SAP Assert Acquisition with Automatic Offsetting

SAP固定资产的价值化通常有三种渠道,即通过PO、通过总账接收供应商发票同时完成资产价值化、以及通过中转科目将资产价值化和供应商发票接收分两步做。

固定资产三种价值化方式的事务代码

F-90 – Acquisition integrated with accounts payable

ME21N – Asset acquisition with purchase order integrated with materials management

ABZON – Acquisition with automatic offsetting(本文)

Acquisition with automatic offsetting的用途

The acquisition with automatic offsetting entry is often used to capitalize an asset for which the invoice isn’t yet received or has been received and posted to the supplier already. With a posting of this type, the system debits the assets and credits a predefined offsetting account. The idea is that the offsetting entry will be balanced back to zero with the pending (or posted) invoice entry.

采购固定资产时,如果供应商发票之前已经入账或者供应商发票还没有到,可以用offsetting entry(对方科目)中转科目的方式通过事务代码ABZON直接借记固定资产、贷记中转科目实现资产的价值化。

Acquisition with automatic offsetting的后台配置

需要在AO90中配置好offsetting科目(也可以不配置,在做价值化时手动输入)。

SAP Assert Acquisition with Automatic Offsetting

这个科目不能是统驭科目,因为后面要手动去结平它(其用途和GRIR科目非常像),但可以做未清项管理,这样可以使得业务更规范一些。

为了方便追踪,我们把资产号设置为Sort Key,这样价值化和立应付发票时都可以将资产号挂到行项目的Assigment字段,对于数据的溯源和关联很有帮助。

SAP Assert Acquisition with Automatic Offsetting

Acquisition with automatic offsetting的业务测试

1.资产已投入使用,但供应商发票还未到,用中转科目做资产价值化

事务代码:ABZON

凭证类型:AA

Offsetting Accounting Number:由于AO90已经配置,不用输入。

SAP Assert Acquisition with Automatic Offsetting

SAP Assert Acquisition with Automatic Offsetting

SAP Assert Acquisition with Automatic Offsetting

AS03查询资产卡片,已经价值化。

SAP Assert Acquisition with Automatic Offsetting

业务类型为100.

SAP Assert Acquisition with Automatic Offsetting

2.收到供应商发票,FB60立发票,转出中转科目余额

SAP Assert Acquisition with Automatic Offsetting

SAP Assert Acquisition with Automatic Offsetting

查询这个中转科目余额,正常情况下应该结平。下图显示不平,是因为ABZON资产价值化时把VAT也包含到资产里边了,关于这点可以参考文章末尾的会计准则解释。

SAP Assert Acquisition with Automatic Offsetting

如果你的进项税确实是可以抵扣的,那么可以AB01做一笔105调整把VAT调走,同时结平中转科目。或者把上面两笔业务分别冲销后重做。

SAP Assert Acquisition with Automatic Offsetting

SAP Assert Acquisition with Automatic Offsetting

SAP Assert Acquisition with Automatic Offsetting

中转科目调平了。

SAP Assert Acquisition with Automatic Offsetting

资产价值也已经调整,折旧计划自动重算。

SAP Assert Acquisition with Automatic Offsetting

扩展知识

“固定资产的原值”包括进项税吗?

一般纳税人企业购入固定资产时,取得了增值税专用发票可以抵扣进项税额的,其固定资产原值中不包含增值税税金部分.

如果在购入固定资产时,企业并没有取得增值税专用发票或者按规定该类固定资产不允许抵扣进项税额的,其固定资产原值中包含增值税部分.

非一般纳税人企业,即使在购买固定资产时取得了增值税发票,也不得抵扣增值税,因此这类企业购进的固定资产入账原值中也是包含增值税的.

固定资产原值是”固定资产原始价值”的简称,亦称”固定资产原始成本”、”原始购置成本”或”历史成本”.固定资产原值反映企业在固定资产方面的投资和企业的生产规模、装备水平等.它还是进行固定资产核算、计算折旧的依据.

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