数据）来表现简单固定资产。