请教 SAP

jane0524

去年应付的费用没付,去年底accrued,现在决定不付了,应该如何处理?

找回PIN

reverse accrual

Disenchanted

应该留着，年底再reverse,不然会影响当月的报表

jane0524

Disenchanted 发表于 2015-11-5 18:06
应该留着，年底再reverse,不然会影响当月的报表

reverse accrual  和 前几个月的monthly reversal of accrual 一样吗?

jane0524

找回PIN 发表于 2015-11-5 17:42
reverse accrual

能再细讲讲吗?

Disenchanted

jane0524 发表于 2015-11-5 19:05
reverse accrual  和 前几个月的monthly reversal of accrual 一样吗?

建议楼主好好看看accrual的概念。如果是去年的accrual这个月reverse就会导致这个月的p&L 不对。所以要等到year end adjestment再调。balance sheet 的调整不能影响operating result, 否则都等到全年的帐结了做year end adjustment 的时候再调

Disenchanted

jane0524 发表于 2015-11-5 19:05
reverse accrual  和 前几个月的monthly reversal of accrual 一样吗?

还有monthly accrual 和year end accrual不一样的

jane0524

Disenchanted 发表于 2015-11-5 20:50
还有monthly accrual 和year end accrual不一样的

我明白你说的了,多谢。今天没分了,明天回来给你加分。

Disenchanted

jane0524 发表于 2015-11-5 22:05
我明白你说的了,多谢。今天没分了,明天回来给你加分。

不客气，明白就好

xelou

reverse to variance!

Synergy000

理论上来说，你要reverse的话，一头进accrual，另外一头踩到retained earning。数字不大的话直接reverse，吃进到本月的pl中得了。如果数字不够material，auditor也不想动retained earning,大家脸上都无光。不过澳洲的auditor和国内比起来，比较不介意调整以前年度的数字，个人体会而已。

Q-Q

Synergy000 发表于 2015-11-6 22:13
理论上来说，你要reverse的话，一头进accrual，另外一头踩到retained earning。数字不大的话直接reverse， ...

靠谱！

Disenchanted

Synergy000 发表于 2015-11-6 22:13
理论上来说，你要reverse的话，一头进accrual，另外一头踩到retained earning。数字不大的话直接reverse， ...

我同意如果数字不大可以直接调进当月的p&L, 可是，retained earning这个东西，是上一年的net profit after tax 给rollover过来的，是不可以journal 的哇

Synergy000

The accrual is from prior year, if the accruals turns to be unnecessary after year end, the correct entry to reverse the accrual is to Dr Accruals, Cr  retained earning. Then you need to restate the prior year comparable figure in 2015-2016FY annual report since the prior year expense has been changed.

However, if the amount is immaterial, it is ok to Dr Accruals, Cr expense. the impact is understate the current period expense. In this case, you do not have to touch the retained earning since you absorb the impact in 2015-2016 FY.

Sorry I have some issue with Chinese input on my iMac

Synergy000

Disenchanted 发表于 2015-11-6 23:31
我同意如果数字不大可以直接调进当月的p&L, 可是，retained earning这个东西，是上一年的net profit afte ...

you are right, most of ERP will treat retained earning as a system account, which is using the definition to atomically calculate the carry forward amount. GL posting to system account is prohibited.

Not sure about SAP, but with other ERPs I used, if you would like to touch the retained earning, just need to re-open the prior year period and post the reversal in the prior year,the system automatically adjusts the retained earnings when you post values to the previous year.

The system uses an indicator to determine whether the balances have been carried forward. Once this has been done, the balance is automatically carried forward whenever a posting is made, even when a posting is made to the previous year.

Disenchanted

Synergy000 发表于 2015-11-7 01:05
you are right, most of ERP will treat retained earning as a system account, which is using the def ...

这不是系统问题，是理论问题。如果改retained earning, 必须打开去年的账目去改去年的P&L。然后重新rollover . 但是去年的帐一旦close了没有特殊重大原因是不可能reopen的。正是因为以上原因，很多软件才把retained earning 设置为system account的以防不小心journal了。好吧我太较真了。这个是最后一个回贴，就此打住啦:)

Synergy000

探讨而已，欢迎较真。据我了解rollover只好不需要重新在sap中再rollover。reopen posting period是需要比较高的系统权限的。同意你说的，一般都不会去动去年的数字，审计会计都不好看。除非数字特别大而且nature比较敏感。

thinkpad

Disenchanted 发表于 2015-11-7 09:25
这不是系统问题，是理论问题。如果改retained earning, 必须打开去年的账目去改去年的P&L。然后重新rollo ...

别这样
你的较真才是这里真正需要的。谁会真正在意那些无内容的灌水文呢？
你的认真回复无意当中帮到有心人不是很好吗？
多谢指教。

KaTharina

学习了

sidneygan

这个又不是错误，为什么要reverse，不是应该dr AP然后 credit 到other income （disscount taken) 一类的么？

gstfree

Sap numbers fix以后估计要cfo才能reopen,而且是很危险的行为。
Over/under accrued的non material直接impact今年的p&l.
如果是material那就在做financial report时候修改retained earnings吧。