SAP Note Optimization of Financial Processes for China: Cash Flow

Transcription

1 SAP Library Documentation Changes SAP Note Optimization of Financial Processes for China: Cash Flow CUSTOMER April, 2013 (C) SAP AG SAP Note:

2 Copyright Copyright 2013 SAP AG. All rights reserved. SAP Library document classification: PUBLIC No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. National product specifications may vary. These materials are provided by SAP AG and its affiliated companies ( SAP Group ) for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty. SAP and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Please see for additional trademark information and notices. (C) SAP AG SAP Note:

3 Customizing for Cash Flow Statement To create and print the cash flow statement [Page 4] in accordance with the legal requirements in China, you are required to make the following settings in Customizing for Financial Accounting (New) (FI) under General Ledger Accounting (New) Periodic Processing Report Statutory Reporting: China Financial Reporting Assign PDF Form to Programs Cash Flow Statements Define Cash Flow Statement Versions Cash Flow Statements Define Number Ranges for Adjustment Documents Cash Flow Statements Business Add-Ins (BAdI) BAdI: Cash Flow Statement If your accounting documents contain multiple debit and credit items and if you have items in your cash flow statement version defined as debit transactions or credit transactions, you need to additionally make the settings as described in Customizing for Enhanced Offsetting Account Determination. The purpose of the settings is to make sure that the Cash Flow Statement program can determine the offsetting accounts for these items as well. (C) SAP AG SAP Note:

4 Cash Flow Statement (Program) You use this program to create the cash flow statement using the direct method as required by law in China. Prerequisites You have made the settings described in Cash Flow Statements (Process). Features Translation of Foreign Currency in Cash Flow Statement The cash flow statement contains foreign currency amounts, but first the program translates the foreign currency to the local currency. Cash flows in foreign currency must be shown in the cash flow statement, translated into the Chinese currency at the officially published exchange rate on the date of the cash flow statement. To enable this, in the Other Settings group box, enter data as follows: In the Key Date for Translation field, enter the date of the cash flow statement In the For Previous Year field, enter the date of the previous year s cash flow statement Enter the exchange rate type In addition, the beginning balance must be shown using the exchange rate on the reporting date. Exchange rate differences between the rate on the reporting date and at the beginning of the year are shown in the last line of the statement. Separate Cash Flow Statements for Foreign Currencies You create a separate statement for each currency in which you have cash flows. To do so, run the program separately for each currency and make the following settings: In the Selection Criteria group box, enter the currency in the Document Currency field In the Show Statement In group box, select Foreign Currency Determination of Offsetting Accounts All cash-related accounting documents need to be broken down so that each debit posting is matched to exactly one credit posting, and vice versa. The system sets up debit-credit item pairs by determining offsetting accounts. This process is referred to as offsetting account determination. Simple Accounting Documents The program determines the offsetting accounts for accounting documents that contain one debit or credit item. It does this automatically; you do not need to make any special entries on the program selection screen. The program automatically stores the data of the offsetting accounts in the database. Complex Accounting Documents (C) SAP AG SAP Note:

5 The program can also determine the offsetting accounts for accounting documents that contain multiple debit and credit items if you have made the settings as described in Customizing for Enhanced Offsetting Account Determination. On the program selection screen, you must select the Offsetting Acct (Enhanced Determination of Offsetting Accounts) checkbox. To save the determined offsetting accounts in the database, you must additionally select the Save Offsetting Accounts checkbox. Splitting of Line Items Another function related to enhanced offsetting account determination is that the program can split single line items in an accounting document in two different ways as described in Scenario A and Scenario B in Example: Splitting Line Items. This is another function of the enhanced offsetting account determination function, and as such, you have made all the necessary settings as described in Customizing for Enhanced Offsetting Account Determination. Comparison Year and Period You can enter a year and the number of periods for comparison. In the cash flow statement created by the report, the results of the reporting period and those of the comparison periods are displayed in parallel. The comparison feature is also available in the PDF display of the income statement. Period Total for Debit or Credit Only When you define the period total for a cash flow statement version, you have a new option: the period total of debit amounts only or the period total of credit amounts. Conditional Display You can use the BAdI: Cash Flow Statement (IDCN_CASHFLOW) business add-in to define the conditional display of items in the cash flow statement. For example, only display amounts that is equal to or greater than zero. Output Based on your settings on the selection screen, the program displays the cash flow statement items in an ALV list, an Adobe PDF Form, or a Microsoft Excel worksheet, and it displays the item code and the total amount in the given currency. Navigation to Documents In the Accounting Documents Exist column, if an icon appears, you can display the data of all the accounting documents that belong to the given statement item. You can also double click an item and navigate to a list of documents that belong to the item. Offsetting Account Determination If you use enhanced offsetting account determination and one of the following cases occurs when you run the Cash Flow Statement program, the program issues an error. You then need to determine the offsetting accounts manually as described in Using the Manual Offsetting Account Determination Transaction: The report only partly determines the offsetting accounts The report does not determine the offsetting accounts at all (C) SAP AG SAP Note:

6 The report did not split the line items properly Zero Amount Character You can define a character (for example, - ) to replace the zero amounts in the financial statement. Activities To access the program, on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Periodic Processing Closing Report General Ledger Reports (New) Financial Statement/Cash Flow China Cash Flow Statement. (C) SAP AG SAP Note: