SAPF90固定资产入账设备运费资本化
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设备采购运费资本化
根据国际财务报告准则（IFRS）或一般公认会计原则（GAAP），与固定资产取得相关的必要成本应计入资产的初始成本。设备采购运费直接与设备的获取相关，因此应资本化。但可能存在EXW等交货条款，需要买方自行找运输公司。这时在设备采购过程中，相关部门（如采购、物流、财务等）应密切合作，及时记录与设备采购相关的运费、装卸费、保险费等费用。财务收到运杂费发票后，用代码F-90将其资本化。
操作步骤
**1.进入F-90事务代码：**
登录SAP系统，在命令字段中输入F-90，然后按回车键。
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**2.输入凭证抬头数据：**
输入凭证日期、过账日期、参考和公司代码。
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**3.输入资产主数据：**
在“资产”选项卡中，输入固定资产编号。
**4.输入会计科目和金额：**
在“借方”栏中输入固定资产会计科目，输入金额。
在“贷方”栏中输入对应的会计科目，输入相同金额。
**5.输入税码和税额（如适用）：**
如果需要处理税务信息，可以在“税务”选项卡中输入税码和相关税额。
**6.检查并保存凭证：**
检查所有输入的信息，确保无误。
点击“模拟”按钮查看凭证预览。
点击“保存”按钮保存凭证，系统生成一个会计凭证号。
**7.FB03查看资产凭证：**
**8.FK10N检查供应商余额有无问题：**
** 注意： **
手工操作容易出错，需仔细核对输入的数据；需明确资本化范围，确保仅包括必要费用（注意增值税的合规处理）；资产及应付模块由不同会计负责时，要注意检查供应商余额有无被重复记账。
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