basicsettings.pptVIP

Basic Setting Chapter 4 review 会计活动的前提—会计基本假设 四大会计基本假设 会计基本假设是一种对会计活动进行时、空、量限定的理论，是会计活动得以进行的基本前提，亦称会计的前提，指一般在会计实践中长期奉行，毋需证明便为人们所接受是从事会计工作、研究会计问题的前提条件。 会计主体（Accounting Entity）假设、持续经营（Going Concern）假设、会计分期（Accounting Period）假设和货币计量（Monetary Measurement）假设。 1.Organizational Units 2.Variant Principle 3.Fiscal Year 4.Currency Knowledge point Organizational Units Company Code ⑴ 4 character Company Code key ⑵ Name of company/city/country/Currency/language/Address ⑶ Global parameters: COA/Fiscal Year/Cocd defaults ⑴ define: only have to enter a four digit alphanumeric Key and short description. ① cocd ② description 一般针对跨国公司 ⑵ BA is not directly assigned to Cocd, is used for creating reports across Cocd. ⑶ BA不需要到field里去激活。BA只能必填。 Business Area The Variant Principle Steps for the variant principle: ● Define the variant ● Populate the variant with values. ● Assign the variant to R/3-objects Fiscal Year The Year – Independent Fiscal Year Variant calendar year and a non-calendar year The Year – Dependent Fiscal Year Variant Full years with different period dates and Shortened fiscal year Year-independent (the same No. and dates for he period every year) Year-specific calendar year: 12 posting period Non calendar year 12 posting period 1-4 special period Fulfill: the start and end data of pp differ from year to year Shorted: less posting periods than other.(e.g:进入破产清算) Currency The enterprise has customers and vendors in several foreign countries. The head accountant may be worried that it will be a substantial amount of daily work to keep the exchange rates up-to-date within the system. You need to convince him that it is much less work than expected if the tools R/3 offers are used. Choose Currency Setting Exchange rate Maintain tools STEPS Currency and Exchange Rate Types Exchange Rate Spreads B: Bank selling M: Average rate for posting and cleaning G: Bank buying rate In R/3 currencies are defined using currency Key