关于资产的入库GR和收票IR

Goods Receipt and Invoice Receipt with Reference to Asset 

关于资产的入库GR和收票IR

 

 FI-AA翻译 By EN78

Purpose目的

You can post the goods receipt and the invoice receipt for an ordered asset with reference to the purchase order.

通过参照采购订单，可以对定购的资产的入库GR和收票IR进行记账（post）。

 

Acquisition Posted in Purchasing在采购模块被记帐的取得

Process Flow业务流程

There are several ways of posting this type of business transaction:

对这种类型的商业交易进行记账，有如下几种方法。

·        Valuated goods receipt, before the invoice receipt

评价入库，在收票之前

The system capitalizes the asset, creates line items, and updates the value fields of the asset. When you post the invoice, if there are differences between the amount posted and the amount of the invoice, the system automatically corrects the APC amount on the asset. The differences are categorized as follows:

※     APC-Acquisition and Production Costs

（入库时）系统进行资本化资产，创建明细，以及更新资产的值项目的操作。在对售票进行记账的时候，如果记账金额和发票金额不一样的时候，系统自动更正资产的取得成本。差异被分类如下。

¡        Acquisition or credit memo取得或者借项通知单

¡        Current-year acquisition当期取得

¡        Prior-year acquisition (for processes that span several years)

                    前期取得（用于跨复数年度的处理）

·        Non-valuated goods receipt, before the invoice receipt

非评价入库，在收票之前

In this case, the system does not create line items and update values until the invoice is received. The system also carries out capitalization at the time of the invoice receipt. The system, however, uses the date of the goods receipt as the capitalization date.

在这种情况，在收票之前系统不创建明细，以及更新的值项目的操作。资本化是在发票取得的时候执行。但是，系统采用入库日期作为资本化日期。

·        Invoice receipt before the valuated goods receipt

在评价入库之前收票

In this case, the goods receipt only, and not the invoice receipt, triggers the update of the values on the fixed asset. If the invoice amount differs from the price on the order, the difference is posted to the asset by the goods receipt.

在这种情况，不是收票，只有入库才可以触发固定资产价值的更新。如果发票价格不用于生产订单价格的时候，差异通过入库被记帐。

·        Invoice receipt before the non-valuated goods receipt

在非评价入库之前收票

The system capitalizes the asset, creates line items, and updates the value fields.

系统资本化资产，创建明细，并且更新值项目。

Setting Valuated or Non-Valuated Goods Receipt

设置评价入库和非评价入库。

（设置细节略）

You determine whether the goods receipt is valuated or non-valuated by means of the account assignment category (A = asset). In Customizing for Materials Management, choose Purchasing ® Account Assignment ® Maintain Account Assignment Categories. You can also maintain the control indicator in the detail screen of the purchase order item.

It makes sense to post the goods receipt valuated, since the date of the goods receipt usually determines the moment the asset belongs to the fixed assets of the enterprise.

Accounts科目

When you post a valuated goods receipt, the system posts a debit to the asset and a credit to the 'Goods receipt/invoice receipt' clearing account.

评价入库记账时，系统借方记[评价入库/收票]清账科目。（设置细节略）

 You have to enter this clearing account in Customizing. In Customizing for Materials Management, choose Valuation and Account Assignment ® Account Determination ® Account Determination Without Wizard ® Configure Automatic Postings. This account is cleared when the invoice receipt is posted.

When you post an non-valuated goods receipt, the system makes an integrated posting at invoice receipt (debit to asset and credit to vendor). The system does not create any accounting document at the time of the goods receipt in this case, only an MM document.

非评价入库记账时，在收票时系统进行集成记账（Dr资产，Cr供应商）。在这种场合，入库的时候系统不创建任何会计凭证，只创建MM凭证。

Cash Discount现金折扣

During the payment run, differences may arise between the amount paid and the capitalization amount, because too little or too much cash discount was deducted. In this case, you follow the same procedure as for an integrated acquisition posting, and make adjustments to APC using collective processing in General Ledger Accounting.

支付处理中，因为现金折扣被太多或者太少的扣除，支付额和资本化价格之间可能会产生差异。这种场合，执行和整合取得记账一样的操作，并且使用总帐批处理来调整取得成本APC。

 On the SAP Easy Access screen, choose Accounting ® Financial Accounting ® General Ledger ® Periodic Processing ® Closing ® Reclassify ® Profit and Loss Adjustment.

会计-财务会计-总帐-决算-再分类-损益调整。

Procedures操作顺序

Posting a Goods Receipt入库记账

Posting an Invoice Receipt收票记账

 

 

注释：下列观点来自http://www.itpub.net/401665.html

credit memo 贷项凭证
debit memo 借方凭证

标准sap term
创建sales order的时候有credie/debit memo request
一般是用来处理回扣，回款等问题

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这两个东西是财务冲应收帐款的原始凭证；在SAP系统中这两个可以叫凭证；但是按中方的叫法就是借項和貸項通知單；

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在FICO中，
对于应收账款，给客户开发票，如果发票金额有误（多开发票），可以使用贷项凭证部分冲销，减少应收账款；
对于应付账款，录入供应商发票，如果发票金额有误（多开发票），可以使用借项凭证部分冲销，减少应付账款；
以上两种情况如果少开发票，则有两种处理方法：
1、冲销发票，重新开发票；
2、根据差额开发票。

这个概念和冲销的概念比较相似，冲销是全部冲销整个凭证，借项凭证和贷项凭证式对凭证部分冲销，更正凭证金额。

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