SAP CO模块的名词定义
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">成本要素</span><span lang="EN-US"><font face="">(cost element)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">：在</span><span lang="EN-US"><font face="">CO</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">模块当中，用来收集纪录在会计期间内记帐数据的组件。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">初级成本要素</span><span lang="EN-US"><font face="">(primary cost element)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">：初级成本要素与会计科目表对应，简言之，初级成本要素就是资产负债表及损益表上会看到的会计科目。较为特殊的在于，</span><span lang="EN-US"><font face="">SAP</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">设置</span><span lang="EN-US"><font face="">9*</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">开头的会计科目，让使用者便于进行成本结算用，当成本结算完毕、非领物料产生的未分配差异已透过手工调整至</span><span lang="EN-US"><font face="">FI</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">的业外收支科目，以及清理</span><span lang="EN-US"><font face="">GR/IR</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">科目后，</span><span lang="EN-US"><font face="">9*</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">的会计科目余额必定等于零。举例而言，物料非领自动产生传票文件时，系统会同时产生</span><span lang="EN-US"><font face="">FI</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">会计和</span><span lang="EN-US"><font face="">CO</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">文件。</span><span lang="EN-US"><font face="">CO</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">文件没有借贷方，通常为</span><span lang="EN-US"><font face="">30*</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">开头的文件编号。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">次级成本要素</span><span lang="EN-US"><font face="">(secondary cost element)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">：和会计科目没有对应关系</span><span lang="EN-US"><font face="">(</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">亦不会出现在两大表，只会出现</span><span lang="EN-US"><font face="">CO</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">模块</span><span lang="EN-US"><font face="">)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">，用于核算成本时，记录成本的移动结果，在</span><span lang="EN-US"><font face="">SAP</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">通常为</span><span lang="EN-US"><font face="">69*</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">开头的虚拟会计科目。初级成本要素通常可透过周期分摊为次级成本要素，而次级成本要素又可透过再次分摊进行特性值对特性值的分摊，或者分割到作业类型</span><span lang="EN-US"><font face="">(activity type)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">。</span><span lang="EN-US"><font face=""></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">成本要素群组：为了方便操作或阅读报表，可以将相似的成本要素组成一个成本要素群组，一个成本要素群组可以包含成本要素及成本要素群组（</span><span lang="EN-US"><font face="">ex: </font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">运用在分摊周期</span><span lang="EN-US"><font face="">(cycle)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">中</span><span lang="EN-US"><font face="">)</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">成本中心：公司内部负担成本（费用）的部门。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">成本中心阶层：由成本中心及树状节点组成的层次结构。这个环节颇为重要，若设置错误就会导致成本分摊不正确，间接制造费用无法合理分摊至直接制造费用的成本中心。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">成本中心群组：</span><font face="">
</font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">为了操作</span><span lang="EN-US"><font face="">(</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">分摊、分割</span><span lang="EN-US"><font face="">)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">和汇总信息方便，可按照需要将几个成本中心汇总成一组。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p>
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