GR IR的清算与重估

1、ITSM / ITIL,Sino-i,Technology,Ltd,Sino-i Technology Ltd,ITIL,Configuration,Management,GR/IR,的清算与重组,作者,曹杰,日期,20110401,版本,1.0,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,1,GR/IR,清算与重组的概念,2,GR/IR,清算与重组在企业中的应用,目录,ITSM / ITIL,Sino-i Technology Ltd,Copyright,S

2、ino-i,Technology,Limited,All,rights,reserved,GR/IR,的介绍,GR/IR,是一个过渡性的科目，它是,Good Received,和,Invoice Received,的平衡科目，包括货到发票未到和发票,到而货未收到两种情况,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,GR/IR,清算与重组的概念,清算,为了避免若干期间后数据的大量堆积导致数据处理缓慢,每个月应该对,GR/IR,进行清帐，即已经可以对冲的，应该通过

3、,清帐程序予以清帐，使其成为已清项,重组,在每个月底，出于会计上谨慎性原则，已经收货但未收,到供应商发票的余额要重组调整到应付暂估负债性科目，已经,收到供应商发票但未收到货的余额要重组调整到在途物资资产,性科目,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,1,GR/IR,清算与重组的概念,2,GR/IR,清算与重组在企业中的应用,目录,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,L

4、imited,All,rights,reserved,GR/IR,清算在企业中的应用,前提：该科目要进行未清项管理,路径：会计核算,财务会计,总分类账,期间处理,自,动清帐,无清算货币说明,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,GR/IR,清算,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,GR/IR,清算,ITSM /

5、ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,GR/IR,重组,原理,SAP,在采购订单收货和开票时分别产生凭证，中间采,用,GR/IR,过渡。月末,GR/IR,的余额根据收货和开票的情况,进行判断，转入“应付暂估”或“在途物资,次月自动冲,回,GR/IR,的重组一般会有会有两种方式：一种设置,GR/IR,调整,科目（比较常用），一种不设置,GR/IR,调整科目直接用,GR/IR,结转,ITSM / ITIL,Sino-i Technology Ltd,Copyright,S

6、ino-i,Technology,Limited,All,rights,reserved,GR/IR,重组,操作路径：会计核算,财务会计,总分类账,期间处理,清算,重新分类,GR/IR,清算,f.19,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,GR/IR,重组,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,GR/IR,重组,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserved,GR/IR,重组,ITSM / ITIL,Sino-i Technology Ltd,Copyright,Sino-i,Technology,Limited,All,rights,reserve