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po receive account

原创 Linux操作系统 作者:susie0409 时间:2012-09-24 14:22:08 0 删除 编辑
Select the receiving transaction for which you want to view accounting lines.
You can view accounting lines for the following transaction types:
 
• Receive
• Deliver (to Expense)
• Return to Receiving (from Expense)
• Return to Supplier
• Correct (Receiving Transaction)
• Correct (Return to Receiving from Expense)
• Match
 
PO receive, cost charge到po 上
po delivery, cost charge 到inventory 上
For each transaction type above, you can view accounting lines for
the expense items (with a Destination Type of Expense) only if you
accrue the expense items upon receipt. You can view accounting
lines for inventory items (with a Destination Type of Inventory)
from within Oracle Inventory only, not Purchasing. You can view
accounting lines for shop floor items (with a Destination Type of
Shop Floor) from within Oracle Work in Process only.
 
The following tables present standard cost purchasing transactions, and
their associated transaction information.
 
You can use the Receipts window in Oracle Purchasing to receive
material from a supplier into a receiving location. You can also use this
window to receive material directly to inventory. Please note that this
section addresses Inventory destinations only.
When you receive material or outside processing items from a supplier
into receiving inspection, the Receiving Inspection account is debited
and the Inventory A/P Accrual account is credited based on the
quantity received and the purchase order price.
 
Receiving Inspection @ PO cost                              XX           –
Inventory A/P Accrual account @ PO Cost                –          XX
 
Delivery From Receiving Inspection To Inventory:
 
Subinventory @ Standard Cost                                    XX       –
Receiving Inspection @ PO Cost                                –       XX
PO Variance (Favorable/Unfavorable)                      XX      XX
and, if applicable
Subinventory                                                                    XX     –
MOH Absorption                                                               –      XX
 
Receiving Inspection @ PO Cost                                  XX      –
Inventory A/P Accrual @ PO Cost                                  –       XX
and, if applicable
Subinventory                                                                       XX     –
MOH Absorption                                                                  –      XX
 
When you receive material from a supplier directly to inventory, the
receipt and delivery transactions are performed in one step.
First, the Receiving Inspection account is debited and the Inventory
A/P Accrual account credited based on quantity received and the
purchase order price.
 
Account Debit Credit
Receiving Inspection account @ PO Cost                          XX          –
Inventory A/P Accrual account @ PO Cost                             –            XX

Next, the Subinventory and Receiving Inspection accounts are,
respectively, debited and credited based on the transaction quantity
and standard cost of the received item.
Account Debit Credit
Subinventory accounts @ standard cost                                XX    –
Receiving Inspection account @ PO Cost                              –     XX
Debit/Credit Purchase Price Variance
 
If your item has material overhead(s), the subinventory entry is debited
for the material overhead and the material overhead absorption
account(s) is credited.
Account Debit Credit
Subinventory accounts                                  XX   –
Material Overhead Absorption account     –   XX

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