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Account Receivable Management System Iris Lee Topic Account Receivable System Structure…5 Minutes Account Receivable System Flow……..60 Minutes A. Account Receivable Maintenance B. VAT Invoice Issuing Procedure C. AR Write Off Procedure D. Letter of Credit Management E. AR Month End Procedure Account Receivable Common Data…...10 Minutes Account Receivable System Structure Sales Order Deposit Delivery Note AR Balance of Payment Misc. AR Sales Return Deposit Confirmation Credit Memo Deposit to-offset Account Receivable Notes Receivable Cash Transactions Incoming Payment AR Moth End Misc. to-offset Issue VAT Invoice LC Management AR Revaluation Incoming Payment Over Receipt Common Data Collection Term Account Category VAT Invoice Book Maintenance Collection Term Note Due Date: XXXX Shipment AR Date AR Base Date: 1.Delivery Date 2.Invoice Date 4.Beginning of Next Month of Delivery date 5.Beginning of Next Month of Invoice Date NR Due Date Note Base Due Date: 1.Delivery Date 2.Invoice Date 3.AR Date 4.Beginning of Next Month of Delivery date 5.Beginning of Next Month of Invoice Date 6. Beginning of Next Month of AR Date AR Date Calculation Example: Collection Term is OA30 days , NR Due day is 20 days AR Base Date : Beginning of Next Month of Delivery date Note Base due Date : AR Date Note Due Date: XXXX 3/20 4/1 Delivery AR Base date 1st of next month 5/1 AR date 30days 5/21 Note Due Date 20Days 5/1 Note Base due Date Accounts Category Account Receivable Deposit Delivery AR Balance AR Misc. AR To-offset Account Allowance : Be generated from sales return. Accounts to-offset : Manually entry. Advance Receive: Be generated by Deposit confirmation. Suspend Credit : Be generated by Cash Transaction. Discount: Manually entry. Must mapping to original invoice Non-AR VAT Invoice: Only Issue Invoice. VAT Invoice book Setup VAT Invoice Prefix Setup VAT Invoice Book Setup •Uniform VAT Invoice Type To define invoice books by company. •Uniform VAT Invoice Book Each Company may have many invoice books •Issue Method of VAT Invoice 1.Automatically be issued 2.Manually be issued Procedure of Account Receivable Maintain Delivery Note axmt620 Maintain Accounts Receivable axrt300 Auto Generate AR axrp310 Maintain Invoice axmt500 Auto Generate AR Summary axrp330 Maintain AR axrt300 Procedure of VAT Invoice Issuing Sales/Ret urn Note axmt700 Trsf Sls/Ret Note to Allowance axrp304 AR Generating Method one to one Delivery Note Delivery Note Delivery Note one to one AR Summary AR AR VAT Invoice Summary VAT Invoice AR Exchange Rate Exchange Rate Parameter Daily rate Monthly Rate Exchange Rate Setup Rate Option: AR parameters: Exchange Rate Base for Domestic Sales Exchange Rate Base for Export Sales Exchange Base Date 1.Export: Customs Date 2.Domestic Sales: AR date Bank Buying Bank Sell Bank Avg. Rate Customs Buy Customs Sell Default Setting in CoA of AR Entry Sheet Default Setting in Chart of Account of AR [By CoA Classification of AR] CoA of AR in Header Generate Entry Sheet Maintain Entry Sheet Procedure of VAT Invoice Issuing Maintain Accounts Receivable axrt300 Maintain Accounts Receivable axrt300 Batch Issue VAT Invoice axrp320 Maintain VAT Invoice axrt310 Print Invoice axrr300 VAT Invoice Summarized Issuing axrp340 Invoice Issuing Method 1. Issue VAT Invoice in AR Maintenance(axrt300) 2. Batch Issuing VAT Invoice(axrp320) 3. Summarized Issuing VAT Invoice(axrp340) 4. Issue VAT Invoice after Delivery(axmt620) Procedure of Write off Incoming Payment Receive Notes Receivable anmt200 Print N/R Collection Detail anmr221 AR Receive Cash Transaction anmt302 Print Report of Incom/Exp of Cash In Bank anmr320 Maintain Incoming Payment axrt400 Transfer A/R Entry Sheet to G/L Voucher axrp590 Feature of Write off in AR Write off by Multiple Currencies Multiple Credit CoA. & Debit CoA. Auto Write off Auto Generate Exchange Gain /Loss Auto Adjust unbalance Amount Mode in Write off AR (一) Definition of Temporary Receipt : To generate voucher for cash transaction/NR while cash transaction/NR confirmed. Cash Transaction Entry Sheet D: Cash C: Temporary Receipt Write off Receive NR Entry Sheet D: NR C: Temporary Receipt Entry Sheet D: Temporary Receipt C: AR Mode in Write off AR (二) Non Temporary Receipt : To generate voucher for cash transaction while Write off AR. Entry Sheet D: Cash C: AR Cash Transactions Write off NR Entry Sheet D: NR C: AR Write off in AR Debit 1.NR 2.TT 3.AR To-Offset 4.Misc. 5.Bad Debt 6.Discount 7.Exchange Loss 8.Cash 9.AP Credit 1.AR 2.Over-Rec. 4.Other AR 7.Exchange Gain 9.Credit of AP Letter of Credit Management Maintain Sales Order Axmt410 Modify Sales L/C axrt201 Maintain Sales L/C axrt200 Procedure of Shipping Maintain Accounts Receivable axrt300 Sales L/C Negotiation axrt210 Cash Transaction anmt302 Maintain Incoming Payment axrt400 Update Negotiating Date Feature of LC management Double confirm: Be confirmed by Logistics and Accounting Keep detail information Keep LC information / Negotiation Information Status Tracking: Provide LC Checking report Credit Control: Be calculated in Credit Control Cash Forecast Be included in Conglomerate Fund Planning AR Revaluation Purpose: To revaluate AR balance during month end procedure Method 1: Realized exchange gain and loss AXR Parameter Setting Axrs010 Revaluation Rate Revaluation Change AR Exchange Rate Entry Sheet For Exchange Gain/Loss Method 2: Unrealized exchange gain and loss Monthly Bank Buy Exch. Rate A/R Account Revaluation Report Axrr380 Accrued Voucher for Exch. Gain/Loss Reverse Exch. Gain/Loss On Next Month Procedure of AR Month End Un-invoiced Delivery Detail axmr630 Correct Y N Maintain AR Unconfirmed Document List aoou702 A/R Account Stated vs. GL Checking Report Print A/R Account Stated axrr351 axrr151 Correct Y A N Sales Revenue Details axrr378 Adjust Org. Transaction A Update Statistics Table aglp130 Print Account Period Report aglr200 Customer A/R Account Stated axrr500 Check CoA of AR and GL Query Period Account Balance aglq101 Print Subsidiary Ledger aglr906 AR Closing axrp401