以下内容较长，能看完的不简单，能看一半的也够牛的，能看懂的厉害啦！
凭证分解的信息
You can use the document splitting procedure to split up line items for selected dimensions (such as receivable lines by profit center) or to effect a zero balance setting in the document for selected dimensions (such as segment). This generates additional clearing lines in the document. Using the document splitting procedure is the prerequisite for as well as an essential tool for drawing up complete financial statements for the selected dimensions at any time.
You can choose between displaying the document with the generated clearing lines either in its original form in the entry view or from the perspective of a ledger in the general ledger view.
For document splitting to be possible, the individual document items and the documents must be classified. Each classification corresponds to a rule in which it is specified how document splitting is to occur and for which line items.SAP delivers a set of standard rules that should usually prove sufficient. If not, you can define your own set of rules and adapt these according to your needs.
Example
Example 1: Invoice
Suppose a vendor invoice containing the following items is entered:
Posting Key | Account | Segment | Amount |
31 | Payables | -100 | |
40 | Expense | 0001 | 40 |
40 | Expense | 0002 | 60 |
Document splitting then creates the following document in the General Ledger view:
Posting Key | Account | Segment | Amount |
31 | Payables | 0001 | -40 |
31 | Payables | 0002 | -60 |
40 | Expense | 0001 | 40 |
40 | Expense | 0002 | 60 |
Example 2: Payment
The payment for the above vendor invoice then contains the following items when entered:
Posting Key | Account | Segment | Amount |
50 | Bank | -95 | |
25 | Payables | 100 | |
50 | Cash Discount Received | -5 |
Document splitting then creates the following document in the General Ledger view:
Posting Key | Account | Segment | Amount |
50 | Bank | 0001 | -38 |
50 | Bank | 0002 | -57 |
25 | Payables | 0001 | 40 |
25 | Payables | 0002 | 60 |
50 | Cash Discount Received | 0001 | -2 |
50 | Cash Discount Received | 0002 | -3 |
为文档拆分给总分类帐科目分类
Each business transaction that is entered is analyzed during the document splitting procedure. In this analysis, the system determines for each line item whether it is an item that remains unchanged or an item that should be split.
In order that document splitting recognizes how the individual document items are to be handled, you need to classify them. You do this by assigning them to an item category. The item category is determined by the account number. In this IMG activity, you need to assign the following accounts in the system:
· Revenue account
· Expense account
· Bank account/cash account
· Balance sheet account
The classification of all other accounts is known to the system, so you do not have to enter them here. You can enter an account interval since the system recognizes SAP-specific classifications and does not allow SAP settings to be overwritten by your own settings.
Example
The following item categories are included in the system:
· Customer
· Vendor
· Cash discount offsetting
· Asset
· Material
· Expense
· Revenue
Standard settings
Item categories are included in the standard SAP System. You can not define any additional item categories. If the item categories included in the system do not meet your needs, contact SAP.
Activities
Enter your accounts or account intervals and assign them to an item category.
为文档拆分给文档类型分类
Every business transaction that is entered is analyzed during the document splitting process. In this process, the system determines which splitting rule is applied to the document. In order that the system can determine the splitting rule, you must assign a business transaction variant to each document type.
To ensure that a splitting rule is used appropriately, the relevant documents must meet certain requirements. These requirements relate in particular to certain item categories that either must or must not be available. This information is specified for each business transaction variant and is checked against the current document during posting. If the document does not meet these requirements, the system rejects the posting.
Example
The accounting transaction 0200 (customer invoice), variant 0001 (standard), is delivered. In this accounting transaction, the following item categories are allowed: customer, value added tax, withholding tax, expense, revenue, exchange rate differences, and company code clearing.
Standard settings
With the document types delivered in the standard system, SAP delivers a classification for document splitting. This classification is a proposal that you need to check against how your document types are organized. You need to check whether the classification or assignment to a business transaction variant produces the desired result in document splitting.
SAP includes business transactions in the standard system. The item categories that are allowed for each accounting transaction are also defined. Accounting transaction variants are also included. These are additional limitations of the accounting transaction.
You cannot define additional business transactions. However, you can define your own business transaction variants to the the standard business transactions.
Activities
Assign your document types to an accounting transaction and a business transaction variant.
Further notes
Document splitting is essentially controlled by the document type. You should therefore ensure that the documents used for business transactions are assigned uniquely in document splitting to a business transaction variant and in this way to a splitting rule.
You may therefore be required to introduce more document types.
Example:
The document type SA is assigned to business transaction 0000 Unspecified Posting with variant 0001.
In the methods delivered, no splitting rules are defined for the business transaction variant Unspecified Posting (with the exception of company code clearing). If an account assignment is expected in these documents, it has to be specified for all lines. This means that the system does not project any account assignments to non-assigned lines due to the absence of a splitting rule.
However, this document type is generally used for a large variety of business transactions that would also have to be treated differently in document splitting. In such cases, it is necessary to define additional document types and to assign them to the specific fiscal year variants.
定义零余额清算科目
For account assignment objects for which you want to have a zero balance setting, the system checks whether the balance of account assignment object is zero after document splitting.
If this is not the case, the system generates additional clearing items. In this activity, you have to create a clearing account for these additional clearing items.
Activities
Create a clearing account for your chart of accounts.
定义总帐会计核算的凭证分解特征
Use
In this IMG activity, you specify for which characteristics you want to perform document splitting in General Ledger Accounting. You can define the following:
· Whether you want to apply a zero balance setting for the characteristic
· Whether you want to use a partner field to document a sender/receiver relationship in the clearing lines generated additionally in the document
· Whether you want the characteristic to be a required entry field (whereby the system only accepts postings when this field can be filled with a value from the document splitting)
Requirements
The characteristics that you specify should be maintained in at least one of your ledgers.
Standard settings
If you have not yet entered any characteristics, the system proposes appropriate fields that are updated in your ledgers.
Activities
Check the settings and then save.
凭证拆分
可使用凭证拆分自动拆分所选范围的行项目（例如利润中心的应收账款行），或影响所选范围的凭证中的零余额设置。在凭证拆分中，系统会创建附加清算行。
凭证拆分使您可以随时针对下列范围草拟完整的财务报表：
· 段
· 利润中心
· 业务范围
· 基金
· 应收账款
· 客户定义的范围（客户字段）
例如，您可以根据一组法律要求（例如国际会计标准或美国公认会计准则）或责任范围（例如利润中心）创建（部分）资产负债表的分段显示。
此外，也可以在将其他成本（例如已实现或已评估的汇率差异）过账到与成本相关的控制相关科目分配对象时进行分配。稍后，您还可以在过账的同时资本化固定资产。
注意事项
实施凭证拆分需要仔细分析业务流程、标识相关业务交易，在许多情况下还需调整凭证类型。有关详细信息，请参阅迁移至新总账会计和带有凭证拆分的迁移。
如果已升级 SAP 系统，典型财务会计仍会处于活动状态并继续如常工作。此外，如果要迁移至新总账会计，请参阅 SAP 注释812919。
如果已在生产系统中使用新总账会计，而且随后要实施凭证拆分，则需配合使用〖总帐迁移驾驶舱〗和〖方案〗。有关详细信息，请参阅凭证拆分的后续实施。
如果要对凭证拆分进行后续更改，请参阅 SAP 注释891144。
集成
凭证拆分是新总账会计的一项功能（起始版本为 SAP ERP 5.0），其与特殊用途分类账 (FI-SL) 的凭证拆分相兼容。
凭证拆分使用凭证拆分特性作为科目分配对象来描述范围。
凭证拆分对后续流程（例如结账运行）和控制 (CO) 中的流程有影响。
下图显示了应用凭证拆分时的凭证数据流：
凭证数据流
有关会计接口的详细信息，请参阅会计接口。
特征
凭证拆分的依据是将凭证类型唯一分配至不可修改的预定义业务交易（或其在业务交易变式中的属性），以及将科目分配至不可修改的预定义项目类别。项目类别用于定义凭证拆分规则，这些规则根据业务交易来确定系统拆分凭证的哪些项目以及如何进行拆分。凭证拆分规则分配有凭证拆分方法。要激活凭证拆分，请指定一种凭证拆分方法。凭证拆分方法包含系统用来拆分凭证的凭证拆分规则。
凭证拆分
标准交付中包含标准凭证方法，该方法在大多数情况下未经更改即可使用。但是，也可以定义您自己的凭证拆分规则和方法，以便使标准凭证方法满足您的需求。有关详细信息，请参阅凭证拆分方法。
凭证拆分流程
凭证拆分的运行方式如下：
1. 进行过账时，系统根据凭证类型确定基础业务交易、将项目类别分配至凭证中的单独项目，并检查这些项目类别是否允许用于此业务交易。
2. 系统创建先前凭证的参考（例如清账和发票参考）。系统应用事先定义为总账会计的凭证拆分特性的科目分配。有关详细信息，请参阅被动凭证拆分。
3. 根据凭证分类，系统应用在其中指定如何拆分凭证及拆分哪些行项目的凭证的相关凭证拆分规则。有关详细信息，请参阅主动凭证拆分。
4. 如果系统无法确定单独行项目的凭证拆分特性的科目分配，则可通过继承方式或使用标准科目分配来确定科目分配。如果发生过账时尚未提供所需信息，则必须执行上述操作。可使用科目分配继承或标准科目分配来简化凭证拆分。有关详细信息，请参阅增强逻辑。
5. 对于总账会计的单独凭证拆分特性，可定义必须将这些凭证拆分特性的行项目分配至某个科目（必填条目字段）。然后，系统会检查这些凭证拆分特性的行项目是否具有科目分配。如果不具有，系统将拒绝过账并发出一条错误消息。有关详细信息，请参阅验证总账会计的凭证拆分特性。
6. 如果凭证的平衡范围不产生零余额，系统将创建附加清算项目，以确保凭证中的平衡范围确实产生零余额。有关附加信息，请参阅为各凭证创建零余额设置。
有关凭证拆分流程的示例，请参阅凭证拆分流程概览。
后续流程
可在后续流程的所有其他应用程序组件中使用拆分行项目，并将这些项目传输到其他程序或接口，例如用于以下流程：
· 已实现的汇率差异
也可以使用与成本相关的控制相关科目分配来过账已实现的汇率差异及清算或部分支付。
· 结账运行
可对已定义的凭证拆分特性执行结账运行，如未清项的外币估值。
有关详细信息，请参阅后续流程。
凭证拆分模拟
凭证输入期间，可模拟生成的过账。在总账视图的模拟中，可以调用专家模式。在专家模式中可获取有关拆分凭证以及应用的凭证拆分规则的详细信息。此外，专家模式使您可以查看特定于业务交易的凭证拆分的定制设置。
有关详细信息，请参阅模拟总账视图中的凭证。
显示拆分凭证
可按照下列方式显示财务会计中的凭证：
· 在输入视图中
· 通过总账视图的分类账视图及凭证拆分生成的清算行
凭证在总账视图中的显示方式取决于所要过账的分类账是否包含系统用于拆分凭证的凭证拆分特性。
有关详细信息，请参阅凭证显示。
约束
只能对可唯一分配给业务流程的凭证使用凭证拆分。当一个凭证中存在多个业务流程时，相关关系不明确（另请参阅主动凭证拆分）。
示例
以下示例显示了具有凭证拆分的特有业务流程：
示例 1：发票
输入的供应商发票具有下列项：
输入期间的供应商发票 | |||
记账码 | 科目 | 段 | 金额 |
31 | 供应商 | 100.00 | |
40 | 费用 | 0001 | 40.00 |
40 | 费用 | 0002 | 60.00 |
然后，凭证拆分将在总账视图中创建以下凭证：
总账视图中的凭证 | |||
记账码 | 科目 | 段 | 金额 |
31 | 应付账款 | 0001 | 40.00 |
31 | 应付账款 | 0002 | 60.00 |
40 | 费用 | 0001 | 40.00 |
40 | 费用 | 0002 | 60.00 |
示例 2：支付
输入时，上述供应商发票的支付将包含下列项：
输入期间的支付 | |||
记账码 | 科目 | 段 | 金额 |
50 | 银行 | 95.00- | |
25 | 供应商 | 100.00 | |
50 | 收到的现金折扣 | 0001 | 2.00- |
50 | 收到的现金折扣 | 0002 | 3.00- |
然后，凭证拆分将在总账视图中创建以下凭证：
总账视图中的凭证 | |||
记账码 | 科目 | 段 | 金额 |
50 | 银行 | 0001 | 38.00- |
50 | 银行 | 0002 | 57.00- |
25 | 应付账款 | 0001 | 40.00 |
25 | 应付账款 | 0002 | 60.00 |
50 | 收到的现金折扣 | 0001 | 2.00- |
50 | 收到的现金折扣 | 0002 | 3.00- |
ECC5.0以上的版本，因为新总账里有凭证分割功能，要求对科目进行分类，以便进行不同层次的核算。
路径：IMG->Financial accounting global settings (New)->business transaction->docment splitting->activate document splitting
SAP交付了标准的分割程序(12)和规则，基本能够满足大多数的业务需要。
此外，启用凭证分割的条件下，不但可以根据税码自动计算税额，还可以确定税所归属的特性，而这在以前是都是通过期末进行资产负债表的调整来实现的（F.5D/F.5E）。
主要配置环节如下：
IMG-财务会计（新）-总账会计核算-业务交易-凭证分解-为文档拆分给总账科目分类。这个环节的主要作用在于，系统根据你配置的科目范围来决定哪些行项目需要被分割，而具体的分割方法则是根据你指定的科目类别决定（SAP交付了标准的分割程序，但是具体如何分割则是由科目分类来决定的）。一般情况下，科目分类有资产负债表科目、客户、供应商、收入、费用等常见项。
-定义零余额清算科目。该环节的作用在于，定义凭证分割的零余额清帐（Clearing）科目。系统检查分割后的凭证在特性层次上余额是否为零，如果不为零，将生成附加的清帐行项目（代表特性之间的业务往来所形成的应收、应付关系）。SAP交付的标准科目确定码是000，选中该科目确定码然后分配科目表中的具体科目即可。（如：内部往来-利润中心等类似科目）。具体生成的清帐科目的借贷方向则根据特性之间的AP/AP关系确定。如：甲为乙支付了货款，则甲对乙形成应收，乙对甲形成应付，于是清帐行项目科目生成在甲的借方，乙的贷方。
FI的分割特性：路径同上-定义总账会计核算的凭证分割特性。该环节主要是配置凭证分割的特性（即基于什么层次进行分割），同时，定义分割是否是零余额，以及分割的特性是否是必须输入的。此外，还可以决定生成的清帐行项目中是否使用伙伴字段（Parter Field），以便更好的确定特性间的发送方和接收方。一般以上这几个选项都是需要的。根据实际项目需要选择特性。
CO的分割特性：路径同上-定义成本控制的凭证拆分特征。该环节的主要作用是配置CO的凭证分割特性。CO的分割特性仅当对应的科目是成本要素时才能被传输。根据实际项目需要选择特性。
-编辑未分配处理的常量。该环节用于定义默认的凭证分割的特性的具体值。在凭证过账时如果不能通过派生或者BADI获取具体的特性值，则使用这里所定义的特性的值。比如：在凭证过账时，找不到对应的利润中心，那么就使用这里所定义的缺省利润中心。配置步骤：首先定义一个常量，然后选中常量，双击值分配，给特性指定具体的值。双击利润中心的分配，指定默认的利润中心。
-激活凭证分解。激活凭证分割是在集团层（client），因此对整个集团下的公司代码都有效。在集团层激活之后，再在各个公司代码进行激活和取消激活，系统默认是所有公司代码都激活凭证分割。其中，“继承”选项表示从清帐行项目自动继承其所归属的特性，“缺省科目分配”表示第五步定义的默认的特性值。
Configure document splitting in new GL
In this blog, I will explain how Document Splitting is configured. This will help elaborate the concepts of document splitting and other features of new GL.
In my series of blogs on document splitting, I intend to explain and elaborate the concepts behind Document Splitting and highlight using examples how document splitting can be achieved for various complex business processes. I will use Profit Centre as a “scenario” to explain the functionalities; however all processes that apply to Profit Centre also apply to the other scenarios (Segment, Business Area).
To identify the series of blog, I have categorised the blogs under SAP > Document Splitting. If you have questions/ comments/ suggestions, please send me your comments in the form below.
SAP ECC delivers pre-configured splitting rules that can be used with little “local” configuration. The rules can also be modified in the configuration to suit specific business requirements/ processes. As far as possible, use the pre-configured rules for your business.
If you have to create custom splitting rules, SAP recommends you copy the SAP standard delivery to a custom splitting rule and then modify them. We will look at customising the standard pre-configured rules in a separate blog.
You have to complete the below configuration to activate Document Splitting
· Assign Scenarios to Ledgers
· Define Document Splitting Characteristics for General Ledger Accounting
· Define Document Splitting Characteristics for Controlling
· Classify G/L Accounts for Document Splitting
· Classify Document Types for Document Splitting
· Define Zero-Balancing Clearing Account
· Define Post-Capitalization of Cash Discount to Fixed Assets
· Edit Constants for Non-assigned Processes
Assign Scenarios to Ledgers
You should assign the required scenarios to ALL required ledgers; assigning scenarios to ledgers will determine which fields SAP will update when financial document is posted. We have looked at the definition of a scenario in the 2nd installment of this series of blogs. This configuration defines which fields will be split in the Document Splitting process.
This assignment can be configured in IMG menu path
Financial Accounting (New) > Financial Accounting Global Settings (New) > Ledger > Assign Scenarios and Customer Fields to Ledgers
Define Document Splitting Characteristics for General Ledger Accounting
The system proposes characteristics based on scenarios assigned to ledger. Select the characteristics for which you want financial documents to be split.
For each characteristic that you want SAP to perform Document Splitting, decide on whether:
· you want the field to be self-balancing. In the 1st instalment of this series of blog, we saw that if the total of the characteristic in any given financial document does not net to zero then the system posts a balancing entry into a clearing account for that characteristic.
· the partner field for the characteristic – this setting is strongly recommended if you have selected zero balance field. Selecting a partner field will ensure that the system posts the clearing document with reference to the partner or the offsetting field value. This will allow owner of one profit centre to easily identify which (partner) profit centre the document posting comes from.
· if you want the field values are populated after document split. If you select this indicator and the system is not able to populate values, then the document posting will be rejected with an error message.
Configuration can be performed in IMG menu path
Financial Accounting (New) > General Ledger Accounting (New) > Business Transactions > Document Splitting > Define Document Splitting Characteristics for General Ledger Accounting
Define Document Splitting Characteristics for Controlling
Document splitting supports certain subsequent processes whereby the system transfers document splitting characteristics from the original process to the subsequent process. Controlling (CO), for example, takes over the split line items. This means: If the subsequent processes post CO-relevant items, they can also transfer the CO account assignments from the original process to these line items. Controlling transfers these line items and the account assignments.
Examples of subsequent processes are Cash Discount, realised foreign exchange differences, individual adjustments to Vendor/ Customer lines. We will review and understand more details of Subsequent Processes in a subsequent blog.
Configuration can be performed in IMG menu path
Financial Accounting (New) > General Ledger Accounting (New) > Business Transactions > Document Splitting > Define Document Splitting Characteristics for Controlling
Classify G/L Accounts for Document Splitting
In this step, G/L Accounts are classified by Item Category. This will allow the system to perform Document Splitting based on Item Category derived on lines of a financial document. You cannot define additional item categories; assign G/L Accounts from your chart of accounts to pre-delivered Item Categories.
You must assign the following accounts in Customizing to the item categories:
· Balance sheet accounts — item category Balance Sheet Account (01000)
· Bank accounts (cash fund) — item category Cash Account (04000)
· Expense accounts — item category Expense (20000)
· Revenue accounts — item category Expense (30000)
The assignment of all other accounts is predefined by the system in table Allocation: Internal Key – Item Category (SAP) (T8G16). You can override the assignment of these accounts (for example, to assign the special G/L accounts for customers or vendors to the detailed item categories 02100 or 03100). To do this, use the Override Internal Item Category Derivation indicator.
Configuration can be performed in IMG menu path
Financial Accounting (New) > General Ledger Accounting (New) > Business Transactions > Document Splitting > Classify G/L Accounts for Document Splitting
Classify Document Types for Document Splitting
In this step, Document Types are assigned to Business Transaction and Business Transaction variant. This will ensure that the document type is included in the Document Splitting process.
There are certain restrictions that need to be understood:
· One restriction is that each business process should be posted by a unique document type – mixing of business processes within one document type is not allowed. For example, you cannot post Vendor Invoice and Customer Credit Memo with document type KR. If you use document type KR for Vendor Invoice, you should configure Customer Credit Memo to another document type.
· To ensure splitting rule is used appropriately, the system checks item categories that must and must not be available. The item categories are defined in the Business Transaction Variant configuration. For example, in customer invoice posting the following item categories are allowed: customer, value added tax, withholding tax, expense, revenue, exchange rate differences and company code clearing.
· You cannot define your own business transaction. If you need to use same document type for more than one business transaction, you should create your own custom document type rather and assign the business transaction.
Configuration can be performed in IMG menu path
Financial Accounting (New) > General Ledger Accounting (New) > Business Transactions > Document Splitting > Classify Document Types for Document Splitting
Define Zero-Balance Clearing Account
For characteristics that you defined zero-balance setting in Define Document Splitting Characteristics for General Ledger Accounting, you can configure the G/L account where the clearing posting is made.
We will discuss more on zero-balancing functionality in a separate blog.
Configuration can be performed in IMG menu path
Financial Accounting (New) > General Ledger Accounting (New) > Business Transactions > Document Splitting > Define Zero-Balance Clearing Account
Activate Document Splitting
SAP allows you to activate Document Splitting for the entire client. If, after active document splitting has been performed, there are still line items without account assignments for the document splitting characteristics defined, the system can add the missing account assignments using inheritance and standard account assignments.
The Standard Account Assignment is used to assign a constant Profit Centre to line items that have not derived/ split by Profit Centre. We will discuss the impact of Standard Account Assignment in conjunction with the use of Constants in Document Splitting in a separate blog.
Configuration can be performed in IMG menu path
Financial Accounting (New) > General Ledger Accounting (New) > Business Transactions > Document Splitting > Activate Document Splitting
Company Codes can be excluded from the activation in the next screen on this configuration.
Define Post-Capitalization of Cash Discount to Fixed Assets
If cash discount is applied to a payment of Vendor Invoice that was relevant to asset capitalisation, this setting will apply the cash discount to asset account instead of cash discount account. We will look at this process in detail in a subsequent blog on Document Splitting for Cash Discounts.
Configuration can be performed in IMG menu path
Financial Accounting (New) > General Ledger Accounting (New) > Business Transactions > Document Splitting > Define Post-Capitalization of Cash Discount to Fixed Assets
Edit Constants for Non-assigned Processes
In some processes, it is not possible to derive the correct account assignments for the document splitting characteristics of General Ledger Accounting when posting the document. This is the case if the required information is not yet available when the posting is made (for example, for payments without invoice reference). You can activate the standard account assignments to allow a constant value to be populated for processes where the profit centre is not assigned.
We will look at this process in detail in another blog on Use of Constants in Document Splitting.
Conclusion
There is little to configure if you decide to use the SAP delivered pre-configured rules. The pre-configured rules work for most business scenarios.
Once you understand the configuration rules of document splitting in new GL, it is easier to understand how to customise these rules to suit your business requirements. That is the topic of my next blog.
I hope this blog would have helped you in understanding the configuration behind document splitting. Please do leave your comments below whether this article was helpful; and whether you have any suggestions/ comments; or if you would like to share your experience with document splitting.
If you liked this blog, do click on your social media icon on the bottom and share it with your network. You could subscribe to this blog using the rss icon on the top right of this page.
