从开票到支付

从开票到支付

本章讲述OpenERP的基本账户流程，从输入发票到记录付款。各种操作都有描述，从应收账款分录到核销处理，包括支付指令。

账户是公司管理的核心：所有公司的经营业务都交汇于此。它具有信息的作用（有多少现金？哪些债务需要偿还？存货估价怎样？）,其提供的可信和详细的会计信息有重要的助于决策的作用。

In most companies, accounting is limited to producing statutory reports and satisfying the directors’ curiosity about certain strategic decisions, and to printing the balance sheet and the income statement several times a year. Even then, there is often several weeks of delay between reality and the report.

注解

Valueing your Accounting Function

In many small companies, the accounting function is poorly treated.

Not only do you see the data for documents being entered into the system twice, but also the results are often just used to produce legal documents and regular printouts of the balance sheet and income statements some weeks after the closing dates.

By contrast, integrating your accounts with your management system means that you can:

reduce data entry effort – you only need to do it once,
run your processes with the benefit of financial vision: for example, in managing projects, negotiating contracts, and forecasting cash flow,
easily get hold of useful information when you need it, such as a customer’s credit position.

So accounting is too often underused. The information it brings makes it a very effective tool for running the company if it is integrated into the management system. Accounting information really is necessary in all of your company’s processes for you to be effective, for example:

for preparing quotations it is important to know the precise financial position of the client, and to see a history of any delays in payment,
if a given customer has exceeded his credit limit, accounting can automatically stop further deliveries to the customer,
if a project budget is 80% consumed, but the project is only 20% complete, you could renegotiate with the client, or review and rein in the objectives of the project,
if you need to improve your company’s cash flow then you could plan your service projects on the basis of billing rates and payment terms of the various projects, and not just delivery dates – you could work on short-term client projects in preference to R&D projects, for example.

OpenERP’s general accounting and analytic accounting handle these needs well because of the close integration between all of the application modules. Furthermore, the transactions, the actions and the financial analyses happen in real time, so that you cannot only monitor the situation but also manage it effectively.

The account module in OpenERP covers general accounting, analytic accounting, and auxiliary and budgetary accounting. It is double-entry, multi-currency and multi-company.

注解

财务

总账会计(或叫财务会计)用以确认交易的资产和负债.它使用复式记账法，所谓复式记账法就是确保每一个交易在记入贷方账户会被同时记入借方账户。
分析会计（或者叫管理会计或者叫成本会计）是一个独立的会计系统，它不但用来反映总账会计也构造了一个用来反映公司管理需求的中心。
辅助账户是用于反映顾客或供应商的账户。
预算会计用于事先规定资源分配的期望值，通常用于年度会计期间的开始。

小技巧

多公司操作

在使用OpenERP多公司操作前, 请参考下面的情形进行配置选择:

如果你的多个公司间只共用少部分数据(如产品, 合作伙伴以及其他),推荐你为每个公司独立创建一个帐套,
如果你的多个公司间共用比较多的数据,那你就需要在同一个帐套中进行细致的权限规划配置了,

you can synchronize specified document types in several databases using the base_synchro module, which is a shared-funding module rather than a module in the standard open repositories.

One of the great advantages of integrating accounts with all of the other modules is in avoiding the double entry of data into accounting documents. So in OpenERP, an Order automatically generates an Invoice, and the Invoice automatically generates the accounting entries. These in turn generate tax submissions, customer reminders, and so on. Such strong integration enables you to:

减少处理数据的工作
极大地减少数据处理的错误，
get information in real time and enable very fast reaction times (for bill reminders, for example),
exert timely control over all areas of company management.

小技巧

For Accountants

You can configure the Accounting application using the information given in the configuration wizard.

With appropriate rights management, this allows trustees to provide customers with real-time access to their data. It also gives them the opportunity to work on certain documents that have no direct accounting impact, such as budgets.

This can provide a value-added service that greatly improves the interaction between trustees and their clients.

All the accounts are held in the default currency (which is specified in the company definition), but each account and/or transaction can also have a secondary currency (which is defined in the account). The value of multi-currency transactions is then tracked in both currencies.

这一章，你应该安装一个，包括销售管理、通用的会计科目表等演示数据的新的数据库。