会计分录

Various methods can be used to create accounting entries. You have already seen how an invoice creates its own entries, for example.

This section deals with

• managing bank statements,

• managing cash,

• manual journal entries.

Here we will show you how to enter financial transactions. In OpenERP, you can handle bank statements and also a cash register. Use different journals for these two kinds of transaction. According to the journal type selected, you will have a different screen.

管理银行对账单

OpenERP provides a visual tool for managing bank statements that simplifies data entry into accounts. As soon as a statement is validated, the corresponding accounting entries are automatically generated by OpenERP. So non-accounting people can enter financial transactions without having to worry about things such as credit, debit and counterparts.

To enter a bank statement, go to the menu Accounting ‣ Bank and Cash ‣ Bank Statements. A data entry form for bank statements then opens as shown in figure Data Entry Form for a Bank Statement.

Data Entry Form for a Bank Statement

The statement reference Name and the Date are automatically suggested by OpenERP. The Name will be filled with the statement number at confirmation of the bank statement. You can configure your own reference by managing sequences in the Administration ‣ Configuration ‣ Sequences menu.

Then select the correct Journal. Ideally, when you are configuring your company, you would create at least one journal for each bank account and one journal for petty cash in your company. So select the journal corresponding to the bank account whose statement you are handling.

The currency that you are using for the statement line is that of the selected journal. If you are entering statement lines for an account in American Dollars (USD), the amounts must be entered in USD . The currency is automatically converted into the company’s main currency when you confirm the entry, using the rates in effect at the date of entry. (This means that you would need valid currency conversion rates to be created first. Go to Accounting ‣ Configuration ‣ Miscellaneous ‣ Currencies menu.)

OpenERP automatically completes the initial balance based on the closing balance of the preceding statement. You can modify this value and force another value. This lets you enter statements in the order of your choice. Also if you have lost a page of your statement, you can enter the following ones immediately and you are not forced to wait for a duplicate from the bank.

So, complete the closing balance which corresponds to the new value in the account displayed on your bank statement. This amount will be used to control the operations before approving the statement.

Then you must enter all the lines on the statement. Each line corresponds to a banking transaction.

Enter the transaction line. You have two ways of entering financial transactions: manually or through the Import Invoices button.

手工分录

When you type the Partner name, OpenERP automatically proposes the corresponding centralisation account. The total amount due for the customer or supplier is pre-completed (Amount). This gives you a simple indication of the effective payment. You must then enter the amount that appears on your statement line: a negative sign for a withdrawal and a positive sign for a cash payment or deposit.

In the Payment press F1 to reconcile your payment directly with the corresponding accounting entry or entries to be paid.

导入发票

Click the Import Invoices button, then click Add to select the invoices for which your payment will have to be reconciled. Click OK to confirm your selection; the statement line will automatically be added with the corresponding reconciliation.

Reconciliation from Data Entry of the Bank Statement

注解

对账

Other methods of reconciliation are possible: from accounting entries, when saving the payment directly on an invoice, or using the automatic reconciliation tool.

You can carry out either a full or a partial reconciliation.

If you see a difference between the payment and the invoices to reconcile, you can enter the difference in the second part of the form Write-off. You have to set an account for the adjustment. The main reasons explaining the difference are usually:

• profit or loss,

• exchange differences,

• discounts given for fast payment.

When the reconciliation is complete - that is, the payment is equal to the sum of the due payments and the adjustments - you can close the reconciliation form.

The reconciliation operation is optional – you could very well do it later or not do it at all. However, reconciliation has got two significant effects:

• marking that the invoices have been paid,

• preventing the payment and invoice amounts from appearing on customer reminder letters. Unless you have reconciled them, a customer will see the invoice and payment amounts on his reminder letter (which will not alter the balance due since they will just cancel each other out).

Finally, once you have entered the complete bank statement, you can validate it. OpenERP then automatically generates the corresponding accounting entries if the calculated balance equals the final balance, indicated in the Closing Balance field. The reconciled invoices are marked as paid at that point.

You can also enter general accounting entries, for example, banking costs. In such cases, you can enter the amounts directly in the corresponding general accounts.

A user with advanced accounting skills can enter accounting entries directly into the bank journal from Accounting ‣ Journal Entries -> Journal Items. The result is the same, but the operation is more complex because you must know the accounts to use and must have mastered the ideas of credit and debit.

现金管理

To manage cash, you can use the menu Accounting ‣ Bank and Cash ‣ Cash Registers. At the start of the day you set the opening amount of cash in the entry (Opening Balance). Then open the cashbox to start making entries from the Cash Transactions tab.

Defining the Cash Register

All the transactions throughout the day are then entered in this statement. When you close the cashbox, generally at the end of the day, enter the amounts on the CashBox tab, in the Closing Balance section. Then confirm the statement to close the day’s cash statement and automatically generate the corresponding accounting entries. Note that the Calculated Balance and the CashBox Balance need to be equal before you can close the cashbox.

小技巧

Confirming the Statement

Accounting entries are only generated when the cash statement is confirmed. So if the total statement has not been approved (that is to say during the day, in the case of petty cash), partner payments will not have been deducted from their corresponding account.

管理账簿中的分录

Invoices and statements produce accounting entries in different journals. But you could also create entries directly in a journal (line by line) without using the dedicated journal views. This functionality is often used for miscellaneous entries.

To make manual entries, go to the following menu Accounting ‣ Journal Entries ‣ Journal Items. In the Journal field from the filter, select the journal in which you want to post, then click Find. When you select a journal in this filter, you do not have to fill in the journal when posting new entries.

Let us give the example of a purchase invoice. Note, however, that these entries are usually generated automatically by OpenERP.

Click the New button. Fill these fields manually in the following order:

• Reference: reference from the invoice or entry,

• Effective date: effective date of the entry, will be preset with today’s date

• Period: financial period, will be preset with the current period

• Partner: partner concerned,

• Account: general account (e.g. purchase account Products Purchase ),

• Name: description of the invoice line (e.g. PC2 ),

• Debit: here you type the debit amount.

• Journal: here you select the journal in which you want to post.

• Credit: here you type the credit amount, e.g. 1196 .

Press the Enter key on your keyboard to validate the first line. The next draft move number is assigned to your accounting entry. Your line is then colored red and takes the Unbalanced state. When a line is in the draft state, it is not yet reflected in the accounts. OpenERP will not validate that line until the balancing entry is made (so the credit amounts must balance the debit amounts for that set of entries).

OpenERP now proposes the balancing accounting line to be filled in. If the account used (in this case account 600000 ) includes taxes by default OpenERP automatically proposes taxes associated with the amount entered. At this stage you can modify and validate this second line of the account, or replace it with other information such as a second purchase line.

When you have entered all of the data from your lines, OpenERP automatically proposes counterpart entries to you, based on the credit entries.

小技巧

Completing a Balancing Entry

When an accounting entry is matched, OpenERP moves it to the Valid state automatically and prepares to enter the next data. Do not forget to definitely post the valid entries by clicking the Action button and selecting Post Journal Entries.

If you want to add some other balancing lines you can enter the number of the entry on the new line that you are entering. In such a case the whole line stays Draft until the whole set balances to zero.

核销过程

所谓核销就是对相同科目在不同凭证行的发生额来标识它们相互关联。一般来说核销用于：

• 指定付款关联的发票，这样这些发票就可以标识为已付，发给客户的催款函内不会再包含这些发票（即针对客户的应收科目做核销），

• matching deposits and cheque withdrawals with their respective payments,

• matching invoices and credit notes to cancel them out.

A reconciliation must be carried out on a list of accounting entries by an accountant, so that the sum of credits equals the sum of the debits for the matched entries.

核销只能在标记 核销(Reconcile) 字段为 可核销 的科目中进行核销操作。

小技巧

Do not confuse account reconciliation and bank statement reconciliation

It is important not to confuse the reconciliation of accounting entries with bank statement reconciliation. Account reconciliation consists of linking account entries with each other, while statement reconciliation consists of verifying that your bank statement corresponds to the entries of that account in your accounting system. You can perform statement reconciliation using the menu Accounting ‣ Periodical Processing ‣ Statements ‣ Statements Reconciliation.

There are different methods of reconciling entries. You have already seen the reconciliation of entries while doing data entry in an account. Automatic and manual reconciliations are described here.

自动核销

For automatic reconciliation, you will be asking OpenERP to search for entries to reconcile in a series of accounts. OpenERP tries to find entries for each partner where the amounts correspond.

Depending on the level of complexity that you choose (= power) when you start running the tool, the software could reconcile from two to nine entries at the same time. For example, if you select level 5, OpenERP will reconcile, for instance, three invoices and two payments if the total amounts correspond. Note that you can also choose a maximum write-off amount, if you allow payment differences to be posted.

Form for Automatic Reconciliation

点击菜单 会计(Accounting) ‣ 定期处理(Periodical Processing) ‣ 核销(Reconciliation) ‣ 自动核销(Automatic Reconciliation) 进行自动核销操作.

打开窗体后，可以按下面的要求填写：

• Accounts to Reconcile : you can select one, several or all reconcilable accounts,

• the dates to take into consideration (Starting Date / Ending Date),

• the Reconciliation Power (from 2 to 9 ),

• checkbox Allow write off to determine whether you will allow for payment differences.

• information needed for the adjustment (details for the Write-Off Move).

注解

Reconciling

You can reconcile any account, but the most common accounts are:

• all the Accounts Receivable – your customer accounts of type Debtor,

• all the Accounts Payable – your supplier accounts of type Creditor.

The write-off option enables you to reconcile entries even if their amounts are not exactly equivalent. For example, OpenERP permits foreign customers whose accounts are in different currencies to have a difference of up to, say, 0.50 units of currency and put the difference in a write- off account.

小技巧

Limit Write-off Adjustments

You should not make the adjustment limits too large. Companies that introduced substantial automatic write-off adjustments have found that all employee expense reimbursements below the limit were written off automatically!

注解

Default Values

If you run the automatic reconciliation tool regularly, you should set default values for each field by using the right-click mouse button in the web client (in edit mode) or the GTK client. The resulting context menu enables you to set default values. This means that you will not have to retype all the fields each time.

手工核销

进入菜单： 会计(Accounting) ‣ 周期性处理(Periodical Processing) ‣ 对账(Reconciliation) ‣ 手动对帐(Manual Reconciliation) 选择一个适当的科目 便可以进行手动核销操作。

当然你也可以在凭证行界面上调用手动核销操作。

Select entries that you want to reconcile. OpenERP indicates the sum of debits and credits for the selected entries. When these are equal you can click the Reconcile Entries button to reconcile the entries.

注解

Example Real Case of Using Reconciliation

Suppose that you are entering customer order details. You wonder what is outstanding on the customer account (that is the list of unpaid invoices and unreconciled payments). To review it from the order form, navigate to the Partner record and select the view Receivables and Payables. OpenERP opens a history of unreconciled accounting entries on screen.

Unreconciled Accounting Entries

After running the Reconcile Entries wizard, these lines can no longer be selected and will not appear when the entries are listed again. If there is a difference between the two entries, OpenERP suggests you to make an adjustment. This “write-off” is a compensating entry that enables a complete reconciliation. You must therefore specify the journal and the account to be used for the write-off.

按样例，按下面的数据进行核销：

On reconciliation, OpenERP shows a difference of 0.50. At this stage you have two possibilities:

• do not reconcile, and the customer receives a request for 0.50,

• reconcile and accept an adjustment of 0.50 that you will take from the P&L account.

OpenERP generates the following entry automatically:

两张发票会同核销调整单第一行相互核销。这两张发票则会被标记为已付。