March 2008 Archives
Unit 1 Basic Settings
Lesson 1 Organizational Units
Lesson Objectives
1.Map the accounting structure of your company using mySAP ERP Financials organizational units
2.Explain the meaning of the organizational units "company code" and "business area" and their differences
3.Create a company code
client 集团
client是SAP中最高层次的组织架构，相当于公司的集团，下面的公司才是company code
company code 公司代码
公司代码是出具报表的最小会计实体。通常一个公司代码就指一个公司。
Business Area 业务范围
业务范围为了区分业务的内容，业务范围是跨公司代码的。业务范围用于出具内部报表。
建立公司代码
两种方法
1.复制其他公司代码并在基础上修改
2.全新配置一个公司代码
公司代码是一个4位只包含数字的代码
配置公司代码主要有以下内容
1.地址信息
2.货币信息：所有过帐到该公司的凭证都以该货币为本位币，其他货币为外币
3.语言码：与语言相关的操作会根据该公司的语言码来区分
4.国家信息
在SAP系统中，公司代码0001是一个模板，可以再其基础上复制修改。
Lesson 2 Variant Principle
Lesson Objectives
1. Explain the use and advantages of the variant principle
变式法则
在SAP的配置中，通常都是遵循这样的步骤的。
1.定义一个变式
2.定义变式的具体内容
3.分配这个变式给其他object
这是SAP中很常见且很易用的配置方法。
Lesson 3 Fiscal Year
Lesson Objectives
1. Explain the necessity and use of a fiscal year variant
2. Explain different types of posting periods
3. Define a fiscal year variant according to your requirements
4. Assign the fiscal year variant to a company code
会计年度
通常的会计年度有12个正常期间及4个特殊期间，可以与年度相关，也可以不与年度相关。
其实大部分的公司都是用标准年度变式的，如有特殊需求，通过配置也可以满足。
Lesson 4 Currencies
Lesson Objectives
1. Define currencies in the mySAP ERP system
2. Explain the meaning of different exchange rate types
3. Maintain exchange rates
4. Use the different tools for maintaining exchange rates
5. Explain the options for maintaining exchange rates
6. Define direct or indirect quotation as the standard quotation for the exchange rate
在正常业务中，可能会有很多外币来往，这就有汇率的问题。
维护汇率之前，首先要维护货币间的换算率，比如是1:1的，或是1:100的。
直接报价：1单位的外币等于多少本位币
间接报价：1单位的本位币等于多少外币
Unit Summary
1. Map the accounting structure of your company using mySAP ERP Financials organizational units
2. Explain the meaning of the organizational units "company code" and "business area" and their differences
3. Create a company code
4. Explain the use and advantages of the variant principle
5. Explain the necessity and use of a fiscal year variant
6. Explain different types of posting periods
7. Define a fiscal year variant according to your requirements
8. Assign the fiscal year variant to a company code
9. Define currencies in the mySAP ERP system
10. Explain the meaning of different exchange rate types
11. Maintain exchange rates
12. Use the different tools for maintaining exchange rates
13. Explain the options for maintaining exchange rates
14. Define direct or indirect quotation as the standard quotation for the exchange rate
Unit 7 Preparing Financial Statements
Lesson 1 Financial Closing in the General Ledger
Lesson Objectives
1.Complete accruals and deferrals
2.Analyze the GR/IR clearing account
3.Run financial statements
General Ledger Closing
新的会计年度开始后，用余额结转程序将上年末的资产负债科目余额结转至新会计年度。
Schedule Manager
使用Schedule Manager可以用来计划，管理，监控年结过程。
Accrual Engine
这里的英文不知道应该怎么翻译，大概是由两种情形
accruals：费用或收入发生在当前期间，但是到月末时仍未收到发票或发出发票。
deferrals:费用或收入已经过账（已收付发票），但实际产生费用或收入的业务发生在将来的期间
例子：年初收到120元费用发票并付款，但实际作用范围是12个月。（比如买了一年的保险）这些费用应该分摊到没个余额10元。
GR/IR Analysis
GR/IR 清账科目表示了收入的货物和发票，如果期末结帐时仍有余额，说明有以下情形
已付款但货未到，已收获但未付款。
Financial Statements
要显示财务报表可以利用ABAP编写报表或用总账信息系统，这些是按国家区分版本的。
Lesson 2 Cost-of-Sales Accounting
Lesson Objectives
1.Explain how cost-of-sales accounting is set up
2.Explain the need and the role of the functional area
3.Start the program that creates a profit and loss statement based on cost-of-sales accounting
在cost-of-sales accounting,用收入减去售出成本来计算毛利率
在period accounting中，所有生产成本从收入中减去。
不同于period accounting， cost-of-sales accounting中费用会根据费用类型进行细分，费用通过功能范围分列出来。
当使用cost-of-sales accounting时候，功能范围则成为一个输入项。
Lesson 3 New General Ledger Accounting (New GL)
Lesson Objectives
1.List the main advantages offered by new General Ledger Accounting
新总账的课程请详见AC210
Unit Summary
1.Complete accruals and deferrals
2.Analyze the GR/IR clearing account
3.Run financial statements
4.Explain how cost-of-sales accounting is set up
5.Explain the need and the role of the functional area
6.Start the program that creates a profit and loss statement based on cost-of-sales accounting
7.List the main advantages offered by new General Ledger Accounting
