Posting In Oracle General Ledger_SPD

英语会计知识点总结

英语会计知识点总结IntroductionAccounting is a systematic process of recording, analyzing, and interpreting financial information of a business. It is an essential tool for business managers to make decisions, monitor performance, and report to stakeholders. This summary aims to highlight key accounting concepts, principles, and practices that are crucial for understanding and applying accounting knowledge.Accounting PrinciplesThere are generally accepted accounting principles (GAAP) that guide the preparation of financial statements and reports. These principles ensure consistency, comparability, and transparency in financial reporting. The basic accounting principles include:1. Going Concern Assumption: The assumption that a business will continue to operate in the foreseeable future.2. Accrual Basis: Recording revenues and expenses when they are earned or incurred, regardless of when cash is received or paid.3. Consistency: Using the same accounting methods and procedures from one period to another for comparability.4. Materiality: Reporting financial information that is significant and relevant to users.5. Cost Principle: Recording assets at their historical cost, not their current market value.6. Dual Aspect Principle: Every transaction has two aspects – a debit and a credit, which must be recorded in the accounting system.Financial StatementsFinancial statements are the end products of the accounting process. They provide a summary of the financial performance and position of a business. The main financial statements include:1. Income Statement: A report of revenues, expenses, and net income or loss for a specific period.2. Balance Sheet: A snapshot of the assets, liabilities, and equity of a business at a specific point in time.3. Cash Flow Statement: A report of cash inflows and outflows from operating, investing, and financing activities.4. Statement of Changes in Equity: A summary of changes in equity capital, including share capital, retained earnings, and other reserves.Accounting CycleThe accounting cycle is a series of steps that are performed to process financial transactions and produce financial statements. The steps in the accounting cycle include:1. Analyzing Transactions: Identifying and analyzing the financial effects of business transactions.2. Journalizing: Recording transactions in a chronological order in the general journal.3. Posting to Ledger: Transferring journal entries to individual accounts in the general ledger.4. Adjusting Entries: Making adjusting entries at the end of the accounting period to reflect accruals, deferrals, and estimates.5. Trial Balance: Preparing a trial balance to ensure that total debits equal total credits in the general ledger.6. Financial Statements: Preparing income statement, balance sheet, and other financial reports based on the trial balance.7. Closing Entries: Recording closing entries to transfer revenue and expense account balances to the income summary account.8. Post-Closing Trial Balance: Preparing a post-closing trial balance to ensure that temporary accounts have been closed and permanent accounts have the correct balances. Inventory Valuation MethodsInventory valuation is important for determining the cost of goods sold and the value of ending inventory. There are several inventory valuation methods, including:1. First-In, First-Out (FIFO): Assuming that the oldest units are sold first and the newest units remain in ending inventory.2. Last-In, First-Out (LIFO): Assuming that the newest units are sold first and the oldest units remain in ending inventory.3. Weighted Average Cost: Calculating the average cost per unit based on the total cost of goods available for sale.4. Specific Identification: Identifying the actual cost of each specific unit in the inventory. Depreciation MethodsDepreciation is the process of allocating the cost of a tangible asset over its useful life. Common depreciation methods include:1. Straight-Line Method: Allocating an equal amount of depreciation expense each accounting period.2. Declining Balance Method: Allocating a higher depreciation expense in the early years of an asset’s life.3. Units of Production Method: Allocating depreciation expense based on the actual usage or production of the asset.Revenue RecognitionRevenue recognition is the process of recording revenue when it is earned and realizable. The key principles of revenue recognition include:1. Recognition Criteria: Revenue should be recognized when it is earned, measurable, and collectible.2. Performance Obligation: Revenue should be allocated to each distinct performance obligation in a contract.3. Time of Transfer: Revenue should be recognized at the time of transfer of goods or services to the customer.4. Principal versus Agent: Revenue should be recognized based on whether the entity is a principal or an agent in a transaction.Financial AnalysisFinancial analysis involves using financial information to assess the performance and financial position of a business. Common financial analysis techniques include:1. Ratio Analysis: Calculating and interpreting financial ratios to evaluate liquidity, profitability, solvency, and efficiency.2. Trend Analysis: Analyzing the trend of key financial indicators over multiple periods to identify patterns and changes.3. Vertical Analysis: Comparing each line item on the financial statements to a common base, such as total revenue or total assets.4. Horizontal Analysis: Comparing financial data from different periods to identify changes and trends.ConclusionAccounting knowledge is fundamental for business managers, investors, creditors, and other stakeholders to understand and evaluate the financial health of a business. This summary provides an overview of key accounting concepts, principles, and practices that are essential for effective financial management and decision-making. By understanding and applying these accounting principles, individuals can make informed financial decisions and contribute to the success of their business endeavors.。

SAP系统中英文对照表

SAP Easy Access SAP轻松访问：Menu 菜单Edit 编辑Favorites 收藏夹Extras 细节System 系统Help 帮助Office 办公室Cross-Application Components 交叉应用组件Organization 组织Collaboration Projects 协作项目Logistics 后勤Accounting 会计核算Human Resources 人力资源Information Systems 信息系统Tools 工具1.Accounting 会计核算Financial Accounting 财务会计General Ledger 总分类账Posting 过账FB50-Enter G/L Account Document 输入总账科目凭证FB51L-Enter G./L Account Document for Ledger Group 输入分类账组的总账凭证F-02-General Posting 一般过账FB01L-Enter General Posting for Ledger Group 输入分类账组的常规过账FV50-Edit or Park G/L Document 编辑或预制总账凭证F-65-General Document Parking 一般凭证预制F-04-Posting with Clearing 过账并清帐F-06-Incoming Payments 收款F-07-Outgoing Payments 对外支付FBCJ-Cash Journal Posting 现金日记账过账F-05-Valuate Foreign Currency 外币评估Reference Documents 参考凭证Document 凭证Account 账户Master Records 主记录Statistical Key Figures 统计关键指标Periodic Processing 期间处理Corrections 更正Reporting 报表Information System 信息系统Environment 环境Accounts Receivable 应收款Accounts Payable 应付账款Contract Accounts Receivable and PayableBanks 银行Fixed Assets 固定资产Special Purpose Ledger 特殊功能分类账Additional Functions 附加功能Lease Accounting 租赁会计核算Travel Management 差旅管理Financial Supply Chain Management 财务供应链管理Controlling 控制Enterprise Controlling 企业控制Strategic Enterprise Management 战略企业管理Investment Management 投资管理Project System 项目系统Incentive and Commission Management 激励和佣金管理Real Estate Management 房地产管理Flexible Real Estate Management 灵活不动产管理Joint Venture Accounting 合资企业会计核算Production Sharing Accounting 产品分享制会计核算Regulatory Reporting for the Utilities Industry 公用事业的调查报告Public Sector Management 公共部门管理Bank Applications 银行管理2. Logistics 后勤Materials Management 物料管理Purchasing 采购Purchase Order 采购订单Purchase Requisition 采购申请Outline Agreement 架构协议RFQ/Quotation 询价、报价Master Data 主数据Environment 环境Inventory Management 库存管理Goods Movement 货物移动Material Document 物料凭证Reservation 预留Periodic Processing 期间处理Environment 环境Excise Duty 货物税Logistics Invoice Verification 后勤发票校验Physical Inventory 库存盘点Valuation 评估Material Requirements Planning (MRP) 物料需求计划Service Entry Sheet 服务条目标Service Master 服务主数据Foreign Trade/Customs 外贸/关税Material Master 物料主数据Product Catalog产品目录Sales and Distribution 销售和分销Master Data 主数据Sales Support 销售支持Pendulum List Indirect Sales 钟摆清单间接销售Sales 销售Shipping and Transportation 装运和运输Billing 出具发票Empties Management 空管理Credit Management 信用管理Foreign Trade/Customs 外贸/关税Sales Information System 销售信息系统Logistics Execution 后勤执行Direct Store Delivery 直接存储交货Inbound Process 内向交货Outbound Process 外向交货Cross-Docking 交叉卸货Transportation Cross-Docking 运输交叉卸货Internal Whse ProcessesTransportationInformation SystemMaster DataYard ManagementTask&Resource ManagementProduction 生产Master DataSOPDRPProduction PlanningMRPShop Floor ControlRepetitive ManufacturingKANBANProduction Cost PlanningProduction-Process 产品-处理Master DataSOPProduction PlanningMRPProduction CampaignProcess PlanningProcess ManagementProduct Cost PlanningPlant Maintenance 工厂维护Customer Service 客户服务Quality Management 质量管理Support for Flight OperationsOrganization Management Organizational Flexibility Project System 项目系统SAP Global Trade Management SAP全球贸易管理Compensation Management 薪酬管理Agency Business 代理业务Environment, Health and Safety 环境，健康和安全Central Functions 核心功能。

SD 常用术语汇集

⏹SD 常用術語匯集⏹SD (Sales and Distribution): 銷售和分銷⏹Sold-to-party:下訂單客戶⏹Ship-to-party:收貨之客戶⏹Bill-to-party :僅指收發票之客戶⏹Payer-to-party: 付款人⏹Customer Code:客戶代碼⏹Sales Organization:銷售業務組織，指台達的某一事業部⏹Distribution Channel: 銷售通路⏹Division: 產品別⏹Sales Areas:銷售網, 銷售業務組織+ 銷售通路+ 產品別⏹Company Code:公司代碼⏹Incoterms :國際交運條件⏹Payment Terms:付款條件⏹rice Master:單價主檔⏹YWST: 銷項稅則⏹ZWST:銷退稅則⏹內銷: 凡以人民幣付款的均為內銷⏹外銷:凡非以人民幣付款的均為外銷⏹Order Type:合約類別⏹ATP check: Available to promise 通過ATP check confirm so 的delivery date 和數量⏹反轉: 因SO中某些資料Key in 錯誤，影響後續出貨作業，才執行此動作⏹D/O (Delivery Note):出貨通知單⏹Shipping Method:運輸方式✧PP常用術語匯集✧BOM (Bill of Material): 某機種或組合料號包含所有材料的表列,它分為group bom (client bom)是整個集團的材料表;bom是已經做過allocate的group bom .✧BLK(Block):工單鎖定.✧Backflush材料: 不按工單領料,倉庫也不作扣帳動作.它是由製作部confirm工單時進行扣帳.✧CFCO: CONFIRM工單,由製造部完成,可以確認實際工時,實際產出數量,BF材料的扣帳動作.✧DMS(Document Management System): 文件管理系統,目前DELTA 的所有有料號者皆可將其材料資料存放於Server中.✧Depedent Requirement: 相依需求,相對于獨立需求而產生的需求.✧DLV(Delivery):工單完全入庫.✧ECN (Engineer Change Notification):工程變更通知書.✧EO/PO:制程外包訂單.✧Hierarchy:各工作站可透過一個結構關係將其產能需求及有效產能整合到一個統計性(虛擬)的工作站中，此結構關係的設定稱為Hierarchy的建立.✧Indepedent Requirement: 根據業務的FORECAST和S/O而產生的需求.✧Lead Time :某機種的生產時間.✧MPS(Main Production Schedule):主生產排程.✧OP(operation) Code: 制程代碼,即是routing中各個制程的序號.✧Order Date:工單日期.✧Pilot run:試制,即是試驗性生產.✧Pro.ord(Production Order):工單,也就是工令,它是生產順利進行的核心.S/O產生出來的需求.✧Routing: 製造途程,生產某一機種的過程.✧Rework:針對某些不合格的產品,進行重新加工.✧REL:release工單,由生管完成,它是工單核准作業,release過後的工單才能算作有效工單.✧Schedule Date:上線日期.✧TECO(Technical Complete):工單關閉.✧Work Center: 工作站或工作群組.有生技部IE維護.✧工時:生產所需時間,它包括:標準工時,實際工時,異常工時,除外工時.✧MM常用術語匯集✧MM: materials management,即物料管理.✧MRP: material requirement planning,即物料需求計劃.✧P/O: purchase order,采購向廠商所下正式訂單.✧P/R:purchase requisition, run MRP時所得的采購需求單.✧PlOrd:planned order, run MRP時所得的計劃訂單.✧ROH:SAP系統中所定義raw material 類別.✧FERT:SAP系統中所定義成品類別.✧S/O:sales order, 業務訂單.✧Delivery:常指業務訂單的出貨單號碼.✧Schedule:常指工作計劃的時間表或進度表.✧Master data:當有增加新廠商時,需維護該廠商的主檔資料,包括Vendor master / Source list / Info record /material master等資料.✧Source list:設定料號的供應商名單.✧Info record:主要用於維護購買單價.此單價需經採購主管核准後始得鍵入,並於開立訂單時系統自動帶出單價.✧Subcontract process:指外加作業,可不需開立工單就能將Subcontract BOM帶入訂單內;可直接於SAP系統直接控管台達及廠商處的庫存, 可免除現行手記帳的缺點.✧Consignment parts:指廠商將材料寄放於台達倉庫,待台達廠需要時,再領出使用;執行優點是廠商交貨時不須付款,待台達廠領用後才付款.✧Components:成品或機種組成成份的稱謂.✧Confirm:確認事務的一種行為方式,如采購為使材料能夠準確⏹滿足生產需求,必須confirm廠商的交期.✧Release:采購向廠商下P/O之後,必須透過一定權限經由主管對⏹此張P/O做release後才能收料.✧Goods receipt:收料,如廠商送貨到台達後,倉庫需做收料動作.✧Goods issue:發料,如生產線從倉庫領走材料後,倉庫需做發料動作.✧Goods transfer:轉倉,如B.F.材料從倉庫發料後需做轉倉動作.✧P/N: part number,材料的料號.✧Spare parts:呆料,即已不使用的材料.✧Return delivery:退貨,如當廠商的材料發生品質問題時,倉庫⏹配合相關單位所做的退貨處理作業.✧MVT: Movement type, 材料收發料後倉庫在SAP系統中所做相應⏹動作產生的異動代碼,如101 / 102 / 261 / 262等.✧Work order:指工單發料或扣帳中所識別的工單號碼,即工令.⏹Cyclecount:倉庫平日庫存盤點,盤點資料由YMD2產生.✧QM常用術語匯集✧QM﹕Quality management 品質管理✧AQL(Acceptable Quality level)﹕允收品質水準✧CAR(Correction Action Request )﹕廠商改進措施✧Dynamic Modification Rule﹕動態切換規則✧Inspection Characteristic﹕檢驗特性✧IQC(Incoming Quality Control )﹕進料檢驗✧Inspection Method﹕檢驗方法✧Ispection Plan﹕檢驗計劃✧MRB﹕工程﹑採購﹑品管等針對不合格材料進行討論﹐以決定材料Accept﹑Reject﹑Sorting ﹑Rework﹑Waive✧Q-Info(Quality Information) ﹕工程設定的材料承認資料✧QM view﹕新料號品管基本資料維護﹐QM view建立與否會影響材料是否受進料管制及是否須工程部承認✧Quality Level﹕檢驗等級✧Quality Notification﹕品質回餽信息✧QVL/TQVL﹕永久承認/ 臨時承認✧Rework﹕重工﹐即不合格材料返回廠商處重新加工✧Sampling Scheme﹕抽樣計劃✧Sampling Procedure﹕抽樣程序✧Source Inspection﹕廠檢﹐到廠商處檢驗✧SPC﹕制程統計管制✧STS(Ship To Stock) ﹕免檢﹐即收料後不需檢驗直接入庫✧UD(Usage Decisions)﹕檢驗最終判定﹕允收或判退✧VQA(Vendor Quality Assurance)﹕厂商品質确認◆Waive﹕特採﹐不合格材料經MRB討論同意使用◆CO MODULE常用術語✧CO : Controlling✧G/L: General Ledger 總帳✧G/L Account : 會計科目代碼✧Profit Center : 利潤中心﹐是按產品加廠區來決定Profit Center✧Cost Center : 成本中心﹐成本或費用會收集在Cost Center中✧Bank : 銀行代號✧Customer : 客戶代號✧Cost Element : 費用科目✧Secondary Element : 輔助科目﹐指cost element category 43者✧Activity Type : 費用類型(例如﹕人工﹐製造費用)✧Vendor : 廠商代號✧Settlement : 執行工單結帳﹐將wip及variance計算結果產生FI傳票✧Cost : 費用或成本✧A/P (Accounts Payable) : 應付帳款✧A/R (Accounts Receivable) : 應收帳款✧Invoice : 發票✧Account Number : 發票號碼✧Exchange Rate Type : 外幣換算本幣的匯率類型✧ERS : 匯開發票立帳作業﹐當廠商完成收料動作﹐廠商不會隨貨送來發票﹐待月底時才開立一張發票﹐此種形態稱為ERS。

SD 常用术语汇集

⏹SD 常用術語匯集⏹SD (Sales and Distribution): 銷售和分銷⏹Sold-to-party:下訂單客戶⏹Ship-to-party:收貨之客戶⏹Bill-to-party :僅指收發票之客戶⏹Payer-to-party: 付款人⏹Customer Code:客戶代碼⏹Sales Organization:銷售業務組織，指台達的某一事業部⏹Distribution Channel: 銷售通路⏹Division: 產品別⏹Sales Areas:銷售網, 銷售業務組織+ 銷售通路+ 產品別⏹Company Code:公司代碼⏹Incoterms :國際交運條件⏹Payment Terms:付款條件⏹rice Master:單價主檔⏹YWST: 銷項稅則⏹ZWST:銷退稅則⏹內銷: 凡以人民幣付款的均為內銷⏹外銷:凡非以人民幣付款的均為外銷⏹Order Type:合約類別⏹ATP check: Available to promise 通過ATP check confirm so 的delivery date 和數量⏹反轉: 因SO中某些資料Key in 錯誤，影響後續出貨作業，才執行此動作⏹D/O (Delivery Note):出貨通知單⏹Shipping Method:運輸方式✧PP常用術語匯集✧BOM (Bill of Material): 某機種或組合料號包含所有材料的表列,它分為group bom (client bom)是整個集團的材料表;bom是已經做過allocate的group bom .✧BLK(Block):工單鎖定.✧Backflush材料: 不按工單領料,倉庫也不作扣帳動作.它是由製作部confirm工單時進行扣帳.✧CFCO: CONFIRM工單,由製造部完成,可以確認實際工時,實際產出數量,BF材料的扣帳動作.✧DMS(Document Management System): 文件管理系統,目前DELTA 的所有有料號者皆可將其材料資料存放於Server中.✧Depedent Requirement: 相依需求,相對于獨立需求而產生的需求.✧DLV(Delivery):工單完全入庫.✧ECN (Engineer Change Notification):工程變更通知書.✧EO/PO:制程外包訂單.✧Hierarchy:各工作站可透過一個結構關係將其產能需求及有效產能整合到一個統計性(虛擬)的工作站中，此結構關係的設定稱為Hierarchy的建立.✧Indepedent Requirement: 根據業務的FORECAST和S/O而產生的需求.✧Lead Time :某機種的生產時間.✧MPS(Main Production Schedule):主生產排程.✧OP(operation) Code: 制程代碼,即是routing中各個制程的序號.✧Order Date:工單日期.✧Pilot run:試制,即是試驗性生產.✧Pro.ord(Production Order):工單,也就是工令,它是生產順利進行的核心.S/O產生出來的需求.✧Routing: 製造途程,生產某一機種的過程.✧Rework:針對某些不合格的產品,進行重新加工.✧REL:release工單,由生管完成,它是工單核准作業,release過後的工單才能算作有效工單.✧Schedule Date:上線日期.✧TECO(Technical Complete):工單關閉.✧Work Center: 工作站或工作群組.有生技部IE維護.✧工時:生產所需時間,它包括:標準工時,實際工時,異常工時,除外工時.✧MM常用術語匯集✧MM: materials management,即物料管理.✧MRP: material requirement planning,即物料需求計劃.✧P/O: purchase order,采購向廠商所下正式訂單.✧P/R:purchase requisition, run MRP時所得的采購需求單.✧PlOrd:planned order, run MRP時所得的計劃訂單.✧ROH:SAP系統中所定義raw material 類別.✧FERT:SAP系統中所定義成品類別.✧S/O:sales order, 業務訂單.✧Delivery:常指業務訂單的出貨單號碼.✧Schedule:常指工作計劃的時間表或進度表.✧Master data:當有增加新廠商時,需維護該廠商的主檔資料,包括Vendor master / Source list / Info record /material master等資料.✧Source list:設定料號的供應商名單.✧Info record:主要用於維護購買單價.此單價需經採購主管核准後始得鍵入,並於開立訂單時系統自動帶出單價.✧Subcontract process:指外加作業,可不需開立工單就能將Subcontract BOM帶入訂單內;可直接於SAP系統直接控管台達及廠商處的庫存, 可免除現行手記帳的缺點.✧Consignment parts:指廠商將材料寄放於台達倉庫,待台達廠需要時,再領出使用;執行優點是廠商交貨時不須付款,待台達廠領用後才付款.✧Components:成品或機種組成成份的稱謂.✧Confirm:確認事務的一種行為方式,如采購為使材料能夠準確⏹滿足生產需求,必須confirm廠商的交期.✧Release:采購向廠商下P/O之後,必須透過一定權限經由主管對⏹此張P/O做release後才能收料.✧Goods receipt:收料,如廠商送貨到台達後,倉庫需做收料動作.✧Goods issue:發料,如生產線從倉庫領走材料後,倉庫需做發料動作.✧Goods transfer:轉倉,如B.F.材料從倉庫發料後需做轉倉動作.✧P/N: part number,材料的料號.✧Spare parts:呆料,即已不使用的材料.✧Return delivery:退貨,如當廠商的材料發生品質問題時,倉庫⏹配合相關單位所做的退貨處理作業.✧MVT: Movement type, 材料收發料後倉庫在SAP系統中所做相應⏹動作產生的異動代碼,如101 / 102 / 261 / 262等.✧Work order:指工單發料或扣帳中所識別的工單號碼,即工令.⏹Cyclecount:倉庫平日庫存盤點,盤點資料由YMD2產生.✧QM常用術語匯集✧QM﹕Quality management 品質管理✧AQL(Acceptable Quality level)﹕允收品質水準✧CAR(Correction Action Request )﹕廠商改進措施✧Dynamic Modification Rule﹕動態切換規則✧Inspection Characteristic﹕檢驗特性✧IQC(Incoming Quality Control )﹕進料檢驗✧Inspection Method﹕檢驗方法✧Ispection Plan﹕檢驗計劃✧MRB﹕工程﹑採購﹑品管等針對不合格材料進行討論﹐以決定材料Accept﹑Reject﹑Sorting ﹑Rework﹑Waive✧Q-Info(Quality Information) ﹕工程設定的材料承認資料✧QM view﹕新料號品管基本資料維護﹐QM view建立與否會影響材料是否受進料管制及是否須工程部承認✧Quality Level﹕檢驗等級✧Quality Notification﹕品質回餽信息✧QVL/TQVL﹕永久承認/ 臨時承認✧Rework﹕重工﹐即不合格材料返回廠商處重新加工✧Sampling Scheme﹕抽樣計劃✧Sampling Procedure﹕抽樣程序✧Source Inspection﹕廠檢﹐到廠商處檢驗✧SPC﹕制程統計管制✧STS(Ship To Stock) ﹕免檢﹐即收料後不需檢驗直接入庫✧UD(Usage Decisions)﹕檢驗最終判定﹕允收或判退✧VQA(Vendor Quality Assurance)﹕厂商品質确認◆Waive﹕特採﹐不合格材料經MRB討論同意使用◆CO MODULE常用術語✧CO : Controlling✧G/L: General Ledger 總帳✧G/L Account : 會計科目代碼✧Profit Center : 利潤中心﹐是按產品加廠區來決定Profit Center✧Cost Center : 成本中心﹐成本或費用會收集在Cost Center中✧Bank : 銀行代號✧Customer : 客戶代號✧Cost Element : 費用科目✧Secondary Element : 輔助科目﹐指cost element category 43者✧Activity Type : 費用類型(例如﹕人工﹐製造費用)✧Vendor : 廠商代號✧Settlement : 執行工單結帳﹐將wip及variance計算結果產生FI傳票✧Cost : 費用或成本✧A/P (Accounts Payable) : 應付帳款✧A/R (Accounts Receivable) : 應收帳款✧Invoice : 發票✧Account Number : 發票號碼✧Exchange Rate Type : 外幣換算本幣的匯率類型✧ERS : 匯開發票立帳作業﹐當廠商完成收料動作﹐廠商不會隨貨送來發票﹐待月底時才開立一張發票﹐此種形態稱為ERS。

SAP财务系统-GL总帐会计教程

总帐目录1．GL Master Data Maintenance 总帐科目创建1.1 Create individual G/L account 创建总帐科目1.2 Change individual G/L account 修改总帐科目1.3 Display individual G/L account 查询总帐科目1.4 Block individual G/L account 锁住总帐科目1.5 Delete individual G/L account 删除总帐科目1.6 Display changes of G/L account 查询修改记录明细2. GL Documents Process 总帐凭证录入2.1 Enter G/L account document 创建总帐凭证2.2 Enter G/L account posting 通过Posting Key输入总帐凭证2.3 Change accounting documents 修改凭证2.4 Display individual accounting documents 查询凭证2.5 Display accounting documents list 只显示自已做的凭证2.6 Display changes of accounting documents 查询修改记录2.7 Accounting document reversal 冲销凭证2.8 Special Case: Foreign currency buy/sale 外汇业务凭证2.8.1 Receive USD 收到美金2.8.2 Pay RMB 支付美金2.8.3 Clear exchange rate difference 核销外汇买卖汇率差异3. GL Account Balance .总帐3.1 Display G/L account balance 显示总帐余额3.2 Display/Change Line Items 查询每笔总帐科目余额3.3 Clear exchange rate difference 每笔差异核销1．GL Master Data Maintenance 总帐科目创建1.1 Create individual G/L account 创建总帐科目TRANSACTION CODE：FS00点击((Greate)进入新增以上步骤填写完成后点击保存注意，以下二点至关重要，操作时不要遗漏：A. 以上设置完成后如是资产负债表科目，必须点击“Edit Financial Statement Version“进行编辑，将新增科目加入财务报表格式范围，否则资产负债表不会将该科目列入计算公式。

sap 损益表科目类型字段

SAP ERP 中的损益表科目类型字段用于描述与损益表相关的科目的特性。

这些字段通常包括：1.科目类型(Account Type): 描述科目是资产、负债、权益、收入还是费用。

例如，“资产”、“负债”或“收入”。

2.费用/收入科目(Cost/Revenue): 用于区分是直接成本还是间接成本，以及是否是收入科目。

3.是否允许成本分配(Allow Cost Allocation): 指示该科目是否可以分配成本。

4.是否允许利润计算(Allow Profit Calculation): 指示该科目是否可以用于利润计算。

5.是否允许过账到总账(Allow Posting to General Ledger): 指示该科目是否可以过账到总账。

6.是否是预算科目(Is a Budget Account): 指示该科目是否用于预算。

7.是否是资本化科目(Is a Capitalization Account): 指示该科目是否用于资本化。

8.分类账(Ledger): 描述该科目所属的分类账类型，例如财务会计、管理会计等。

9.子分类账(Subledger): 如果适用，描述该科目所属的子分类账类型。

10.是否是资产科目(Is an Asset Account): 指示该科目是否是资产科目。

11.资产类别(Asset Category): 如果该科目是资产科目，描述其资产类别。

12.资产折旧方法(Asset Depreciation Method): 如果该科目是资产科目，描述其折旧方法。

这些字段中的每一个都提供了有关该科目的详细信息，从而有助于准确和有效地管理企业的财务数据。

请注意，随着SAP 版本的更新和新功能的增加，这些字段可能会有所变化或添加。

为了获得最准确和最新的信息，建议参考特定SAP ERP 版本的官方文档或与SAP 支持团队联系。

会计英语PPT(完成版) Chapter 4-The Accounting Cycle

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Posting to the General Ledger
The last step is to insert the ledger account number in the Posting Reference column (POST REF.) of the journal.
The last two steps both serve as a cross-reference, which enables us to trace a transaction from the journal to the ledger or from the ledger to the journal quickly. After the process of posting to the general ledger, the journal and the ledger should contain the same information
The accounting cycle usually can be divided into the following steps: ① analyzing transactions from source documents; ② posting journal entries to ledger accounts; ③ preparing a trial balance; ④ completing a work sheet; ⑤ preparing financial statements.
6
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11Trial Balan来自eThe trial balance is a two- column schedule listing the names and balances of all the accounts appearing in the ledger with the purpose of verifying clerical accuracy and preparing financial statements. The debit balances are listed in the left-hand column and the credit balances in the right-hand column. Because the amounts of debits and credits are equal, the sum of all the debits in the ledger must be the same as the sum of all the credits.

Oracle General Ledger与Oracle Financial Analyzer

Oracle®GeneralLedger与OracleFinancialAnalyzer的集成能够使用户轻松地对存储于总分类账的信息进行分析、建模、预算、预测以及汇报。

OracleGeneralLedger是会计事项处理、存储和预定义报表方面的理想软件，而OracleFinancialAnalyzer则是使用一个多维数据模型的灵活的在线报表和分析应用软件。

在这两个应用软件之间的自动信息流能够使用户充分利用二者——在会计期间使用OracleGeneralLedger记录与汇报账户余额，而在会计期结束后使用OracleFinancialAnalyzer来分析财务数据。

OracleGeneralLedger与OracleFinancialAnalyzer之间的链接是OracleApplication的一部分，OracleApplications是一个电子商务应用程序集成套件，用于使企业转变为电子商务企业。

使用一次录入增加企业收益率OracleGeneralLedger提供了数据提取,装载程序，能够自动地将OracleGeneralLedger中的数据和结构传递到OracleFinancialAnalyzer当中。

对OracleGeneralLedger的数据与结构的修改或更新能自动地传递到OracleFinancialAnalyzer 中。

这就避免了重复输入数据和维护结构的工作。

.这种自动的无缝的对数据和结构的转换保证了分析所用数据的一致性与可靠性。

安装与操作OracleGeneralLedger提供内置的程序与OracleFinancialAnalyzer进行集成，而不需要额外进行编程或客户化。

元数据定义表格OracleGeneralLedger为你提供一些表格来定义你要传递到OracleFinancialAnalyzer的那些数据和结构。

你可以将OracleGeneralLedger来所定义的帐户结构与OracleFinancialAnalyzer的账户结构相结合。

ORACLE_EBS_GL模块详细设置文档

Step GL-9-4 Assign Sequence 指定傳票類別使用的序號原則 .................................. 48
Step GL-12: Define Period End Rate ................................................................................... 53 Step GL-13: Define Additional Journal Entry Sources and Categories.......................... 54 Step GL-13-1: Define Journal Sources定義傳票來源.................................................. 54 Step GL-13-2: Define Journal Categories定義傳票種類 ............................................ 56
則 ...................................................................................................................................... 25
Step GL-2:Define Your Descriptive Flexfields .................................................................. 30
Approvals:
<Approver 1>

用英语的五句话解释簿记循环流程

用英语的五句话解释簿记循环流程全文共3篇示例，供读者参考篇1The Accounting Cycle: A Student's Guide to Understanding the FlowAs students, we often find ourselves grappling with various concepts and processes, and one such challenging area is the accounting cycle. While it may seem daunting at first, breaking it down into five simple sentences can help us grasp its essence and appreciate its significance in the world of finance and record-keeping.The accounting cycle is a sequential process that begins with identifying and recording financial transactions, known as journal entries, which capture the movement of funds within a business. 2. These journal entries are then posted to the appropriate accounts in the general ledger, a master record that organizes and summarizes all financial transactions. 3. At the end of an accounting period, the information from the general ledger is used to prepare trial balances, ensuring that all debits and credits are equal and accurate. 4. Adjustments are made toaccount for accruals, deferrals, and other necessary modifications, ensuring that the financial statements accurately reflect the company's financial position. 5. Finally, the adjusted balances are used to generate financial statements, such as the income statement, balance sheet, and cash flow statement, which provide valuable insights into the company's performance and financial health.Now, let's delve deeper into each of these sentences and explore the accounting cycle in greater detail.The accounting cycle is a sequential process that begins with identifying and recording financial transactions, known as journal entries, which capture the movement of funds within a business.The accounting cycle is a systematic series of steps that businesses follow to accurately record, classify, and summarize their financial transactions. It all starts with identifying and recording these transactions, a process known as journalizing. Journal entries are the building blocks of the accounting cycle, as they capture the movement of funds within a business, whether it's a sale, a purchase, a payment, or any other financial transaction.Each journal entry follows the double-entry bookkeeping system, which means that for every debit (an increase in an asset or expense account, or a decrease in a liability or equity account), there must be an equal and corresponding credit (a decrease in an asset or expense account, or an increase in a liability or equity account). This system ensures that the accounting equation (Assets = Liabilities + Equity) remains in balance, maintaining the integrity of the financial records.These journal entries are then posted to the appropriate accounts in the general ledger, a master record that organizes and summarizes all financial transactions.Once the journal entries have been recorded, the next step is to transfer this information to the general ledger. The general ledger is a comprehensive record that organizes and summarizes all financial transactions of a business. It consists of individual accounts, each representing a specific asset, liability, equity, revenue, or expense.The process of transferring journal entries to the appropriate accounts in the general ledger is known as posting. This step ensures that all transactions are properly classified and organized, making it easier to analyze and interpret the financial data.At the end of an accounting period, the information from the general ledger is used to prepare trial balances, ensuring that all debits and credits are equal and accurate.After all transactions have been posted to the general ledger, the next step is to prepare a trial balance. A trial balance is a listing of all the accounts in the general ledger, along with their respective debit and credit balances. Its primary purpose is to verify that the total debits equal the total credits, ensuring the accuracy of the accounting records.If the trial balance does not balance, it indicates that errors have been made during the recording or posting process, and these errors must be identified and corrected before proceeding to the next step in the accounting cycle.Adjustments are made to account for accruals, deferrals, and other necessary modifications, ensuring that the financial statements accurately reflect the company's financial position.Even after the trial balance has been prepared, there may still be a need for adjustments to ensure that the financial statements accurately reflect the company's financial position. These adjustments are made to account for accruals, deferrals, and other necessary modifications.Accruals refer to expenses or revenues that have been incurred or earned but have not yet been recorded in the accounting system. For example, an accrual may be necessary to record the salaries owed to employees for the current accounting period but not yet paid.Deferrals, on the other hand, involve expenses or revenues that have been recorded but have not yet been earned or incurred. For instance, if a company receives a payment in advance for services to be provided in the future, the revenue must be deferred until the services have been rendered.These adjustments ensure that the financial statements accurately reflect the company's financial position as of the end of the accounting period, providing a more accurate picture of the company's performance and financial health.Finally, the adjusted balances are used to generate financial statements, such as the income statement, balance sheet, and cash flow statement, which provide valuable insights into the company's performance and financial health.After all adjustments have been made, the final step in the accounting cycle is to prepare the financial statements. These statements include the income statement, which reports the company's revenues, expenses, and net income or loss for aspecific period; the balance sheet, which provides a snapshot of the company's assets, liabilities, and equity at a particular point in time; and the cash flow statement, which shows the inflows and outflows of cash from operating, investing, and financing activities.These financial statements are crucial for various stakeholders, including investors, creditors, and management, as they provide valuable insights into the company's performance, financial position, and overall financial health. They serve as a basis for making informed decisions, evaluating the company's progress, and identifying areas for improvement or potential risks.By understanding the accounting cycle and its five key sentences, students can gain a solid foundation in the principles of financial record-keeping and reporting. This knowledge is essential not only for those pursuing careers in accounting or finance but also for anyone seeking to develop a comprehensive understanding of how businesses operate and make informed decisions based on financial data.篇2The accounting cycle is the process that businesses follow to record, classify, summarize, and report their financial transactions over a specific period of time. The first sentence sets the stage and highlights the importance of the accounting cycle in ensuring accurate financial records for businesses. The second sentence introduces the key steps involved in the accounting cycle.The cycle begins with identifying and recording transactions as they occur, using source documents such as receipts, invoices, and bank statements. This first step is crucial because it lays the foundation for accurate financial reporting by capturing all relevant financial data from the start. The third sentence delves into the initial phase of the accounting cycle, emphasizing the need for meticulous record-keeping from the outset.Once transactions are recorded, they are then classified and posted to the appropriate accounts in the general ledger, following the rules of double-entry bookkeeping. This step ensures that each transaction is properly categorized and its effects are reflected in the corresponding accounts, maintaining the principle of balanced accounting equations. The fourth sentence explains the next phase of the cycle, where transactionsare organized and processed according to established accounting principles.At the end of the accounting period, the account balances are used to prepare financial statements, such as the income statement, balance sheet, and cash flow statement. These statements provide a comprehensive overview of the company's financial performance, position, and cash flows, allowing stakeholders to make informed decisions. The fifth and final sentence highlights the culmination of the accounting cycle, where the recorded and processed financial data is transformed into meaningful reports for decision-making purposes.Now, let me elaborate on each step of the accounting cycle in greater detail:Identifying and Recording Transactions:The accounting cycle begins with the identification and recording of transactions, which are economic events that affect the financial position of a business. These transactions can be internal, such as the sale of goods or services, or external, like the purchase of supplies or equipment. Source documents, such as receipts, invoices, and bank statements, provide the necessary information to accurately record these transactions.The process of recording transactions typically involves creating journal entries, which follow the principles ofdouble-entry bookkeeping. Each journal entry has a debit and a credit side, ensuring that the accounting equation (Assets = Liabilities + Owner's Equity) remains in balance. This step is crucial because it captures the raw financial data that will be used throughout the accounting cycle.Posting to the General Ledger:After recording transactions in the journal, the next step is to post them to the appropriate accounts in the general ledger. The general ledger is a comprehensive record of all the accounts used by a business, including assets, liabilities, equity, revenues, and expenses.During the posting process, each journal entry is transferred to the corresponding accounts in the general ledger. For example, if a business purchased supplies on credit, the journal entry would debit the Supplies Expense account and credit the Accounts Payable account. This step ensures that the financial effects of each transaction are accurately reflected in the relevant accounts.Preparing Trial Balance:Once all transactions have been posted to the general ledger, the next step is to prepare a trial balance. The trial balance is a list of all the accounts in the general ledger, along with their respective debit and credit balances.The purpose of the trial balance is to verify the mathematical accuracy of the accounting records and ensure that the total debits equal the total credits. If the trial balance does not balance, it indicates that errors have been made in the recording or posting process, and these errors must be identified and corrected before proceeding to the next step.Adjusting Entries:During the accounting cycle, certain events or circumstances may require adjustments to be made to the accounts. These adjustments are necessary to ensure that the financial statements accurately reflect the company's financial position and performance.Adjusting entries are journal entries made at the end of the accounting period to account for items such as accrued revenues, accrued expenses, depreciation, and prepaid expenses. These entries are based on estimates and assumptions and are designed to match revenues and expenses to the appropriate accounting period.Preparing Financial Statements:After making the necessary adjusting entries, the final step in the accounting cycle is to prepare the financial statements. The three main financial statements are:a) Income Statement: This statement reports the company's revenues, expenses, and net income or loss for a specific period.b) Balance Sheet: This statement presents the company's assets, liabilities, and owner's equity as of a particular date.c) Cash Flow Statement: This statement summarizes the cash inflows and outflows resulting from operating, investing, and financing activities during the accounting period.These financial statements provide valuable information to various stakeholders, such as owners, investors, creditors, and regulatory authorities, allowing them to assess the company's financial performance, position, and cash flows.After the financial statements have been prepared, the accounting cycle is complete for that period. However, the cycle is an ongoing process, and it will begin again for the next accounting period, starting with the identification and recording of new transactions.In conclusion, the accounting cycle is a systematic process that ensures the accurate and reliable recording, processing, and reporting of a company's financial transactions. By following this cycle, businesses can maintain organized financial records, comply with accounting principles and standards, and provide stakeholders with the necessary information to make informed decisions. As a student, understanding the accounting cycle is crucial for developing a solid foundation in financial accounting and preparing for a career in the field.篇3The accounting cycle is the process that companies go through to record, classify, summarize, and report their financial transactions for a given period of time. It involves several key steps that are repeated in the same order each accounting period, typically a month, quarter, or year. As a student learning about this cycle, it can seem daunting at first, but breaking it down into five main sentences can help simplify the process and make it more understandable.The first sentence of the accounting cycle is: "Analyze and record transactions in the appropriate journal." This initial step involves identifying and documenting all the economic events that occurred during the accounting period, such as sales,purchases, payments, and receipts. These transactions are initially recorded in a journal, which is a chronological record of all the company's transactions. As a student, it's crucial to understand the different types of journals, such as the sales journal, cash receipts journal, and purchases journal, and how to properly record transactions in them using double-entry bookkeeping principles.The second sentence is: "Post entries from the journals to the appropriate accounts in the general ledger." After the transactions have been recorded in the journals, the next step is to transfer this information to the general ledger, which is a collection of all the company's accounts. The general ledger is organized into different accounts, such as cash, accounts receivable, inventory, accounts payable, and various income and expense accounts. Each transaction from the journals is posted to the corresponding accounts in the general ledger, ensuring that the company's financial records are updated and accurately reflect the impact of each transaction on the respective accounts.The third sentence states: "Prepare an unadjusted trial balance from the general ledger accounts." At this point, the accounts in the general ledger should have been updated with all the transactions for the accounting period. To ensure theaccuracy of the recorded transactions, an unadjusted trial balance is prepared. The unadjusted trial balance is a listing of all the general ledger accounts and their balances, with the total debits and total credits being equal if all transactions have been recorded correctly. As a student, it's essential to understand the purpose of the trial balance and how to prepare one, as it serves as a checkpoint in the accounting cycle and helps identify any potential errors or discrepancies in the recorded transactions.The fourth sentence reads: "Make adjusting entries and prepare an adjusted trial balance." Even after the unadjusted trial balance has been prepared, there may still be certain adjustments that need to be made to ensure that the financial statements accurately reflect the company's financial position and performance. These adjustments could include accruals, deferrals, estimations, and corrections. Adjusting entries are made to record these adjustments, and an adjusted trial balance is then prepared, incorporating the effects of the adjusting entries. As a student, you should learn how to identify the need for adjusting entries and how to properly record them, as well as the importance of the adjusted trial balance in ensuring the accuracy of the financial statements.The fifth and final sentence of the accounting cycle is: "Prepare financial statements and closing entries." With the adjusted trial balance in place, the company can now prepare its financial statements, which typically include the income statement, balance sheet, and statement of cash flows. These financial statements provide a comprehensive overview of the company's financial performance and position for the accounting period. After the financial statements have been prepared, closing entries are made to transfer the temporary accounts, such as revenue and expense accounts, to the permanent accounts, such as retained earnings. This step prepares the company for the next accounting cycle. As a student, understanding how to prepare financial statements and make closing entries is crucial, as these are the final outputs of the accounting cycle and provide valuable information to stakeholders, such as investors, creditors, and management.Throughout the accounting cycle, it's essential for students to grasp the underlying principles of double-entry bookkeeping, the importance of maintaining accurate and complete financial records, and the significance of each step in the process. By breaking down the accounting cycle into these five key sentences, students can better comprehend the flow of information and the interconnectedness of each step, ultimatelydeveloping a solid foundation in accounting principles and practices.。