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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-fiaa-dm/
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**SAP 资产会计 - 折旧方法课程总结** 本课程深入探讨了 SAP 资产会计中的两种关键折旧方法：**生产单位法 (Units of Production Method)** 和**年数总和法 (Sum of Digits Method)**。 **1. 生产单位法 (Units of Production Method)** * **核心思想:** 该方法根据资产实际的生产或使用量来计算折旧。 * **灵活性:** 允许在资产使用期间根据实际情况调整总产量或剩余产量，系统会从调整生效的期间开始重新计算折旧。 * **配置:** 需要为未来开放的财政年度指定资产的预计产出数量。 * **计算公式:** 折旧 = 购置价值 (净账面价值) / 总产出 (剩余产出) * 本期产出 * **适用场景:** 适用于机器设备等使用量直接影响其价值的资产。 **2. 年数总和法 (Sum of Digits Method)** * **核心思想:** 这是一种加速折旧方法，其特点是早期计提的折旧额较高，后期逐渐减少。 * **计算逻辑:** * 系统会记录资产在其预计使用年限中的剩余使用年限，并将其加总。 * 每年计算折旧率时，将当年剩余使用年限除以总剩余使用年限。 * **特点:** * 会导致每期递减相同的折旧额（注意：这是对方法的一种简练描述，更准确地说，是折旧金额递减的幅度是相同的）。 * 在计划使用年限结束后，将无法进行折旧。若需要在此之后继续折旧，则需更换折旧方法。 * **重要限制:** * 不允许在使用年限结束后进行折旧。 * 使用此方法时，不允许在折旧开始年度之后进行后续购置或资本化。如需处理此类情况，必须通过创建**子序号**来管理。 * 购置年度必须与折旧开始年度相同。 * **计算公式:** 折旧 = 购置成本 (APC) * 剩余使用年限 (本期) / 剩余使用年限总和 (整个使用年限) * **适用场景:** 适用于价值在早期下降较快的资产，如某些技术更新换代快的设备。 **课程目标:** 完成本课程后，您将能够： * 全面理解生产单位法和年数总和法的原理。 * 掌握在 SAP 系统中配置这两种折旧方法的具体步骤。 * 能够根据业务场景选择合适的折旧方法，并进行有效的系统配置。 本课程通过详细的业务场景讲解和 SAP 系统配置演示，帮助学员熟练掌握 SAP 资产会计中这两种常用且重要的折旧方法。
This Course basically covered two depreciation methods one is units of production and another one is the sum of digits year.in this course, we explained business scenarios to sap system configurations. by end of this course, you will be familiar with all steps.1. Production Units MethodYou can change the total output quantity, or the remaining output, to the exact periods. The system then calculates unit-of-production depreciation based on the new total output quantity or the new remaining output, starting with the period in which the change was made.Specify the probable output quantity for every depreciation period in fiscal years that are still open.Calculation:Depreciation = acquisition value (net book value) / total output (remaining output) * period output 2. Sum of Digits MethodUseFor each year of the expected useful life, the system notes the remaining useful life for the assets and totals the figures in each year. In each fiscal year, the remaining life is divided by this total in order to calculate the depreciation percentage rate for that fiscal year. This method leads to depreciation amounts that are reduced progressively by the same amount each period.Since the remaining useful life is no longer defined after the end of the planned useful life, this depreciation method does not allow for depreciation after the end of the planned life. However, you can change to another method after the expected useful life has expired.Acquisitions after the depreciation start year or post-capitalization will necessarily lead to a positive net book value at the end of planned life. For this reason, such transactions are not allowed when using the sum-of-the-years-digits method of depreciation. With this method, you have to handle subsequent acquisitions by creating sub-numbers. It is also a requirement that the acquisition year is the same as the depreciation start year.Calculation:Depreciation = APC * remaining useful life (current period) / total of remaining useful life (over entire useful life)
