货币类型和外币评估.doc

货币类型和外币评估一.Control Area Currency TypeTcode: OX06|OX19|OKKP图1是OX06的一个画面,只要稍微做过CO IMG的读者都会非常熟悉.1:Assignment control可选1-Controlling area sames as company code和2 (Cross-company-code). 如果选1,Currency type 只能是10-公司代码货币,这样在接下来的OX19分配公司代码给该控制区域时,所以的公司代码必须满足三个条件:(1) Currency,所有公司代码的本位币(设置:OBY6)必须相同,显然对于一个跨国集团在全球各地都有业务可能永远不会使用Assignment control 1.(2) Chart of Accounts,(运营)会计科目表(设置:OB13)必须相同.(3) Fiscal year variants(设置:OB29)的Period数必须相同(通常我们会使用相同的会计年度变式,尽管SAP似乎是说只要期间数相同就可以,意思是公司代码A可使用Z1,12+4期间,445型的,公司代码B使用Z2,也是12+4期间,SAP提供的K4),关于会计年度变式更详细请参考本书的FI配置.如果选2,则分配到该控制区域的公司代码只要满足两个条件就行:(1)科目表相同 (2)会计年度变式相同(期间数相同,同1).23:Currency type通常选30(group currency,又称Client currency),Currency使用集团货币,比如一家USA公司在全球有分公司,只使用一个控制区域,在此Currency设置USD.为什么通常不选比如20(Controlling area currency,通常)或其它Currency type呢,这是因为Currency and valuation profile(图1-3)我们可能会使用Group currency作为ML平行评估的currency type(我们知道ML可同时启动法定|利润中心|集团三种评估,你可为每种评估设置Currency Type,详细请参考ML配置).附加几点:(1)在ML配置时,你还可使用8KEQ改变Currency Type和分配Currency and valuation profile.(2)对一个全国各地有分公司的大型国企, 法定|利润中心|集团评估都可使用RMB,对一跨国集团可能涉及多种币种,业务就会变得复杂得多,接下来会仔细讨论.(3)Assignment control有业务数据就不可随意更改.二.FI和CO可使用的Currency Type.(1):Controlling Area Currency Type注意图2和图1的区别,在图2中,Currency type是20,同30 不同的是,30的currency只能是client currency(Tcode SCC4:跨Client的Standard Currency,就是说在此设置的client currency对整个client有效,你简单认为:Client standard currency = group currency),而20的Currency理论上是可随意定义的,在图2中是HKD,这样CO凭证中的CO Area currency就是HKD .图2-2显示了CO area可使用的6种Currency Type .为了加深读者对这些Currency的理解，我们看Co的两个重要表(Tcode:SE16)(1)COSP:External Posting,典型的数据是从FI posting过来(2)COSS:Internal Posting,CO内部过帐数据,比如工单的作业确定，分摊重过帐等这样一个case,company code 5100的本位币HKD,OX06定义CO Area currency type 30 with USD,现在使用RMB在第4 期间 支付一笔56元RMB某成本中心的服务费用(该费用科目建立了成本要素)在此涉及3种货币(1).记帐货币RMB,在中又称Transaction currency,Document currency,对应COSP的WTG001-WTG016(对应16期间).(2).公司代码货币,通常所说的Local currency,公司级的报表货币,对应WOG001-WOG016,bject currency,它和Company code currency有什么关系呢？(3).CO Area currency,对应OX06定义的Currency type 30和Curency USD.对应WKG001- WKG016.OB08 exch. Rate定义:7HKD = 1USD, 8 RMB = 1USD (Exch. Type M,USD是参考货币:OB07中设置) .FI posting后同时产生CO Doc(KSB1|KSB5可查看)查看COSP表我们可看到图3的画面Transaction currency 金额56 RMB,Object curency金额49HKD,CO area curr.金额7USD.图3-1还显示了Version是0(Actual version).CO凭证使用了3种currency,Transaction currency|Object currency|CO are currency .Object currency和company code currency的关系，SAP帮助上说：n(1)If all company codes which are related to one controlling area are using the same currency as the controlling area, the object currency can be freely chosen by the user.所有company code的local. Curr.和CO area currency相同,可随意定义obj. currency,请读者思考在哪定义这object currency?n(2)If the company codes are using different currencies as the controlling area, the object currency is fix linked to the company code currency.如果分配到同一CO area的company codes的local curr.各异，Object curr.=Comp.Co.Curr.n(3)Any transaction may involve different currencies for each. Exchange rate valuations are made at the time of the transaction.回到上面付56RMB的实例,CO doc.是从FI posting过来的,OBA7定义FI doc, Ex.rate type for forgn crncy docs为空表示默认使用所谓的平均汇率Exch. Rate M,CO doc也就使用Exch. Rate M,如果想更改CO doc.的exch. Rate,您会如何整？OK,COdoc表格也说了，Currency type也讲了，实例也举了，问题也提了，如果你还不了解就不大应该了除非一个超大的跨国集团实在需要，我觉得一个中型跨国公司十几个compay code使用一个controlling area最好,OBYC自动科目设置都简化了(2):FI Currency TypeSE16:V_T001A设置并行货币(图4),尽管SAP说可以说设置俩Additional currency,大都数情况下我们只能设置一个附加本位币,使用Tcode OBS2看看所谓的standard ledger|Legal ledger的currency 设置就知道(for FI-SPL,Tcode:GCL2)，实际看GLT0表(for SPL表是相关SPL的summary table)，只有TSL01-TSL16-for transaction currency, HSL01-HSL16-for local currency, KSL01-KSL16-for group currency,默认就这三组字段，而且从字段名称看，似乎铁定是推荐你的parallel currency使用group currency了图4,FI可使用的Currency type 种读者仔细看看图4-12345的意思,按F1就可,在设置FI ledger(包括Ledger 0-SE16:V_T001A和SPL-GLC2)的并行货币时我们默认我们只能设置一个Additioinal currency,并且valuation也只是valuation 0 , SAP说可以使用2个additional currency,估计是又要打啥补丁或通过SPL .当我们试图看FI doc的行项目表时,我们又能发现BSEG-DMBE3确实是用来保存third currency数据的,所以要想使用3rd currency,Summary table GLT0要update一下.BSEG-DMBTR:Amount in local currencyBSEG-WRBTR:Amount in document currencyBSEG-DMBE2:Amount in Second local currencyBSEG-DMBE3:Amount in third currencyBSEG-PSWBT:Amount for updating in General Ledger您可以试着将图4-2的valuation选1,或设置3rd local currency保存后用FB50记一笔帐,看有什么错误出现?(3):SAP涉及的Currency Type.你使用OMX6(更改Currency Type文本),该用的Currency Type基本上集聚在这了.(4)Operating Concern Currency图5是KEA0的一个画面.在此启动了2个currency type(最多可使用4 currency type),Operating concern curreny和company code currency,这样,产生PA doc会有两条记录,一条currency type是B0,一条是10,这样的好处是你将OC currency设成集团货币可以根据group currency分析,同时又根据company code currency分析各公司的利润.启动更多的currency type意味着数据量的成倍激增.(5)Profit center currency图6是0KE5的一个画面,valuation view 是legal valuation,使用的currency type是30,profit center local curreny是USD(Profit center可看成是”特殊的” SPL,ledger 8A|8Z).如果在ML要使用profit center valuation,此处valuation view要选2 profit center valuation .一个问题:0 legal valuation|1 group valuation| 2 Profit center valuation,究竟是什么意思,和currency type有什么密切关系?(6) ML currencyOB07:OBBS:OB08:OBA1-KDF|OB09Local Currency (company code)Transaction CurrencyGroup (client) CurrencyGlobal Company Currency Hard Currency (country level)Index Currency (country level)美元国际货币作用取决于美国的强大政治军事实力,国际投资地位和对外偿债能力,所以跨国集团愿意使用USD作hard currency(针对高通货膨胀的某国branch),据报道中国已有数千亿美金的外币储备,老美那些鸟人只要关门印刷钞票就能发财,太不公道了,什么世道?Maintain Currency and Valuation ProfileCompany code currency (10) in legal valuation (0)Group currency (30) in corporate valuation (1)Company code currency (10) in profit center valuation (2)当有业务数据时,想更改controlling area的currency type, ML的currency type会变的复杂,如何更改?如果还未上线,慢慢执行下面的tcodes吧,业务数据全给整没了.OBY6|SE16:V_001_COBR1:选上Delete CO Data,OKC3:删除CO dataOKC5:删除Cost ElementOKC4:删除Cost CenterOKC6:删除Activity TypeOKO5:删除OrderKKPV:删除CO objectKKE5:删除Base Planning ObjectKEC3:Define Currency Translation Key (CO-PA)For ML,只好SE38执行SAPRCKMJX程序 Deactivate material Ledger.汇率与外币评估汇率设置:OC47|OB07,OB08|OC41,SE16:V_TCURF图1显示了几个exch. Rate , 如图1-2,Exch. Rate M使用了参考货币(Ref. ccry)USD,假设甲公司的本位币是HKD,计RMB,OB08维护了1RMB = 0.98 HKD , 1RMB = 0.12000 USD,1HKD = 0.12500USD,则在甲公司用RMB记帐,RMB-HKD一定是使用USD做参考,RMB-HKD的exch. Rate是0.12000/0.12500而不是直接的0.98 . 使用参考汇率的好处在集团公司大大减少汇率的维护工作和避免冲突,每个分公司只要维护各自对参考货币的汇率就行. 不使用参考货币的汇率可能是网状分布的,使用参考货币就是以参考货币为中心分布的. 几个常遇的exch. Rate问题.1. 能否更改FI记帐的汇率?OBA7各FI doc type的default exch. Rate type为空(Exch. Rate M),如果你想某doc type使用另外的exch. Rate可以在Ex.rate type for forgn crncy docs栏位输入.2. CK11N能否使用另外的汇率.CK11N的Version是0,你只要在OKEQN设置P就行,估计影响一大片.你也可在OKYD专门针对某costing variant设置exch. Rate type .SE16: V_TCURFCurrently, both in the sales order and billing document always take the exchange rate value from exchange rate type EURX instead of M. This is because the FI configuration setting always default to the EURX exchange rate type for EUR USD, thus it need to be changed so it can take the rate with the exchange rate type M.In the current setting, the EURX has been defined in the currency translation ratio for exchange rate type M. The EURX need to be removed from column Alt. ERT for exchange rate type M for currency translation from USD EUR.就是说不使用EURX做EURUSD而是使用M exch. Rate type ,该死的Exch. Rate EURX .外币评估:OB59,OBA1-KDF|OB09注意Z001/Z002使用的exch. Rate是C, Z002选上了Balance Valuat.选择.TMD这个破Balance valut.是篾意思? 看SAP的帮助Balance Valuation for Open ItemsIf you select this parameter, open items are balanced per account or group and currency. The balance is valuated according to the valuation method. The valuation difference is posted as an expense or revenue (per account, only revenue OR expense).If you do not select this parameter, the open items are summarized and valuated per reference number. If there is no reference number, each line item is valuated individually. The differences that arise are posted as an expense or revenue (per account, expense AND revenue).Example: 3 line items: A, B and CA Reference number 1 100 USD190B Reference number 130-USD 50-C No reference number 10 USD 151) No balance valuation, lowest value principle, spot exchange rate 1.8 Total fromA + B70 USD140 DEMValuation difference 14- DEM ( 70 * 1.8 = 126 126 - 140 = - 14) C10 USD 15 DEMNo valuation, due to lowest value principle2) Balance valuation, lowest value principle, spot exchange rate 1.8 Total A - C80 USD 155 DEMValuation difference = 11- DEM (80 * 1.8 = 144 - 155 = - 11) The total is posted as an expense.3) No balance valuation, revaluation and devaluation, spot exchange rate 1.8 Total A + B 70 USD 140 DEM valuation difference14- DEM ( 70 * 1.8 = 126126 - 140 = - 14) C 10 USD15 DEN valuation difference+3 DEM Postings, expense 14 DEM, revenue 3 DEMZ004同Z003唯一不同的是Z004的Balance Valuat.选上了,Z003和Z004是专门重置外币评估的方法外币评估F.05通常分成2类评估 1. 以外币记帐的客户/供应商/总帐未清项（D/K/S） - 对所有的未清项进行评估 （余额虽为0，但有未清项） 2. 以外币记帐的资产负债表科目(即科目货币非本位币) - 对外币余额进行评估 确定评估差异有两种方法： 1. 在资产负债表出表日确认并在下月1日冲销 2. 在资产负债表出表日确认并更新被评估的未清项，不冲销 未清项的评估是在外币的汇率有变化时，对有涉及外币未清项的科目按统驭科目或科目类型、按 币种、分借贷分别进行统计其由于汇率变化产生的差额，将变化额按科目类型和币种进行帐务调整。 f-03、f-28、f-32你是在做这些记账操作的时候，item中出现valuation account吗？是的，去查出现此种情况的原会计凭证科目Open item的more data中均有valuation diff金额。外币评估简单操作.也就是Open Item BSEG的这个破BDIFF字段评估后有了差异(如下图).FI - Incorrect Exchange Rate determination in Foreign Currency Valuation in F.05The Euro Loan is valuated monthly in CC currency as well as Group Currency. The difference denoted the foreign Exchange Gain/Loss upon valuation. The GL A/c 30010010 was valued for this loan on 29/01/05. But the difference appears to be too high. wonder the formula in step 1 which is to revaluate foreign currency to closing month end rate is not right. In measuring 10M EUR, how come step 1 says US$11M loss while step 2 says US$10M gain? Please investigate. It is necessary to investigate and close this issue ASAP as monthly closing is held up for this.F.05Estimated Man-dayIf we have a close look at GL30010010 for CC5100 we find that a number of entries have been posted on a back date. Pls. see the worksheet below.Now when the Transaction F.05 was carried out on 03/21/2005, the position of the GL was that The EUR value was 10M EUR, the local Currency value was also 10M HKD while the USD value was 12,223,092.47 all in credit. At this point, the system tried to valuate 10M EURO into HKD as step 1. It found the exchange rate from EUR to HKD using USD as reference currency to be 10.16381. Thus the valuation came to 101.638M HKD. The balance in books was 10M. so it posted a difference of 91.638M in credit signifying an actual liability of 101.638M in total (Document no. 600002097). While it valuated in HKD, it also carried out a valuation in Group currency which was a simple conversion of HKD to USD at the C rate existing on that date 1 HKD=0.12820USD . i.e. HKD91,638,065.52HKD*0.12820=11,748,000.00. This it posted as a liability. So now the total liability in USD came to 11,748,000.00 + original liability 12,223,092.47=23,971,092.47 USD or 23.971M.So when it tried to do a group valuation in step 2 it found the actual liability to be 10,000,000 EUR * 1.30300(Exchange rate for 1 EUR to 1 USD) = 13,030,000 or 13.030M USD. But the GL value was 23,971,092.47 USD. So it posted a debit of 23,971,092.47-13,030,000=10,941,092.47 or 10.941M USD.From the system point of view there is no mistake. It calculated values as per Balances existing in the system on a particular date.Hence the variation in Gain/Loss Account.FI Change F.05 Step 1 and Step 2 variantsCurrently each entities uses the following variants when running F.05/XXXX_STEP1 and /X