AP預(yù)付款(prepayment)的標(biāo)準(zhǔn)處理流程

1、R12 應(yīng)付款模塊(AP)：預(yù)付款(prepayment)的標(biāo)準(zhǔn)處理流程預(yù)付款的概念 財(cái)務(wù)會計(jì)的解釋：企業(yè)對于某些物資有時需要采取預(yù)先訂購的方式，即按照購貨合同規(guī)定預(yù)付一部分貨款。這部分預(yù)先付給供貨單位的訂貨款就構(gòu)成了企業(yè)的預(yù)付賬款。（來自會計(jì)學(xué)概論，要區(qū)分定金和預(yù)付款的區(qū)別?。?#160;Oracle EBS AP用戶文檔官方解釋：A prepayment is a type of invoice you enter to make an advance payment to a supplier or employee. For example, you need to pay

2、a deposit on a lease, or pay an employee an advance for travel expenses. You can later apply the prepayment to one or more invoices or expense reports you receive from the supplier or employee to offset the amount paid to them. You can enter two types of prepayments: Temporary and Permanent. Te

3、mporary prepayments can be applied to invoices or expense reports you receive. For example, you use a Temporary prepayment to pay a hotel a catering deposit. When the hotel's invoice arrives, apply the prepayment to the invoice to reduce the invoice amount you pay. Permanent prepayments cannot b

4、e applied to invoices. For example, you use a Permanent prepayment to pay a lease deposit for which you do not expect to be invoiced. 翻譯：預(yù)付款（Prepayment）是一種可以為供貨商或者員工提供提前付款的開票類型，例如，當(dāng)你需要付租賃定金，或者提前付差旅費(fèi)給員工。你可以事后將預(yù)付款核銷（apply）到一張或多張來自供應(yīng)商或者客戶的發(fā)票（Invoice）或費(fèi)用報(bào)表（Expense report），以抵消已經(jīng)支付給他們的金額。 你可以輸入兩

5、種類型的預(yù)付款：臨時預(yù)付款（Temporary）、永久預(yù)付款（Permanent）。臨時預(yù)付款可以核銷至你收到的發(fā)票或報(bào)銷單。例如，你可以臨時預(yù)付款去支付酒店的膳食定金，當(dāng)酒店的發(fā)票來到時，你可以用這張發(fā)票核銷預(yù)付款，從而減少應(yīng)該要支付的發(fā)票總金額。永久性預(yù)付款不能夠核銷至發(fā)票。例如，你可以使用永久性預(yù)付款來支付不期望獲得發(fā)票的租借定金。 假設(shè)有以下一項(xiàng)經(jīng)濟(jì)業(yè)務(wù) A公司向B公司購買一批價值1000元的產(chǎn)品，合同規(guī)定先預(yù)付500元。一個星期后，收到B公司1000元的發(fā)票，A公司付給B公司未付的500元。 預(yù)付款的標(biāo)準(zhǔn)處理流程 在Oracle EBS AP模

6、塊中，對預(yù)付款的處理主要有創(chuàng)建（Entering Prepayments）、付款（Paying Prepayments）、核銷（Applying Prepayments）、撤消核銷（Unapplying Prepayments）、預(yù)付款應(yīng)用掛起（Applying Holds to Prepayments）、釋放預(yù)付款掛起（Releasing Holds from Prepayments）、取消預(yù)付款（Cancelling Prepayments）等操作。 臨時預(yù)付款處理： 1  在發(fā)票工作臺（Invoice Workbench）系統(tǒng)建立一張500元的預(yù)付款（Pre

7、payment）類型發(fā)票，預(yù)付款類型為臨時（Temporary）。結(jié)算日期（Settlement Day）是該預(yù)付款允許被核銷的日期。AP不允許你在此日期之前對發(fā)票或費(fèi)用報(bào)表核銷臨時預(yù)付款。2  對這一張500元的預(yù)付款發(fā)票進(jìn)行全額付款。系統(tǒng)要求一定要對預(yù)付款進(jìn)行了全額付款后，才可以用發(fā)票核銷這張預(yù)付款。3  假設(shè)幾天后，收到了供應(yīng)商發(fā)來的1000元發(fā)票，則需要用500元的預(yù)付款核銷發(fā)票，減少要支付的金額。核銷后的發(fā)票，只需要支付500元的金額。核銷過程截圖如下：  4  點(diǎn)擊OK，進(jìn)行核銷窗口，選擇要核銷的發(fā)票及金額。 5  查看這張?jiān)幪枮镼9，總額為1000元的發(fā)票行，可以清楚看到核銷預(yù)付款的