SAP中过账码和记账码

SAP中过账码和记账码是指同一个事物。在实际业务中,记账码就是只有“借”和“贷”,而SAP中Posting Code肩负着更多的任务:

1)界定科目类型,
2)借贷方向,
3)凭证输入时画面上的字段的输入状态。
——————————————————————————————–
对于总账科目的凭证

用40来表示总账的借方,
用50表示总账的贷方

对于应付账款相关

借方有:21、22、23、24、25、26、27、28、29,
贷方有:31、32、33、34、35、36、37、38、39

对于应收账款相关

借方有:01、02、03、04、05、06、07、08、09,
贷方有:11、12、13、14、15、16、17、18、19

对于固定资产相关

借方:70
贷方:75

对于存货业务相关

借方:89
贷方:99
=============================================================================
关于记账码-SAP

记账码-posting key = PK
记账码有三个作用:1-代表借贷方 2-决定账户类型(S/D/K/M/A)3-决定屏幕字段状态

记帐码/Posting Key
在手工的会计核算过程中,我们通过用记帐符号“debit”与“credit”来描述资产、负债的增、减。但在SAP中,却变得有些复杂了。

客户D

对于与应收帐款有关的,其应收帐款的debitcredit所用的记帐码:
? 用01、02、03、04、05、06、07、08、09表示debit,
? 用11、12、13、14、15、16、17、18、19表示credit,
如输入一笔与客户发票有关的分录:01:客户有关的号码50:其他业务收入。

供应商K

对于与供应商发票有关的凭证输入,主要与应付帐款有关的debitcredit就比较复杂了,如
? debit用21、22、23、24、25、26、27、28、29,
? credit用31、32、33、34、35、36、37、38、39,
如供应商发票输入分录为:40:50100101(营业费用-电费) 31:10100037(表示通过主数据创建的供应商编号)。

总账S
对于总帐科目的凭证,
? 用40来表示总帐的debit,
? 用50来表示总帐的credit,
分录例示如下:40:10010101(现金)50:50150101(营业外收入);

固定资产A

与固定资产有关的业务,用70表示debit,用75表示credit,假设通过应付模块采购固定资产,70:固定资产号码31:10100037。

物料M

对于存货有关的业务,用89表示debit,用99表示credit,如89:存货credit:50:GR/IR,退货时,40:GR/IR 99:存货 (与存货有关的会计业务,大部分是系统自动产生的,因此少了一道麻烦!)。

记帐码在SAP中实际上起到如下的作用:在行项目中决定可输入的科目的类别;行项目是以debit或credit输入;决定其他字段的状态。
记帐码:记帐码用于确定行项目记帐的方向-debit记或货记,同时确定记帐科目的类型(总分类帐科目或明细分类帐帐户)和记帐数据输入的屏幕格式。
SAP系统提供多种过帐码的定义,用户在处理会计凭证录入时,宜尽量使用系统默认之过帐码。
业务处理通常使用之过帐码如下:
过帐码类型D/C(debit/credit)说明
01 C-客户 D-debit invoice
02 C-Customer D-debit Reverse credit memo
03 C-Customer D-debit Bank charges
04 C-Customer D-debit Other receivables
05 C-Customer D-debit Outgoing payment
06 C-Customer D-debit Payment difference
07 C-Customer D-debit Other clearing
08 C-Customer D-debit Payment clearing
09 C-Customer D-debit Special G/L debit

11 C-客户C-creditcredit凭证

15 C-Customer C-credit Incoming payment
16 C-Customer C-credit Payment difference
19 C-客户C-credit特别总帐credit
21 V-供应商 D-debit credit memo
22 V-供应商 D-debit reverse invoice
24 V-供应商 D-debit other receivable
25 V-vendor D-debit outgoing payment
26 V-供应商 D-debit payment difference
27 V-供应商 D-debit clearing
28 V-供应商 D-debit payment clearing
29 V-供应商 D-debit special G/L debit
31 V-供应商C-credit发票
39 V-供应商C-credit特别总帐credit
40 G-总分类帐D-debitdebit分录
50 G-总分类帐C-creditcredit分录
70 A-资产D-debitdebit资产
75 A-资产C-creditcredit资产

原创文章,转载请注明: 转载自飞月秀

本文链接地址: SAP中过账码和记账码

5 Comments

  1. I would like to point out my gratitude for your generosity in support of men and women that should have assistance with the concern. Your real dedication to passing the message up and down ended up being pretty productive and has frequently made men and women just like me to reach their desired goals. Your amazing useful suggestions signifies a whole lot a person like me and a whole lot more to my office workers. Warm regards; from each one of us.

  2. I haven?¦t checked in here for a while as I thought it was getting boring, but the last few posts are great quality so I guess I?¦ll add you back to my daily bloglist. You deserve it my friend 🙂

  3. I intended to post you this little bit of word to help give many thanks the moment again with the extraordinary strategies you have documented in this article. It was really surprisingly open-handed with you in giving easily just what a few individuals could have made available for an electronic book in making some money for their own end, most importantly considering that you might have tried it if you ever considered necessary. These solutions in addition acted like the good way to be sure that other people have the same desire really like my own to realize very much more in regard to this issue. Certainly there are several more pleasurable times up front for individuals that see your website.

  4. When I originally commented I clicked the -Notify me when new comments are added- checkbox and now each time a comment is added I get four emails with the same comment. Is there any way you can remove me from that service? Thanks!

Comments are closed.