真旅網(wǎng)財(cái)務(wù)核心系統(tǒng)設(shè)計(jì)1

1、財(cái)務(wù)系統(tǒng)與會(huì)計(jì)引擎原理與設(shè)計(jì)實(shí)現(xiàn)開篇語 ：會(huì)計(jì)是一門通用的商業(yè)語言會(huì)計(jì)是一門通用的商業(yè)語言。因?yàn)橛辛藭?huì)計(jì)，各種經(jīng)濟(jì)事務(wù)才可以在企業(yè)，或者企業(yè)之間、企業(yè)與等機(jī)構(gòu)之間進(jìn)行交流。也就是說，當(dāng)企業(yè)和另外一家企業(yè)打交道時(shí)，要借助于會(huì)計(jì)語言；當(dāng)企業(yè)和打交道時(shí)，也要使用會(huì)計(jì)語言；當(dāng)企業(yè)和打交道時(shí)，同樣要使用會(huì)計(jì)語言。企業(yè)用了多少資產(chǎn)，欠了多少，擁有多少權(quán)益，有多少收入，用去多少費(fèi)用，獲得多少利潤(rùn)等這些問題，都需要借助會(huì)計(jì)來說明。會(huì)計(jì)中對(duì)資產(chǎn)、負(fù)債、費(fèi)用、收入、利潤(rùn)等要素進(jìn)行了理解，不致發(fā)生歧義。比如，嚴(yán)格的定義，這樣在使用這些語言時(shí)，就可以相互在說企業(yè)的資產(chǎn)時(shí)，大家都知道根據(jù)會(huì)計(jì)上的定義，員工的智力資本是不

2、能列入資產(chǎn)負(fù)債表的。另外，會(huì)計(jì)中除了定義了這些要素外，對(duì)處理經(jīng)濟(jì)信息的方法、程序甚至呈報(bào)格式也有嚴(yán)格的規(guī)定。比如，會(huì)計(jì)中詳盡規(guī)定了會(huì)計(jì)憑證、賬簿、報(bào)表的格式及披露的內(nèi)容、的方法。所以，做會(huì)計(jì)工作，就類似于“翻譯”，也就是把日常的經(jīng)濟(jì)事項(xiàng)用會(huì)計(jì)的語言表達(dá)出來。翻譯涉及單詞、語法，以及原文和譯文記賬流程和規(guī)則，以及經(jīng)濟(jì)業(yè)務(wù)和財(cái)務(wù)。在會(huì)計(jì)中，相對(duì)應(yīng)的是會(huì)計(jì)要素、。會(huì)計(jì)是“一個(gè)以提供財(cái)務(wù)信息為主的經(jīng)濟(jì)信息系統(tǒng)”，它通過特有的概念、方法和流程，對(duì)經(jīng)濟(jì)業(yè)務(wù)信息進(jìn)行提取、加工和表述，反映企業(yè)資產(chǎn)營(yíng)運(yùn)和狀況。會(huì)計(jì)憑證 Accounting會(huì)計(jì)憑證是多種多樣的，可以按照不同的標(biāo)志進(jìn)行分類。但主要是按其用途和填制

3、程序分類，可以分為原始憑證和記賬憑證兩類。（一）原始憑證 Source1、原始憑證 ，俗稱單據(jù)，是在經(jīng)濟(jì)業(yè)務(wù)發(fā)生或完成時(shí)取得或填制的，用以、證明經(jīng)濟(jì)業(yè)務(wù)已經(jīng)發(fā)生或完成的，是進(jìn)行會(huì)計(jì)核算的原始依據(jù)。原始憑證一般是在經(jīng)濟(jì)業(yè)務(wù)發(fā)生時(shí)直接取得或填制的，記載著大量的經(jīng)濟(jì)信息，又是證明經(jīng)濟(jì)業(yè)務(wù)發(fā)生的初始文件，具有較強(qiáng)的法律效力，所以它是一種很重要的憑證。2、原始憑證按其形成來源不同，可分為外來原始憑證和原始憑證。(1)外來原始憑證外來原始憑證是指同外部發(fā)生經(jīng)濟(jì)往來關(guān)系時(shí)，從外部取得的原始憑證。如購貨時(shí)取得的發(fā)貨票、付款時(shí)所取得的收據(jù)等。(2)原始憑證原始憑證是指由本的部門或經(jīng)辦的經(jīng)濟(jì)業(yè)務(wù)，在執(zhí)行或完成某項(xiàng)

4、經(jīng)濟(jì)業(yè)務(wù)時(shí)所填制的憑證。如商品、材料入庫時(shí)，由倉庫保管填制的入庫單，生產(chǎn)部門領(lǐng)用材料的領(lǐng)料單，財(cái)會(huì)部門將現(xiàn)金存入的現(xiàn)金存款單，因公出差填制的差旅費(fèi)報(bào)銷單，固定資產(chǎn)折舊計(jì)算表，收款收據(jù)，限額領(lǐng)料單以及發(fā)料憑證匯總表等等。（二）記賬憑證 Accounting1、記賬憑證，俗稱傳票，是會(huì)計(jì)根據(jù)審核后原始憑證的經(jīng)濟(jì)內(nèi)容確定會(huì)計(jì)分錄而編制的一種憑證，是直接登賬的依據(jù)。原始憑證來自各個(gè)不同的方面，表明經(jīng)濟(jì)業(yè)務(wù)的具體內(nèi)容，因而其種類繁多，格式不一，不能清楚地表明其歸類的會(huì)計(jì)科目和記賬方向，不經(jīng)過必要的歸納和整理，難以達(dá)到記賬的要求。所以，記賬以前必須按會(huì)計(jì)核算方法的要求，將原始憑證編制成記賬憑證，以確保賬簿

5、的準(zhǔn)確性。2、記賬憑證按其反映的經(jīng)濟(jì)業(yè)務(wù)的內(nèi)容不同，比如證和轉(zhuǎn)賬憑證。(1)收款憑證業(yè)務(wù)員中的收款憑證、付款憑收款憑證是用以現(xiàn)金存款收入業(yè)務(wù)的記賬憑證。具體可以分為現(xiàn)金收款憑證、存款收款憑證。實(shí)際工作中，一般是由出納制而成的。(2)付款憑證根據(jù)有關(guān)審核批準(zhǔn)后的收款收據(jù)編付款憑證是用以現(xiàn)金存款支付業(yè)務(wù)的記賬憑證。具體可以分為現(xiàn)金付款憑證、存款付款憑證。實(shí)際工作中，它是由出納成的。(3)轉(zhuǎn)賬憑證根據(jù)有關(guān)審核批準(zhǔn)的付款單據(jù)編制而轉(zhuǎn)賬憑證是用以不涉及現(xiàn)金、存款收付的其他經(jīng)濟(jì)業(yè)務(wù)，即轉(zhuǎn)賬業(yè)務(wù)。它是根據(jù)有關(guān)轉(zhuǎn)賬業(yè)務(wù)的原始憑證編制而成的。原始憑證是要貼在記賬憑證后面的，是記賬依據(jù).在本系統(tǒng)中，財(cái)務(wù)系統(tǒng)根據(jù)業(yè)

6、務(wù)單據(jù)生成的會(huì)計(jì)憑證,頭, 比如：訂單憑證 c_order憑證 c_這些憑證所在的數(shù)據(jù)表由c_開財(cái)務(wù)事務(wù)憑證 c_finanl_tranion對(duì)賬憑證 c_b 支付憑證 c_payment,現(xiàn)金憑證 c_cash總分類賬憑證 gl_journal,收發(fā)憑證 c_inout_sment本系統(tǒng)對(duì)于憑證定義了如下操作：完成等待完成plete = CO;plete = WC;審核 ACTION_Approve = AP;ACTION_Reject = RJ;過賬 ACTION_t = PO;置空關(guān)閉ACTION_Void = VO;在訂單中，reverseCorrectIt 會(huì)調(diào)用voidIt,依次還

7、原所有數(shù)據(jù)ACTION_Close = CL;沖銷 ACTION_Reverse_Correct = RC;翻轉(zhuǎn)沖回應(yīng)計(jì) ACTION_Reverse_Accrual = RA;用于總分類重激活 ACTION_ReActivate = RE;空 ACTION_None = -;準(zhǔn)備 ACTION_Prepare = PR; ACTION_Unlock = XL;使無效 ACTION_Invalidate = IN;重開 ACTION_ReOpen = OP;賬的沖銷， 修改入賬時(shí)間對(duì)記賬憑證的處理動(dòng)作， 會(huì)觸發(fā)一系列預(yù)定義的邏輯， 影響到其他憑證的狀態(tài)、生成其他憑證，生成會(huì)計(jì)分錄。 對(duì)訂單的

8、Reactivating/Voiding 甚至需要?jiǎng)h除會(huì)計(jì)分錄。c_order 的關(guān)聯(lián)憑證是 c_c_finanil_tranion 的關(guān)聯(lián)憑證式c_b_sment注意：本系統(tǒng)中的 b的概念包含、第支付、本系統(tǒng)虛擬賬戶。會(huì)計(jì)主體 Accounting Entity會(huì)計(jì)所服務(wù)的經(jīng)濟(jì)組織，在本系般以_id 標(biāo)示會(huì)計(jì)科目 Accounting Element ( account)會(huì)計(jì)科目表 CoA重要 ： http:/Chart_of_Accounts（CoA） = 自然賬戶的列表 - 它隨 Accounting*.xls/csv 文件提供簡(jiǎn)稱 Account如：1600 - 應(yīng)付賬戶一級(jí)科目是國(guó)家

9、規(guī)定的，二級(jí)科目是本在一級(jí)科目下。根據(jù)自己實(shí)際情況設(shè)置，沒有規(guī)定總分類賬戶General Ledger明細(xì)分類賬戶 LedgerSubsidiary Ledger 明細(xì)分類賬戶， 在本系統(tǒng)中簡(jiǎn)稱為一步簡(jiǎn)稱為賬戶。Ledger 會(huì)計(jì)賬戶(明細(xì)賬賬戶)， 進(jìn)Subsidiary Ledger = 明細(xì)分類賬戶=明細(xì)賬賬戶= 明細(xì)賬 = 會(huì)計(jì)賬戶 =賬戶= Ledger本系統(tǒng)中的會(huì)計(jì)賬戶 ledger 的物理是：cnt_id ， 如果有兩個(gè)不同的實(shí)施對(duì)象需要共用一個(gè)數(shù)據(jù)庫， 則他們有不同的cnt_id。 Cnt/Tenant for this installation_id ，機(jī)構(gòu) id， 對(duì)于某個(gè)

10、特定的信息符合會(huì)計(jì)恒等式。account_id會(huì)計(jì)科目 id， 不重復(fù)即可_id， 隸屬于這個(gè)_id 的 會(huì)計(jì)分錄(fact_line)其他可選字段有 project_id ,bpartner_id, product_idLedgers 在簿記上是分類帳的意思，可以和其他詞匯搭配，許多會(huì)計(jì)詞匯。如 ledgeraccounts（分類帳戶）、general ledger（總分類帳）、subsidiary ledger（明細(xì)分類帳）等。例如：1、Ledger accounts are used to record business tranions effect on an accounting

11、entity.分類帳戶被用來交易對(duì)會(huì)計(jì)主體的影響。2、A ledger account is simply a record of changes （increase and decrease）and balanin value是指對(duì)會(huì)計(jì)要素的具體內(nèi)容進(jìn)行總括反映的賬戶?？偡诸愘~戶是根據(jù)總分類科目開設(shè)的賬戶，又稱“總賬賬戶”或“一級(jí)賬戶”。明細(xì)分類賬戶，是指用來提供某一總分類賬戶所屬較為詳細(xì)經(jīng)濟(jì)信息的賬戶，用來對(duì)會(huì)計(jì)要素的具體內(nèi)容進(jìn)行明細(xì)分類核算的賬戶，簡(jiǎn)稱明細(xì)賬。在通常情況下，企業(yè)會(huì)計(jì)業(yè)務(wù)發(fā)生后，如果只是對(duì)它按會(huì)計(jì)要素和涉及的科目記入總賬賬戶，仍然不能詳細(xì)反映企業(yè)要了解的具體內(nèi)容，或后不能滿

12、足業(yè)務(wù)分析需要。此時(shí)，就要對(duì)該項(xiàng)業(yè)務(wù)進(jìn)行再一次的具體細(xì)分，即將它通過明細(xì)分類賬戶該業(yè)務(wù)的詳細(xì)情況。如：應(yīng)收賬款，如果 只 “應(yīng)收賬款”總賬科目，仍不能得知是應(yīng)收甲企業(yè)，還是應(yīng)收乙企業(yè)的，那么 在建立應(yīng)收賬款總分類賬戶的基礎(chǔ)上，還要按客戶的名稱建立明細(xì)分類賬戶，以便于對(duì)應(yīng)收賬款進(jìn)行管理?？梢娒骷?xì)分類賬是根據(jù)企業(yè) 管理需要設(shè)置的，詳細(xì)說明其業(yè)務(wù)情況的分類賬戶。隨著具體會(huì)計(jì)準(zhǔn)則的頒布，有些明細(xì)賬戶設(shè)置也在具體準(zhǔn)則中有詳細(xì)規(guī)定，可參照?qǐng)?zhí)行。如“長(zhǎng)期債權(quán)投資”總賬賬戶，需設(shè)置“債券投資”二級(jí)明細(xì)賬戶。在“債券投資”下還需設(shè)置 “債券面值”、“債券溢價(jià)”、“債券折價(jià)”、“應(yīng)計(jì)利息”、“相關(guān)費(fèi)用”三級(jí)明細(xì)賬

13、。of a specific accounting item.分類帳戶不過是特定會(huì)計(jì)項(xiàng)目?jī)r(jià)值的變動(dòng)（增加與減少）和結(jié)余的。3、Teral ledger is the book used to list all the accounts established by ananization.總分類帳是一本列出一個(gè)4、Further simplification of t所設(shè)立的全部帳戶的帳本。eral ledger is brought about by the use of subsidiary ledger.使用明細(xì)分類帳使總分類帳更加簡(jiǎn)化明了。5、The advantages of sub

14、sidiary ledger are as following：（1）reduledger detail ；（2）permitsbetter diviof labor；（3）permits a different sequence of accounts；（4）permits better control。明細(xì)分類帳的優(yōu)點(diǎn)如下；（1）減少分類帳的細(xì)節(jié)；（2）使勞動(dòng)分工更合理；（3）允許不同的rnal帳戶排序（4）便于更好地控制。會(huì)計(jì)分錄Accounting Entry, 簡(jiǎn)稱“分錄”。按照復(fù)式記賬的要求，對(duì)每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)以賬戶名稱、記賬方向和金額反映賬戶間對(duì)應(yīng)關(guān)系的示其應(yīng)借和應(yīng)貸賬戶的名稱及其金

15、額的一種。在借貸記賬法下，則是指對(duì)每筆經(jīng)濟(jì)業(yè)務(wù)列。本系統(tǒng)的會(huì)計(jì)分錄主要在 fact_line 數(shù)據(jù)表中.在本系統(tǒng)中，會(huì)計(jì)分錄的產(chǎn)生只有三個(gè)來源，1.憑證處理過程中自動(dòng)(手工)過賬產(chǎn)生，2.是總分類薄憑證工錄入后， 過賬后生成過程， 比如對(duì)的處理3.會(huì)計(jì)恒等式基本會(huì)計(jì)恒等式是Assets = Liabilities + Owners capital資產(chǎn)= 負(fù)債+所有者權(quán)益本系統(tǒng)的會(huì)計(jì)恒等式是：Assets = Liabilities + Owners capital - Owners drawings + Revenues - ExpensesA= L+OE-OD+R-E對(duì)于系統(tǒng)中的每一個(gè)參與者

16、， 如果涉及到會(huì)計(jì)信息的管理， 都需要設(shè)立相關(guān)會(huì)計(jì)賬戶。Accounting Entry賬戶 Clearing account.典型的賬戶以及對(duì)應(yīng)的科目discusabolearing account :權(quán)責(zé)發(fā)生制會(huì)計(jì) Accrual accounting權(quán)責(zé)發(fā)生制會(huì)計(jì)（Accrual accounting）這種方法在確認(rèn)收入和費(fèi)用時(shí)，不考慮交易發(fā)生時(shí)有沒有現(xiàn)金流的變化。它不僅可以幫助公司節(jié)省還可以增加，這也是你的公司成功的關(guān)鍵。比如，公司一項(xiàng)機(jī)器設(shè)備，要等到好幾個(gè)月之后才支付現(xiàn)金，但會(huì)計(jì)師卻在當(dāng)時(shí)就確認(rèn)這項(xiàng)費(fèi)用。如果不使用權(quán)責(zé)發(fā)生制會(huì)計(jì)，那么該會(huì)計(jì)系統(tǒng)就稱作“收付制”或“現(xiàn)金會(huì)計(jì)”會(huì)計(jì)分期a

17、ccounting periods又稱 會(huì)計(jì)周期 Fiscal Period 。是指將企業(yè)川流不息的經(jīng)營(yíng)活動(dòng)劃分為,在連續(xù)反映的基礎(chǔ)上,分期進(jìn)行會(huì)計(jì)核算和編制會(huì)計(jì)報(bào)表,定期反映企業(yè)某一期間的經(jīng)營(yíng)活動(dòng)和成果。會(huì)計(jì)期間通常為一年，稱為會(huì)計(jì)年度。會(huì)計(jì)年度還可以劃分為更短的期間，如季度和月份。半年度、季度和月度均稱為會(huì)計(jì)中期。標(biāo)準(zhǔn)周期決定一筆分類應(yīng)該到哪個(gè)會(huì)計(jì)分期調(diào)整周期作為對(duì)會(huì)計(jì)分錄的一個(gè)特定標(biāo)記，標(biāo)記這條分錄的入賬時(shí)間是手工設(shè)置的。Bransit (B_ransit_Acct) - to B_Asset_AcctUnallocated cash (B_UnallocatedCash_Acct) -

18、 to C_Receivable_AcctPayment select (B_PaymentSelect_Acct) - to V_Liability_AcctInventory Clearing (P_InventoryClearing_Acct) - to NotdReceipts_Acct (Payables)you implement the best business practice.Clearing account allow to have a good control the business pros, so for me each clearing accounts (N

19、ot Receipt, Inventory Clearing,Price Variance, Purchase Variance, BTransient, etc) show a pokey the business prosclearing accounve a reason being even more have only meet a standard, to me are very important whenThe Standard Calendar Period is used for determining the period forting and reporting, w

20、hile the應(yīng)收帳款 accounts receivableAccounts receivable arise when a businesls goods and service on credit.當(dāng)企業(yè)以賒帳方式銷售產(chǎn)品或提供服務(wù)時(shí)，就產(chǎn)生應(yīng)收帳款。A business with many credit customers would set up teral ledger Accounts Receivableaccount for all credit customers and a separate account for each credit customer.有很多賒購客

21、戶的企業(yè)應(yīng)設(shè)置一個(gè)應(yīng)收帳款總分類帳戶，登記所有賒購客戶欠的貨款，并為每個(gè)賒購客戶設(shè)置一個(gè)明細(xì)帳戶。憑證過賬ting憑證過賬就是系統(tǒng)將已錄入的記賬憑證根據(jù)其會(huì)計(jì)科目登記到相關(guān)的明細(xì)賬簿中的過程。經(jīng)過記賬的憑證以后將不再允許修改，只能采取補(bǔ)充憑證或紅字沖銷憑證的方式進(jìn)行更正。過賬與記賬的區(qū)別：過賬一般是指，在財(cái)務(wù)中，做完憑證后，點(diǎn)擊過賬，在財(cái)務(wù)里面，就自動(dòng)記賬(生成會(huì)計(jì)分錄)了。如果是手工做賬， 記賬的過程是手工寫入會(huì)計(jì)分錄。過賬日期docdate過賬日期就是對(duì)憑證進(jìn)行處理， 并將憑證上的賬戶金額登入明細(xì)賬和總賬的日期。過賬日期肯定是遲于單據(jù)憑證的日期的，但不會(huì)超過該月。因?yàn)闀?huì)計(jì)記賬的順序是：原始

22、憑證記賬憑證明細(xì)賬和總賬報(bào)表，后面事項(xiàng)的日期肯定要比前面事項(xiàng)的日期遲。但報(bào)表按月編制，記賬憑證按月登記，所以記賬憑證與相應(yīng)報(bào)表肯定是同一個(gè)月的。根據(jù)會(huì)計(jì)及時(shí)性的要求，原始憑證要及時(shí)入賬，所以，原始憑證即使與記賬憑證不在同一個(gè)月（原則上應(yīng)在同一個(gè)月），前后相差時(shí)間也不能太長(zhǎng)。否則，要作為跨期事項(xiàng)調(diào)整的。Adjustment Period can be used onlyanual Journal Entries.Note: The system will edit to ensure there are no overlapshe dates for Standard Calendar Peri

23、ods.The system will allow an Adjustment Period to overltandard Calendar Period.入賬日期 acctdate入賬日期， 就是對(duì)于 總分類賬戶的日期， 需要需要修改這個(gè)字段的值。簿， 如果希望指定對(duì)應(yīng)的憑證生成的會(huì)計(jì)分錄明細(xì)分類賬戶的入賬日期等于過賬日期。服務(wù)費(fèi) chargefor non-product expenses and revenue.承諾會(huì)計(jì) )USSOZSKTZ GIIUTZOTM1、成本與費(fèi)用的計(jì)提；2、而成本與費(fèi)用對(duì)應(yīng)供應(yīng)商，對(duì)應(yīng)應(yīng)付；3、廣義的承諾即是一種，包括外部供應(yīng)商和人力成本等；掛鉤。4、狹義

24、的承諾包括費(fèi)用部分，而費(fèi)用與Also known as Encumbrance Accounting orMatching, Commitment Accountingallows thesuch asting of expenses before the creation or collection of the underlyings, purchase orders, etc., and before those committed funds are paid out.sThis allows the finanl records to reflect the allocation o

25、f budgetary resourwhen theyare committed instead of when they are paid out, providing finanl information ear r“budget to actual” reports and preventing budget overruns.nTypical “continuing” commitments would include wages and salaries for employees andmonthly utility payments, and typical “specific”

26、 commitments might include the verbalagreement (and subsequent written agreement) to hire a band for an event.Commitment accounting identifies and reserves funds for future payment obligations.Commitment accounting is required to ensuret departmentsipate their expenditures soas not to exceed appropr

27、iation ceilings. Commitment accounting means the accounting entriesare made and the appropriation is charged when a contract is enteredo or when an order isout of theplaced for goods or servi. The entries record the amount to beunencumbered balance remaining in an appropriation in order to honour th

28、e commitment.商業(yè)，正式的貿(mào)易commerlproformaamount形式額；試算稅務(wù)；納稅單據(jù)tax財(cái)務(wù)賬戶 HYPERLINK http:/w/ http:/w/wiki/Finanl_Account一個(gè)財(cái)務(wù)賬戶代表在一個(gè)金融機(jī)構(gòu)開設(shè)的賬戶A Finanl Account represents an accoun a finanl institution such as a b account, acredit card ier, an electronic payment service, as well as a cash or petty cash register.會(huì)

29、計(jì)電算化會(huì)計(jì)電算化也叫計(jì)算機(jī)會(huì)計(jì)，是指以電子計(jì)算機(jī)為主體的在會(huì)計(jì)工作的應(yīng)用，具體而言，就是利用會(huì)計(jì)，指揮在各種計(jì)算機(jī)設(shè)備替代手工完成或在手工下很難完成的會(huì)計(jì)工作過程，會(huì)計(jì)電算化是以電子計(jì)算機(jī)為主的當(dāng)代電子技術(shù)和應(yīng)用到會(huì)計(jì)實(shí)務(wù)中的簡(jiǎn)稱，是一個(gè)應(yīng)用電子計(jì)算機(jī)實(shí)現(xiàn)的會(huì)計(jì)信息系統(tǒng)。它實(shí)現(xiàn)了數(shù)據(jù)處理的自動(dòng)化，使傳統(tǒng)一次工會(huì)計(jì)信息系統(tǒng)發(fā)展演變?yōu)殡娝慊瘯?huì)計(jì)信息系統(tǒng)。會(huì)計(jì)電算化是會(huì)計(jì)發(fā)展史上的，它不僅是會(huì)計(jì)發(fā)展的需要，而且是經(jīng)濟(jì)和科技對(duì)會(huì)計(jì)工作要求。傳統(tǒng)的會(huì)計(jì)是按月、年編制的定期是有用的，信息使用者可以比較準(zhǔn)確地，這種在經(jīng)濟(jì)生活較為穩(wěn)定的情況下對(duì)決策企業(yè)下一年度甚至今后幾年的業(yè)績(jī)。但在以競(jìng)爭(zhēng)為的知識(shí)經(jīng)濟(jì)時(shí)代，

30、產(chǎn)品周期不斷縮短，創(chuàng)新不斷加速，經(jīng)營(yíng)活動(dòng)的不穩(wěn)定性日益顯著，競(jìng)爭(zhēng)越來越激烈，這時(shí)僅僅依靠定期是難以準(zhǔn)確把握企業(yè)命脈。因此，建立一套制度是非常必要的，會(huì)計(jì)電算化為此提供了既能夠提供定期技術(shù)上的支持又提供實(shí)時(shí)信息的財(cái)務(wù)平行登記即是將同一筆經(jīng)濟(jì)業(yè)務(wù)，一方面計(jì)入總賬賬戶，另一方面也同樣計(jì)入其所屬的明細(xì)賬賬戶。但對(duì)無明細(xì)賬戶的，不必要在總賬外再設(shè)明細(xì)賬，避免重復(fù)登記。在本系統(tǒng)中， c_b_account 等價(jià)于 finanl_accountFinanl Account平行登記的要求，即三同：平行登記的金額必須相等;平行登記的記賬方向必須相同; (3)平行登記的原始依據(jù)必須一致.Accounting Co

31、ncepts There are some concepts related to the accounting pros FC t must be explained.tings There are twosibilities of performing accountingFC:1.To manually generate the accounting entries of each . Thiting the. This option is not usually used. It can be useful for studying the created accounting ent

32、ry Fiscal Calendar Accounting time periods in a company are dividedo years. TFCs calendar feature divides yearso periods and periods o months. Additionally, each period reacts in a particular way to the types (e.g., BSement, Cash Journal, GL, etc.) which can beted in a given period.Eachtype of each

33、period will be in one of these ses:Exle 2 On January 1st 2012, Company A creates the year 2012FCs calendar. Twelve periods (from January to December) are also created inside.On February 1st, Company A obtains a bsement for the activity of the month of January via electronicbsement, reconciles the bs

34、type bement lines with those not already presentFC, andpermanently closes thesementhe period January.On February 5th, Companyrmanently closes the nexttypes: purchase orders, salesorders and saless, and closes (but not permanently) thetype purchases.ion is calledOpen:ting is allowedhe period.Closed:t

35、ing is not allowedhe period, bould be allowed againhe future.Never Opened: Initial se of atype inriod.ting is not allowed until it changes to the Open se.Permanently Closed:ting is not allowedhe period now and will not be allowed again. This is the case, for exle, when the period or year has been cl

36、osed and the accounting entries sent to theTrade Registry.for a concrete, for exle.2.To let TFC automaticallyt all thes. This automatic accounting is done through a background prost can be scheduled to work only at certain hours (usually at night).AccountsAs Wikipedia explains, an Account, (in bookk

37、eng), refers to assets, liabilities,e,expenses, and equity, as represented by individual ledgages i. .accotg to w ichdebit and credit entries are chronologicallyted to record changes in value. An account mayreport aty of almost anything. Most often it is a record of an amount of money, owed to orowe

38、d by a particularor entity, or allocated to a particular pure. Various accountingsystems and rules exist. Most, if not all, of themanize their systemrees of accounts. Achart of accounts is a ”list of all accounts tracked by a single accounting system” (Wikipedia), so achart of accounts describes the

39、 accounting tree used in a specific country or accounting systemAccount DimenTFC allows one toyse cnt accounting by “dimens”. This meanst, for exle, ane sement can be generated for the whole cnt, or for a specific project, or a specificbusiness partner.Some dimens are mandatory (for exle, theanizati

40、on) while others are optional, suchas business partners, products, projects,ns and sales regions.Exle 4Company A creates a new cnt, and checks the “project” dimen, amongst others. Atof the year, thee sement is obtained:ith the whole cnt accounting data, andysed for not only the whole company but ofo

41、ne for each project, soeach project.t profitability can be業(yè)務(wù)單自動(dòng)生成會(huì)計(jì)單， 業(yè)務(wù)或系統(tǒng)自動(dòng)操作業(yè)務(wù)單， 財(cái)務(wù)或者系統(tǒng)自動(dòng)操作財(cái)務(wù)單， 財(cái)務(wù)單的狀態(tài)變化自動(dòng)觸發(fā)過賬， 業(yè)務(wù)單和財(cái)務(wù)單相互觸發(fā)狀態(tài)轉(zhuǎn)換。每一個(gè)財(cái)務(wù)單的新建或者變化，一般來說都需要相應(yīng)的會(huì)計(jì)分錄。的財(cái)務(wù)單是：訂單（可以處理銷售單、采購單）c_orderc_payment支付單會(huì)計(jì)分錄fact_line沖正On February 10th, a new purchasearrives from ther S1, dated January 30th. Januaryss i

42、s reopened, theted and the period closed again.On March 1st, Januarys period is permanently closed.FTC 財(cái)務(wù)系統(tǒng)系統(tǒng)名稱： tops-finance-core TFC系統(tǒng)模塊組成： 財(cái)務(wù)前置， 財(cái)務(wù)，會(huì)計(jì)引擎數(shù)據(jù)表 HYPERLINK http:/w/ http:/w/wiki/2.50/Developers_Guide/Database_M/.openbravo.m.finanlmgmt.accounting/Fact_Acctnt 客戶端(租戶)配置表ad_cad_cnt_id主鍵，作為所

43、有表的 ad_c nt_id 字段的外鍵name名稱description 描述timmediate是否立即掛賬， 默認(rèn) Yisad_language 語言,組織機(jī)構(gòu)表ad_id主鍵， name 名稱ad_the correct way to reverse the tranion would be as follows:GLLine TypeDebitCreditDebtorSales 01000RevenueSales 1000 0GLLine TypeDebit CreditDebtorSales1,000 0Revenue Sales01,000valuead_cnt_id + val

44、ueMust be uniquead_id 作為所有表的 ad_id 字段的外鍵，包括ad_info 中的 ad_idtype 組織機(jī)構(gòu)類型ad_名稱NAMEDESCRIPTION 描述info組織機(jī)構(gòu)信息表ad_人SUPERVISOR_ID_ID父級(jí)機(jī)構(gòu)組織機(jī)構(gòu)TYPE_ID機(jī)構(gòu)類型PARENT_AD_AD_c_cashbook現(xiàn)金簿name名稱 description描述 c_currency_id 貨幣ad_idc_cashbook_idnamedescriptionsementdatedate收款日期date of the sementdateacct 入賬日期accounting d

45、atebeginningbalance 交易前余額balance prior to any tranionsendingbalance 交易后余額 ending or closing balance sementdifference賬單差異 difference betending balancen sement ending balanceand actualproprosingsedc_cash 現(xiàn)金表tedad_trx_idc_project_idc_n_idc_activity_idisapproved docsus docactionc_cashline 現(xiàn)金明細(xì)表c_cashlin

46、e_idad_idc_cash_idlinecashtype 現(xiàn)金類型c_baccount_idc_charge_idc_idc_payment_idc_order_id gl_journal_id c_currency_id amountprosedIsGenerated : Terated checkbox identifies a journal line t was generated from a source .Lines could also be entered manually or imported.cashtype 現(xiàn)金類型：A (Pay In Advance): Pay

47、 in advanceC (Charge)D (Difference)E (General Expense)G (G/L Item)O (Order)P (Debt-Payment)R (General Receipts)fact_line 會(huì)計(jì)分錄fact_acct_id表主鍵_id組織機(jī)構(gòu) idad_created本條 fact_line 生成的時(shí)間account_id會(huì)計(jì)賬戶 id, 也就是 ledger_id交易發(fā)生時(shí)間登記到總分類賬的時(shí)間 the date this tranion is recorded on in the generaldatetrxdateacctledger.

48、 This date also indicates which accounting period withhe fiscal year this tranion willc_period_id會(huì)計(jì)周期 id ad_table_id原始業(yè)務(wù)表 idrecord_id原始id明細(xì) id原始line_idtingtype過賬類型 c_currency_id 貨幣 id amtsourcedr 原 dr 金額 amtsourcecr 原 cr 金額 amtacctdr實(shí)際 dr 金額 amtacctcr實(shí)際 cr 金額balance_before_src操作前原始余額操作后原始余額balance_s

49、rcbalance_before操作前實(shí)際余額操作后實(shí)際余額balance(這 4 個(gè)字段與對(duì)應(yīng)的 GL 賬戶里的 abs(totaldr-totalcr)冗余，做互為驗(yàn)證用)m_product_id產(chǎn)品 idC_UOM_ID計(jì)量產(chǎn)品數(shù)量qtyc_bpartner_id交易參與者 id參與交易組織機(jī)構(gòu) id財(cái)務(wù)計(jì)劃 idad_trx_idc_project_idn_id市場(chǎng)計(jì)劃 idc_商業(yè)活動(dòng) id描述信息c_activity_iddescription其中：C_PROJECT 代表 Finanl ProjectN 代表 MarketingC_nC_ACTIVITY 代表 Businesiv

50、itybe part of. 這個(gè)字段有兩個(gè)作用， 如果本條 fact_line 不需要登記到 GL，則這個(gè)字段直接設(shè)置成 creatdfact_line 表的主要字段關(guān)于 fact_line 中是否應(yīng)該存放 匯總賬戶的c_accting_element會(huì)計(jì)科目c_ accting _element (會(huì)計(jì)科目) 表的主要字段isbalancing是否需要余額平衡isnaturalaccount是否自然賬戶（是否是 Coa 中的科目）value科目值 name 科目名 description 描述accounttype 賬戶類型 ，accountsignN 或者 D,Caccounttype:

51、Valid account types are A - Asset, E - Expense, L - Liability, O- Owners Equity, R -Revenue and M- Memo. The account type is used to determine what taxes, if any are applicable, validating payables and receivables for business partners. Note: Memo account amounts are ignored when checking for balanc

52、ingaccountsing 的功能： v_balance := p_AmtDr - p_AmtCr; IF (v_AccountSign=N) THENIF (v_AccountType IN (A,E) THEN v_AccountSign := D;ELSEv_AccountSign := C; END IF;END IF;-Debit BalanceIF (v_AccountSign = C) THEN v_balance := p_AmtCr - p_AmtDr;END IF;也就是說，默認(rèn)情況下， 是貸方余額， 如果 accountsing=N 而且 v_AccountType n

53、ot IN (A,E)， 是借方余額。isnaturalaccount: For exle, if cost centers have been defined as an element which is balance then thedebits and credits for each unique cost center must net to 0.00. This is commonly used to define parts of ananization which report as their own entity. Balancing is not an option f

54、or the Accounement.bination 會(huì)計(jì)賬戶表必填：_id, coa_id可選：c_operator_id操作人 project_id, bpartner_id,product_id等等bination 表中，非匯總類型的，稱為ledger 分類賬戶；匯總類型的Ledger 總分類賬戶稱為Generalc_ledger_balance 會(huì)計(jì)賬戶余額表AD_ID,c_ledger_id,C_PERIOD_ID,C_CURRENCY_ID,貨幣種類 AMTSOURCEDR, 原始借方余額 AMTSOURCECR, 原始貸方余額 AMTSOURCE,原始余額 AMTACCTDR,

55、借方余額AMTACCTCR,貸方余額余額AMTACCT,c_acctschema 會(huì)計(jì)規(guī)則表name character varying(60) NOT NULL,description character varying(255),gaap 會(huì)計(jì)準(zhǔn)則c_currency_id貨幣種類,autoperiodcontrol是否自動(dòng)有效期控制， 默認(rèn) N c_period_id當(dāng)前周期 idOpenHistory計(jì)算 Peroid 有效性時(shí)的向前有效時(shí)間FutureHistory計(jì)算Peroid 有效性時(shí)的向后有效時(shí)間ted是否對(duì)交易折扣過賬， 默認(rèn) Nistradediscountisaccru

56、al是否使用權(quán)責(zé)發(fā)生制，默認(rèn) Ytifclearingequal是否使用賬戶，默認(rèn) Yiscommitmenttype權(quán)責(zé)承諾類型，默認(rèn) N ，不預(yù)先掛賬c_period 時(shí)間表ad_id 組織機(jī)構(gòu) name名稱 periodno周期 c_year_id年 startdate 開始時(shí)間 enddate 結(jié)束時(shí)間periodtype周期類型， S 標(biāo)準(zhǔn)周期，A 調(diào)整周期C_YEAR_ID + PERIODNOMust be unique c_year年表_id組織機(jī)構(gòu)ad_fiscalyear財(cái)年 escription 描述, c_calendar_id 日歷 idc_calendar 日歷表a

57、d_id組織機(jī)構(gòu) name 名稱 description 描述m_generalprod通用產(chǎn)品表ad_idvaluename 產(chǎn)品名：比如 國(guó)內(nèi)機(jī)票， 國(guó)際機(jī)票， producttype 產(chǎn)品類型：機(jī)票， 旅游產(chǎn)品 description酒店m_product 產(chǎn)品表(標(biāo)準(zhǔn)產(chǎn)品)m_product_idad_id value name description c_uom_idisstocked 是否庫存ispurchased是否采購issold是否銷售m_product_category_id產(chǎn)品分類producttype產(chǎn)品類型： 實(shí)物、服務(wù)、資源、費(fèi)用s_expensetype_id費(fèi)用

58、 id s_resource_id資源 id產(chǎn)品類型服務(wù)與資源的區(qū)別： 服務(wù)， 資源限制c_periodcontrol 周期控制表The Period Control records the sus ofriod (Never Opened, Opened, Closed) for each of the DocBaseTypes._id組織機(jī)構(gòu)ad_c_period_id周期 id,E (Expense type)I (Item)R (Resource)S (Service)憑證類型,周期狀態(tài)周期動(dòng)作docbasetypeperiodsus periodaction表c_c_ad_ isso

59、trx_id_idnodocsusdocactionproprosingsedted cc_doctype_id c_doctype c_order_id description_idisapproved已審核 istransferred已發(fā)送 ispred 已打印 salesrep_id 銷售代表d 開時(shí)間datedatepred打印時(shí)間 dateacct入賬時(shí)間 c_bpartner_id poreference關(guān)聯(lián)訂單isdiscountpred是否打印折扣 dateordered 下單時(shí)間 c_currency_id 貨幣類型 paymentrule支付規(guī)則c_paymentterm_

60、id支付條款 id，多久到期等信息c_charge_id費(fèi)用 id chargeamttotallines grandtotalistaxincluded是否含稅c_n_idc_project_idc_activity_id ispaid 已支付c_payment_id支付idc_cashline_id 現(xiàn)金項(xiàng) id是否發(fā)郵件trx_id交易發(fā)生機(jī)構(gòu)sendad_type_id貨幣轉(zhuǎn)換類型c_conver收集類型collectiontypereversal_id沖銷 id明細(xì)表c_linec_ad_ c_line_id_id_idc_orderline_idline description m