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ERP 环境下销售收入的确认及处理,因税法确认的收入与会计确认的收入在会计期内可能不一致,ERP 系统本身缺乏收入与费用的配比机制,缺乏健全的自动开票触发机制,导致销售收入确认的相关处理并未实现真正的一体化,而这一局部效率的降低影响了 ERP 整体效率。本文拟设计一种ERP 环境下的业务流程改造及会计处理方案,其目标是能够根据税法及会计制度的要求分别对销售收入确认,并秉承ERP 的实时性、自动化特点,实现会计与业务的一体化处理。
ERP environment, sales revenue recognition and processing, tax revenue recognized by the law and accounting for revenue may not be consistent within the accounting period, ERP system itself, the lack of income and cost of the matching mechanism, the lack of sound automated billing trigger mechanism, resulting in sales revenue Confirmation of the relevant treatment did not achieve true integration, and this reduction in local efficiency affect the overall efficiency of ERP. This article intends to design a ERP environment business process transformation and accounting treatment programs, the goal is to be able to tax revenue and accounting system requirements respectively, to confirm the sales revenue, and adhering to the real-time ERP, automation features, accounting and business integration Processing.