资产会计高级课程.pptx

资产会计Contents:资产主数据资产会计中的标准业务资产会计中的月末结帐程序资产会计：单元目标At the conclusion of this unit, you will be able to:维护资产主数据记账资产交易业务确定和记账折旧描述在资产会计中SAP是如何支持月末结帐程序的Overview Diagram: Asset AccountingBalance sheet ......PL...COFI-BLFI-AAFI-TVFI-APFI-GLFI-ARGeneralLedgerMMSDAsset Accounting: Business ScenarioAccounting transactions relating to assets are broken down in Asset Accounting. Here, the adjustments to the values of assets are managed, monitored, and processed in special asset accounts.Asset transactions can either be posted in FI or from Materials Management, if integrated.For financial statement preparation, the values of assets have to be checked and adjusted.资产组织结构与主数据资产会计子模块管理公司的固定资产. 在财务会计系统中，资产会计是总分类帐的明细分类帐, 提供与资产相关的业务的明细信息.资产分类的作用屏幕格式科目分配编号分配主记录创建资产主数据时间相关数据子编号资产生命周期SAP支持资产整个生命周期的业务处理建造项目获取资产维护/改良资产进行周期性处理资产报废创建资产价值记账转移资产价值调整月末结账年末结账提取折旧弃置捐赠销售废品处置资产明细账资产明细账总账项目土地250201土地$100,000 $130,000$100,000结算包装机A$20,000机器设备250202压缩机1$20,000 10,000$10,000 资产明细账的内容将自动过入总账中的统驭科目。科目表 – 折旧表折旧表.科目表Client国家 A帐面折旧.税务折旧.成本会计折旧.集团折旧.. . . 公司代码- - - -公司代码3000公司代码2000公司代码1000科目表. XXXX科目表. CAUS科目表. INT科目表. INT折旧表. 1XX折旧表. 1US折旧表. 1GB折旧表. 1DEAsset ClassAsset 0011111000Asset class000000-099999Accounts for buildingsBuildings1000000000-099999C100000-199999Standard assetsMachinery2000200000-299999Asset AccountingBusiness equipment3000300000-399999Assets under construction4000400000-499999Low-value assets5000500000-599999...600000-699999资产分类的作用Client折旧表科目表资产分类主数据 总帐科目 n 编号范围n 主数据字段状态n折旧数据 折旧方法n创建 资产主数据 资产编号范围From . . . to . . . Account APCNo. Range numberExternal?022##旧范围和资产负债表FIFIFI-AA财务报表版本总帐折旧税务报表范围内部管理报告FI-AA报表Control Data in Depreciation AreasFor example, depreciation area: book depreciationDepreciation keyWhat should be depreciated?Estimated lifeHow long will the asset be used? Years, monthsCalendarNormal depreciationstart dateWhen was the asset placed in service?01JanShould higher replacement costs be determined each year?IndexPrevious usageHow long has the asset already been in