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本帖最后由 rickyhuang 于 2012-7-6 17:29 编辑
我不是学财务的，靠看这个来理解物流和财务流程，应该没有错吧，这套书我们公司可是化了100多万啊。按照里面的说法是PO price=PO cost的。不知道是否我的理解有问题，还是写这个东西是误人子弟的。
Average Costing Purchasing Transactions
This section shows accounting entries for average costing purchasing
transactions.
Purchase Order Receipt to Receiving Inspection
You can use the Receipts window in Oracle Purchasing to receive
material or outside processing items from a supplier into a receiving
location (destination type = receiving). You can also use this window
to receive material directly to inventory. See: Purchase Order Receipt
To Inventory: page 5 – 43.
When you receive material or outside processing items from a supplier
into receiving inspection, the Receiving Inspection account is debited
and the Inventory A/P Accrual account is credited based on the
quantity received and the purchase order price.
Account Debit Credit
Receiving Inspection account @ PO cost XX –
Inventory A/P Accrual account @ PO cost – XX
Attention: If a purchase order line item lacks a defined price,
the system uses zero to value the transaction.
See Also
Receipt Accounting, Oracle Purchasing User’s Guide
Overview of Account Generator, Oracle Applications Flexfields Guide
Using the Account Generator in Oracle Purchasing, Oracle Applications
Flexfields Guide
Delivery From Receiving Inspection to Inventory
You can use the Receiving Transactions window to move material from
receiving inspection to inventory. The system uses the quantity and the
purchase order price of the delivered item to update the receiving
inspection account and quantity. The system uses the average cost.
The accounting entries are as follows:
5 – 42 Oracle Cost Management User’s Guide
Account Debit Credit
Organization Material account @ PO cost XX –
Receiving Inspection account @ PO cost – XX
The average cost is recalculated using the transaction value of the
purchase order cost times the transaction quantity.
Material Overhead
If your item has material overhead(s), you earn material overhead on
deliveries from receiving inspection. The accounting entries are as
follows:
Account Debit Credit
Subinventory accounts XX –
Material Overhead Absorption account – XX
Foreign Currencies
If the purchase order uses a foreign currency, the purchase order cost is
converted to the functional currency before the accounting entries are
generated. This converted value is used for receiving accounting
purposes.
The average cost is recalculated using the transaction value of the
purchase price converted to the inventory functional currency times the
transaction quantity.
Expense Subinventories and Expense Inventory Items
With Oracle Purchasing and Inventory, there are two types of expense
items. Purchasing has non–inventory purchases, such as office supplies
or capital equipment. These items use an expense destination type for
the purchase order’s distribution information. You can inspect these
purchasing items in receiving, but you cannot deliver these items into
inventory.
However, expense inventory items can be stocked in a subinventory,
but cannot be valued. Expense inventory items use an inventory
destination type for the purchase order’s distribution information.
Expense inventory items can be delivered into both expense or asset
subinventories.
When you receive to expense locations or receive expense inventory
items the accounting entries are as follows:
Average Costing 5 – 43
Account Debit Credit
Subinventory Expense account @ PO cost XX –
Inventory A/P Accrual account @ PO cost – XX
When you receive into an expense subinventory or receive an expense
(non–asset) inventory item, the system debits the subinventory expense
account instead of the valuation accounts.
See Also
Entering Receiving Transactions, Oracle Purchasing User’s Guide
Defining Sets of Books, Oracle General Ledger User’s Guide
Organization Parameters Window, Oracle Inventory User’s Guide
Purchase Order Receipt to Inventory
You can use the Receipts window to receive material directly from a
supplier to inventory (destination type = inventory).
When you receive material from a supplier directly to inventory, a
receipt and delivery transaction are performed in one step.
The accounting entries for the receipt portion of the transaction are as
follows:
Account Debit Credit
Receiving Inspection account @ PO cost XX –
Inventory A/P Accrual account @ PO cost – XX
The accounting entries for the delivery portion of the transaction are as
follows:
Account Debit Credit
Organization Material account @ PO cost XX –
Receiving Inspection account @ PO cost – XX
Material Overhead
If your item has material overhead(s), you earn material overhead on
the delivery portion of the transaction. The accounting entries are as
follows:
5 – 44 Oracle Cost Management User’s Guide
Account Debit Credit
Organization Material Overhead account XX –
Material Overhead Absorption account – XX
Foreign Currencies
The average cost is recalculated using the transaction value of the
purchase price converted to the inventory functional currency times the
transaction quantity.
See Also
Delivery From Receiving Inspection to Inventory: page 4 – 45
Overview of Receipt Accounting, Oracle Purchasing User’s Guide
Invoice Variance Transfer
You can transfer variances between purchase order price and invoice
price back to inventory, from your user–defined adjustment account,
usually an IPV account.
The accounting entries for this transaction varies depending on which
account goes negative:
Account Debit Credit
User–Defined Adjustment Account XX –
Organization Material Valuation Account – XX
or
Account Debit Credit
Organization Material Valuation Account XX –
User–Defined Adjustment Account – XX
See Also
Transferring Invoice Variance: page 5 – 24
Average Costing 5 – 45
Return To Supplier From Receiving
You use Receiving Returns and Receiving Corrections windows to
return material from receiving inspection or from inventory to a
supplier. If you use receiving inspection and you have delivered the
material into inventory, you must first return the goods to receiving
before you can return to the supplier. For a return from inspection, the
system decreases the receiving inspection balance and reverses the
accounting entry created for the original receipt. To decrease the
inventory balance, the return to supplier transaction uses the purchase
order cost, not the current average unit cost.
See Also
Entering Returns, Oracle Purchasing User’s Guide
Outside Processing Charges: page 4 – 58
Return To Supplier From Inventory
When you do not use receiving inspection, the return to supplier
transaction updates the same accounts as the direct receipt to
inventory, with reverse transaction amounts. To decrease the inventory
balance, the return to supplier transaction uses the purchase order cost.
Foreign Currencies
As with the purchase order receipts to inventory, if the purchase order
uses a foreign currency, the purchase order cost is converted to the
functional currency before the accounting entries are generated.
See Also
Entering Returns, Oracle Purchasing User’s Guide
5 – 46 Oracle Cost Management User’s Guide
Average Costing Inventory Transactions
This section shows accounting entries for average costing inventory
transactions.
Miscellaneous Transactions
You can use the Miscellaneous Transaction window to issue items from
a subinventory to a general ledger account (or account alias) and to
receive items into a subinventory from an account / account alias. An
account alias identifies another name for a general ledger account that
you define.
Suggestion: Use account aliases for account numbers you use
frequently. For example, use the alias SCRAP for your general
ledger scrap account.
The accounting entries for issuing material from a subinventory to a
general ledger account or alias are as follows:
Account Debit Credit
Entered G/L account @ current average cost XX –
Organization Valuation accounts @ current
average cost
– XX
The accounting entries for receiving material to a subinventory from an
account or an alias are as follows:
Account Debit Credit
Organization Valuation accounts @ current average
cost
XX –
Entered G/L account @ current average cost – XX
Note: Under average costing, you can enter a unit cost which
the system uses in place of the current average cost.
Expense Subinventories and Expense Items
When you receive into an expense location or receive an expense item,
you have expensed the item. If you use the miscellaneous transaction
to issue from an expense location, you can issue to an account or to an
asset subinventory of the INV:Allow Expense to Asset Transfer profile
option in Oracle Inventory is set to Yes. If issued to an account the
system assumes the item is consumed at the expense location and
Average Costing 5 – 47
moves the quantity without any associated value. If transferred to an
asset subinventory, the item moves at its current cost.
When you receive an expense item to either an asset or expense
subinventory, no accounting occurs. Since the account balance could
involve different costs over time, the system assumes the cost of the
expense item is unknown.
Transaction Unit Cost
Caution: Transaction unit costs can be entered when you perform
a miscellaneous transaction in Inventory. However, entering a cost
that is significantly different from the current average can cause
large swings in the unit cost of remaining on–hand inventory.
Oracle recommends you take the appropriate measures to control
the ability to enter the transaction unit cost.
Subinventory Transfers
Use the Subinventory Transfer window to move material from one
subinventory to another. If you specify the same subinventory as the
From and To Subinventory, you can move material between locators
within a subinventory.
In subinventory transfers, the debit and credit transactions occur for
the same account because only one set of valuation accounts is
maintained in an average costing organization. If you are using average
costing in Oracle Warehouse Management or Oracle Projects
organizations – you can maintain multiple cost groups with different
sets of valuation accounts.
Expense Subinventories and Expense Items
You can issue from an asset to an expense subinventory, and you can
issue from an expense subinventory if the Oracle Inventory INV:Allow
Expense to Asset Transfer profile option is set to Yes. The system
assumes the item is consumed at the expense location.
See Also
Transferring Between Subinventories, Oracle Inventory User’s Guide
5 – 48 Oracle Cost Management User’s Guide
Internal Requisitions
You can replenish your inventory using internal requisition. You can
choose to source material from a supplier, a subinventory within your
organization, or from another organization. Depending upon the
source you choose, the accounting entries are similar to one of the
proceeding scenarios. However, unlike inter–organization transfers
internal requisitions do not support freight charges
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楼主: zhangweicai74
IP卡
狗仔卡
发表于 2012-7-6 15:58
显身卡
