| 摘 要: 根据新会计准则和报表披露要求，远洋运输企业需要根据合同进度采用完工百分比核算法对未完航次的收入和成本费用进行核算。本文通过企业的实际应用简要介绍了一种基于SAP(思爱普)系统的未完航次利润核算平台的设计思路和实现方法。通过ABAP(高级商务应用编程)的结构设计上载报文、匹配运营方式和算法变量并利用内表进行系数计算和凭证推导，最后自动完成平行记账，使财务会计和管理会计能同时体现未完航次的当期利润，从而满足了不同航运公司的核算需求和新局势的发展要求，解决了航运企业的实际问题。 |
| 关键词: 未完航次利润核算；完工百分比核算法；SAP系统；ABAP语言 |
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中图分类号: TP319
文献标识码: A
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| Design and Implementation of Profit Accounting Platform for Unfinished Voyages in Shipping Industry |
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HUANG Zhen
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(Tan Kah Kee College, Xiamen University, Zhangzhou 363105, China )
huangzhen_999@163.com
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| Abstract: According to the new accounting standards and report disclosure requirements, shipping enterprises need to use percentage-of-completion method to calculate revenue and cost of the unfinished voyage according to contract schedule. This paper proposes to design and implement a profit accounting platform for unfinished voyages based on SAP (System Applications and Products) system. First, through structure design with ABAP (Advanced Business Application Programming), data package is uploaded; operation modes and algorithm variables are matched. Then, coefficient calculation and voucher deduction are performed via using the inner tables. Finally, parallel booking is automatically completed so that financial accounting and management accounting can simultaneously reflect current profits of unfinished voyages. The proposed platform is designed to meet accounting needs of different shipping enterprises and new situations, solving actual problems of shipping enterprises. |
| Keywords: profit accounting of unfinished voyages; percentage-of-completion method; SAP system; ABAP language |
