创建G/L总账科目

一、复制会计科目表

IMG: 财务会计->总账会计->总账科目->主数据->总账科目创建和处理->可选方法->复制总账科目->复制会计科目表

二、分配会计科目表到公司代码

IMG: 财务会计->总账会计->总账科目->主数据->准备->给科目表分配公司代码

三、复制公司代码

IMG: 财务会计->总账会计->总账科目->主数据->总账科目创建和处理->可选方法->复制总账科目->复制公司代码

四、定义科目组

IMG: 财务会计->总账会计->总账科目->主数据->准备->定义科目组

五、显示会计科目表

Easy Access Menu: 会计->财务会计->总分类账->信息系统->总账报表->主数据->科目表

T-CODE: S_ALR_87012326

几个重要概念

1、COA: chart of account，指会计科目表，列示会计科目编号、类别及其名称的表格。将会计科目分为资产类科目、负债类科目、所有者权益类科目、成本类科目和损益类科目共计五大类。

2、cross-company code controlling: 跨公司代码控制，这种代码可以控制不同地区的不同公司。该代码必须满足两个条件，即科目表相同和会计年度变式相同。

operating chart of accounts: 运营会计科目表。每个公司代码只能有一个运营会计科目表，但不同的公司代码可以共用一个运营会计科目表。

3、G/L Accounts

(1)、All G/L Accounts belong to one of five types. Normally, these types are: Assets, Liabilities, Revenue, Expense and either Capital or Surplus. Surplus is for not - for - profit organizations. Capital is for all other organizations.

(2)、The T - Account Representation

The stem of the 'T' is divided into two columns of numbers. The name given to the left column is: Debit. The name given to a right column is : Credit.

4、Account groups for the G/L Accounts

(1)、Account group: 账户组确定对于一个客户的不同伙伴功能以及该客户的主记录编号。

(2)、In SAP R/3, the account types/groups are sorted into five categories: A(Assets), D(Customers), K(Vendors), M(Maerials), S(G/L), begin with the first letter in German words.

5、field status: 字段状态组，它是用于控制账户中哪些字段在总账里出现的标识器。具体如下:

Suppressed: hide,and not show in blank filling in master records setting.

Display: show as gray and not be allowed to make any change.

Required: the blank should be filled in,otherwise the entry could not be saved.

Optional entry: the entry could be saved with or without accomplish the setting blank.

6、Line Item Display

(1)、line item display: 行项目显示、行项目。一个凭证中的独立项目，即一个凭证项，该项目应包括金额、科目号、借方或贷方，以及由业务交易决定的应记账的其他相关信息。行项目显示: 一个或多个账户的行项目的显示。进行行项目显示的前提是该类账户应以行项目显示方式进行管理。对于客户或供应商账户来说，是预先设定的，对于总账账户来讲，它必须在账户的主记录中设定。

(2)、because of system resources which are needed by the line item display, it should not be used for accounts where the line item data can be more easily accessed in another way, e.g.

A. Reconciliation accounts(line items are managed in the sub - ledgers)

B. Sales revenue accounts(line items are managed by the SD - application)

C. Material stock accounts(line items are managed by the MM - application)

D. Tax accounts(Tax items make sense only in connection with the document;the tax amounts were already checked when the document was posted.)

7、open item management: 未清项管理，指一个账户的项目可被该账户的其他项目结清或核销掉。在清账或核销的过程中涉及的项目的合计金额必定为零。因此，该账户的余额总是等于未清掉的项目的合计金额。

There are three accounts need using open item management:

A. BANK CLEARING ACCOUNTS

B. clearing accounts for goods receipt/invoice receipt

C. salary clearing accounts

8、carried forward: 结转，资产负债表结转上一期间期末余额到下一期间作为期初余额，利润表结转当期未分配利润到当期资产负债表权益中。

9、a retained earnings: 留存收益，指企业历年实现的利润中提取或留存于企业的内部积累，源于企业的生产经营活动所实现的利润，包括企业的盈余公积和未分配利润两个部分。

10、account currency: 记账货币，指单位用于日常登记会计账簿和编制财务会计报告用于计量的货币。