SAP 发出商品业务实操和配置（开具销售发票时确认成本）

左手的ㄟ右手 2022-11-22 12:50 1487阅读 0赞

### 文章目录 ###

*  一、发出商品业务介绍
 *   *  1.1 发出商品业务背景
     *  1.2 会计分录
 *  二、发出商品业务实操
 *   *  2.1 发货过账-VL01/VL02N
     *  2.2 销售开票-VF01/VF02
 *  三、发出商品业务配置
 *   *  3.1 条件类型配置
     *   *  3.1.1 激活发出商品业务流程-VOK0
         *  3.1.2 定义并分配科目代码
     *  3.2 发货过账配置
     *   *  3.2.1 评估分组代码或评估修改(Valuation Area)-OMWD
         *  3.2.2 评估分类或评估级别(Valuation Class)-MM03
         *  3.2.3 科目确定或科目修改(Account Determination)-OMJJ
         *  3.2.4 事物对应会计科目-OBYC
     *  3.3 销售开票配置-VKOA

# 一、发出商品业务介绍 #

**发出商品业务的本质，即开具销售发票时确认成本。**

## 1.1 发出商品业务背景 ##

发出商品业务多用于发货过账和销售开票不在相同月份的场景。通过成本与收入配比，解决财务报表中成本偏高，利润偏低的问题。  
具体实现：发货过账时不计算成本，开具销售发票时一起确认成本喝收入。

## 1.2 会计分录 ##

会计科目：**库存商品**  
存货类的会计科目，科目编码：1405  
会计科目：**发出商品**  
存货类的会计科目，科目编码：1406

发货过账（VL01/VL02N）分录：  
**Dr.：发出商品**  
**Cr.：库存商品**

销售开票（VF01/VF02）分录：  
**Dr.：应收账款**  
**Cr.：主营业务收入**  
**Cr.：应交税费-增值税-销项税**  
**Dr.：主营业务成本**  
**Cr.：发出商品**

对于发货过账时就确认成本的分录如下：  
发货过账（VL01/VL02N）分录：  
**Dr.：主营业务成本**  
**Cr.：库存商品**

销售开票（VF01/VF02）分录：  
**Dr.：应收账款**  
**Cr.：主营业务收入**  
**Cr.：应交税费-增值税-销项税**

# 二、发出商品业务实操 #

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center]

## 2.1 发货过账-VL01/VL02N ##

**Dr.：发出商品**  
**Cr.：库存商品**  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 1]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 2]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 3]

## 2.2 销售开票-VF01/VF02 ##

**Dr.：应收账款**  
**Cr.：主营业务收入**  
**Cr.：应交税费-增值税-销项税**  
**Dr.：主营业务成本**  
**Cr.：发出商品**  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 4]

# 三、发出商品业务配置 #

## 3.1 条件类型配置 ##

条件类型进行相关的配置，激活启用发出商品业务流程。

### 3.1.1 激活发出商品业务流程-VOK0 ###

销售对应成本条件类型：VPRS  
激活路径或T-CODE  
T-CODE: VOK0 菜单栏：条件类型->条件类型->定义  
或  
路径：IMG->销售与分销->基本功能->定价->定价控制->定义条件类型  
![在这里插入图片描述][20201104224722786.jpg_pic_center]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 5]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 6]  
**勾选“应计”**，成本在销售开票时再确认。  
关于“应计”官方解释  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 7]

### 3.1.2 定义并分配科目代码 ###

对于是否需要定义账码不做强制要求，可以使用系统自带账码。  
自定义账码：ZV2  
路径：IMG->销售与分销->基本功能->科目分配/成本->收入账户确定->定义并分配科目代码  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 8]  
![在这里插入图片描述][20201104230052390.jpg_pic_center]  
![在这里插入图片描述][20201104230017315.jpg_pic_center]  
将自定义科目代码分配给VPRS的“应计项”  
![在这里插入图片描述][20201104230222895.jpg_pic_center]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 9]

## 3.2 发货过账配置 ##

发货过账借贷科目来源：  
T-CODE: OBYC  
事物：GBB（库存记帐的冲销输入）  
事物：BSX（存货记帐）  
事物：PRD（成本价格差额）

### 3.2.1 评估分组代码或评估修改(Valuation Area)-OMWD ###

估计范围 = 工厂 -> 2327  
![在这里插入图片描述][20201104192002250.jpg_pic_center]

### 3.2.2 评估分类或评估级别(Valuation Class)-MM03 ###

物料：10701073  
工厂：2327  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 10]

### 3.2.3 科目确定或科目修改(Account Determination)-OMJJ ###

事物GBB常见的科目确定VAX/VAY  
移动类型：601  
GBB对应VAX  
PRD对应PRA  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 11]

### 3.2.4 事物对应会计科目-OBYC ###

事物：GBB（库存记帐的冲销输入）  
事物：BSX（存货记帐）  
事物：PRD（成本价格差额）

根据3.2.1 / 3.2.2 / 3.2.3配置相关数据

事物：GBB  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 12]  
**科目1406000000（发出商品）**  
（在另外一种常见业务中，即发货过账是就确认成本，借方和贷方科目为“主营业务成本”）  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 13]  
事物：BSX  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 14]  
**科目1405980000（库存商品）**  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 15]

事物：PRD  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 16]

## 3.3 销售开票配置-VKOA ##

T-CODE: VKOA  
或  
路径：IMG->销售与分销->基本功能->科目分配/成本->收入账户确定->分配总账科目  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 17]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 18]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 19]  
AAGC(Account Allocation Group - Customer)是客户主数据的科目设置组，在客户主数据的销售视图中维护。  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 20]

AAGM(Account Allocation Group - Material)是物料主数据的科目设置组，在物料主数据的"销售视图2"中维护  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 21]  
帐码即科目代码，“3.1.2定义并分配科目代码”中自定义的ZV2

ZV2分配的总账科目是1406000000发出商品  
ZV2分配的备抵科目是6401040100主营业务成本  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 22]

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