EBS R12 中账户定义在哪配 和SLA 事件→科目映射 拆成两张可照着系统点的表。Fusion 思路一致但入口在 Receipt Accounting / Cost Accounting 的配置里文末顺带一句。一、EBS 各差异科目「定义路径」速查表通用导航前缀Inventory / Purchasing / Payables 职责 → 设置所有账户最终都落 GL 科目SLA 只是决定什么时候借哪个科目定义窗口Navigation字段名适用成本方法备注Inventory AP Accrual存货应付暂估Inventory → 设置 → 组织 → 组织参数Organization Parameters→Other Accounts 区Inventory A/P Accrual Account标准/平均接收时贷此科目Accrue on ReceiptYes 才用Expense AP Accrual费用暂估Purchasing → 设置 → 组织 → 采购选项Purchasing Options→ Accounting 区Expense A/P Accrual Account-费用类 PO 接收用非库存目的地Receiving Inspection接收检验中转Inventory → 设置 → 组织 → Receiving Options → 账户Receiving Account标准/平均货到待检挂此科目Deliver 时转出PPV 采购价格差异Inventory → 设置 → 组织 → 组织参数 →Other AccountsPurchase Price Variance Account仅标准成本公式 (PO价−标准成本)×量平均成本不配不产IPV 发票价格差异Inventory → 设置 → 组织 → 组织参数 →Other AccountsInvoice Price Variance Account标准/平均发票匹配 PO 时纯价差走此AP 匹配时从 PO 组织带出ERV 汇兑损益采购Payables → 设置 → 财务选项Financial Options→ Accounting 区Rate Variance Gain/Loss Account所有外币PO注意AP 模块也有 Realized Gain/Loss付款用这是未实现/匹配级ERVRealized Gain/Loss已实现汇兑Payables → 设置 → 选项 → 货币区 / Bank AccountsRealized Gain/Loss付款时与 ERV 不同别配混不可抵扣进项税无单独标准字段靠Tax Code税码→ 税分配 决定借进项税还是借存货/费用Tax Account 或手工分配所有EBS 标准不自动区分需 Tax Setup 里把某税码设为非抵扣或发票行手动改账户Average Cost Variance / Negative Bal Acct组织参数 → Other AccountsAvg Cost Var / Neg Qty Acct仅平均成本平均成本下负结存估值错用不是 PPV关键层级覆盖规则Override 顺序暂估账户PO 行分布可改 → 组织参数默认值IPV发票匹配时默认取存货组织的 IPV 账户可分发账户覆盖ERV财务选项级OU 级统一AP 发票行不能改走 SLA二、SLASubledger Accounting事件 → 科目映射表EBS R12 的 SLA 通过AMBAccounting Methods Builder 把业务事件映射到日记账行。采购到付款链路涉及3 个 Event Entity2.1 Receiving Accounting Events接收子账Event Entity Receiving Accounting EventsEvent ClassEvent Type触发时点典型借贷标准成本Accrue on Receipt涉及科目来自上面配置ReceiptReceipt into Receiving Inspection接收扫描Dr Receiving Inspection / CrInventory AP Accrual接收账户存货暂估ReceiptLogical Receipt直运逻辑接收同上同上Receipt ReturnReturn to Vendor退货给供应商反向同上AccrualPeriod End Accrual月末接收应计Dr Expense / Cr Expense AP Accrual费用暂估Retro Price AdjRetroactive Price Adjustment to ReceiptPO retrofit 改价Dr/Cr Accrual ERV/IPV暂估差异→接收点 SLA 只动接收检验和暂估不碰 PPVPPV 在 Deliver 才出。2.2 Material Accounting Events存货/成本子账Deliver 时点Event Entity Material Accounting EventsEvent ClassEvent Type触发标准成本分录平均成本分录PO DeliveryPO Delivery into Inventory从接收区 Deliver 入子库Dr 原材料(标准成本) /Dr PPV / Cr Receiving InspectionDr 原材料(PO本位币价) / Cr Receiving Inspection无 PPV 行PO DeliveryLogical PO Delivery into Inventory直运入库同上标准成本逻辑同上平均逻辑Delivery AdjPO Delivery Adjustment成本调整Dr/Cr 存货 PPVDr/Cr 存货调均价ReturnReturn to Receiving Inspection from Inventory退库反向 红字 PPV反向→PPV 只在PO Delivery into Inventory事件类的标准成本组织里由 SLA JLTJournal Line Type Purchase Price Variance抛出。2.3 Payables Accounting Events发票匹配 付款Event Entity Payables Accounting EventsInvoice / Payment 类Event ClassEvent Type触发分录要素科目来源InvoiceInvoice Validated匹配 POAP 发票审批Dr 暂估 / DrIPV / DrERV / Dr 进项税 / Cr 应付账款暂估存货组织暂估IPV组织参数IPVERV财务选项ERV税税码InvoiceInvoice Price Variance Absorbed价差吸收同上 IPV 行-PaymentPayment Created付款Dr 应付账款 / DrRealized Gain/Loss / Cr 银行已实现汇兑走 Payables Options 的 Realized GL 账户Accrual Write-OffAccrual Write-Off Event暂估清理Dr/Cr 暂估 Offset Exchange Rate VarianceAccrual Write-Off 账户财务选项IPV vs ERV 在 SLA 里是两个 JLTInvoice Price VarianceJLT → 借/贷 IPV 账户Exchange Rate VarianceJLT → 借/贷 ERV 账户财务选项配的那个若 Match Option ReceiptERV 基准用接收日汇率Match Option Order用PO 录入汇率2.4 不可抵扣税在 SLA 怎么走税码Tax Code定义时指定Tax Account可抵扣进应交增值税-进项或Non-Recoverable 分配进存货/费用发票匹配时 SLA 按税分配行生成可抵扣→借进项税不可抵扣→借存货成本追加或管理费用-进项转出取决于你税码配的账户不走 IPV、不走 PPV独立税行三、一张端到端映射总图标准成本外币可抵扣业务动作SLA Event Class借方科目来源贷方科目来源接收Receipt into Receiving Inspection接收检验Receiving Opt存货暂估Org Param入库 DeliverPO Delivery into Inventory原材料(标准成本) / PPV(Org Param)接收检验发票匹配AP Invoice Validated存货暂估(Org Param) / IPV(Org Param) / ERV(Fin Opt) / 进项税(税码)应付账款付款Payment Created应付账款 / 已实现汇兑(Pay Opt)银行存款四、Fusion 对应关系一句话Fusion 没有组织参数窗口上述 PPV/IPV/暂估都在Receipt Accounting → Manage Receipt Accounting Options 和Cost Accounting → Manage Cost Organization Associations 里按 Cost Book 配SLA 叫Subledger Accounting in Fusion Applications事件类同名Receipt / Delivery / Invoice Match但 ERV 可通过 ProfileORA_CMR_IGNORE_AP_ERV_TERV选择不进存货估值 。
