世新ERP研究所-Receivables.ppt

Oracle Account Receivables 講師 : 周琮智 cc.shu.edu.tw Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection Receivables Concept 會計上所指之應收帳款專指因賒銷商品、原料、物料而發生之資產科目稱之。 ERP模組中所指的應收帳款通常包括所有公司應收的任何款項。 是一種信用債權，其本身是無形的，而存在於公司與客戶之信用關係上。 記錄時機 通常在發貨時，貨物之所有權即行轉移，構成記錄應收帳款之基礎 Receivables Concept 特性 評價問題 壞帳之可能性、運費、銷貨退回及讓價、銷貨折扣 流動地位高 源自賒銷，短期內能變為現金 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection Oracle ERP Overview Accounts Receivable Transaction Flow Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection Managing Customers Customers Defining Customer Profile Classes Entering Customer Information Customers Defining Customer Profile Classes Entering Customer Information Defining Customer Profile Classes Defining Customer Profile Classes When you create customer profile classes: Identify large groupings of customers with similar characteristics Specify common characteristics of each group Create a profile class for each group in the Customer Profile Classes window Customer Profile Classes Customers Defining Customer Profile Classes Entering Customer Information Entering Customer Information Assigning Business Purposes Addresses may have one or more business purposes Customer Relationship Examples Reciprocal Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments Transaction Cycle Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments Classes of Transaction Invoice Credit memo D