AC660_EN_Col51_FV_Part_A4 (第12页)

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AC660 Appendix 1: Appendix

ConsC/ADimension01ConsChartofAccounts01Version100Act. VersionPe-

riod012/1998ItemMediumTextforFSItemsITSMItmCIAREBPEBCat100000A

SSETS2+100100TOTALCURRENTASSETS2+110000CASHANDCASH

EQUIVALENTS2+110100Cash1+205700110200Securities1+119000NETRE-

CEIVABLES2+120000AccountReceivable-Net2+120100TradeReceivables1+

120200Doubtful Receivables1+ 125000Other Receivables2+ 125100Notes

Receivable1+125200InterestReceivable1+125300MiscellaneousReceivables1+

SAP0130000Intercompany Receivables2+ 130100IC Trade Receivables1+

110130200IC Notes Receivables1+ 110130300IC Interest Receivable1+

110130500IC Due to/from1+ 110131000IC Elimination of Payables/Receiv-

ables1+ X 135000INVENTORIES2+ 135100Raw Materials and Operating

Supplies1+ A3135200Unfinished Goods and Services1+ A3135300Finished

Products from Purchasing1+ A3135400Finished Products from Production1+

A3139900Clearing of IU Profit/Lossin Inventory1+ X140000OTHER CUR-

RENTASSETS2+140100PrepaidInsurance1+140200OtherCurrentAssets1+

150000DEFERREDTAXASSETS2+150100DeferredTaxAssets1+150200De-

ferred Tax Assets - Value Adjustment1+ 160000TOTAL FIXED ASSETS2+

170000INVESTMENTS2+ 170100Investments in Subsidiaries - Purchase1+

1100170200InvestmentsinSubsidiaries-Proportional1+1100170300Investments

in Subsidiaries - Equity1+ 1100170400Investments in Parent Company’s

Common Stock1+ 1100180000GOODWILL - NET2+ 1000181000Good-

will2+X1000181100Goodwill - Purchase1+X1000181200Goodwill - Propor-

tional1+X1000181300Goodwill-Equity1+X1100181400Goodwill-PushDown

Method1+1000185000Accum. GoodwillAmortization2-X1000185100Accum.

Goodwill Amortization - Purchase1-X1000185200Accum. Goodwill

Amortization - Proportional1-X1000185300Accum. Goodwill Amor-

tization - Equity1-X1000185400Accum. Goodwill Amortization -

Push Down Method1-1000190000PROPERTY, PLANT AND EQUIP-

MENT2+1000191000Property, Plant & Equipment2+1000191100Land

and Real Estate1+1000191200Buildings1+1000191300Furniture and

Fixtures1+1000191400TransportationEquipment1+1000191500Machineryand

Equipment1+1000195000AccumulatedDepreciation2-1000195200Accumulated

Depreciation - Buildings1-1000195300Accumulated Depreciation - Furniture

and Fixtures1-1000195400Accumulated Depreciation - Transportation

Equipment1-1000195500Accumulated Depreciation - Machinery &

Equipment1-1000200000TOTAL LIABILITIES AND STOCKHOLDERS’

EQUITY2-200100TOTAL LIABILITIES2-200200TOTAL CURRENT

LIABILITIES2-201000Trade Payables2-201100Trade Payables1-201200Mis-

cellaneous Trade Payables1-205000Other Payables2-205100Notes Payable –

Current Portion1-205200Bonds Payable – Current Portion1-205300Accrued

Interest Payable1-205400Accrued Wages Payable1-205500Accrued

Income Taxes Payable1-205600Dividends Payable1-205700Miscellaneous

Payables1-110100SAP0210000Intercompany Payables2-110210100IC

Trade Payables1-110210200IC Notes Payable1-110210300IC Interest

Payable1-110210400IC Dividends Payable1-110215000Income Taxes

Payable2-215100Income Taxes Payable - Federal1-215200Income Taxes

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Appendix1: Appendix AC660

Payable-State1-215300IncomeTaxesPayable- Foreign1-220000OtherTaxes

Payable2-220100Sales and Use Tax Payable1-220200Foreign Withholding

Taxes Payable1-220300Property Taxes Payable1-225000Deferred Income

Taxes2-225100Deferred Taxes Payable - Federal1-225200Deferred Taxes

Payable - State1-225300Deferred Taxes Payable - Foreign1-225400De-

ferred Tax Payables -Value adjustment1+230000TOTAL LONG

TERM LIABILITIES2-235000LONG TERM DEBT2-235100Notes

Payable - Long Term Portion1-235200Bonds Payable - Long Term

Portion1-236000Remaining Negative Differential from C/I1-5000239999B/S

Business Area – Clearing Account1-240000MINORITY INTER-

EST2-X6000240100MinorityInterest-CommonStock1-X6000240200Minority

Interest - Common Stock - ESOP Shares1-X6000240300Minority

Interest - Subscribed Capital Stock1-X6000240400Minority Interest -

Preferred Stock1-X6000240500Minority Interest - Additional Paid-In

Capital1-X6000240600MinorityInterest -TreasuryStock1-X6000240700Min.

Int. - Treasury Stock, Reciprocal Holdings Bet.1-X6000240800Minority

Interest - Dividends Payable1-X6000240900Minority Int. - Currency

Translation Differences2-X6000240910Min. Int. - Cur.Transl.Diffs

- Prop, Plant & Equip1-X6000240920Min. Int. - Cur.Transl.Diffs

- Investments1-X6000240930Min. Int. - Cur.Transl.Diffs -

StockholderśEquity1-X6000240940Min. Int. - Cur.Transl.Diffs -

Other1-X6000240945Min. Int. – Cur.Transl.Diffs (TC)1-6010240950Min.

Int. - Cur.Transl.Diffs - Rounding1-X6000241000Minority In-

terest - Retained Earnings2-XX6000241100Minority Interest -

Ret. Earnings - Prior Years1-X6000241200Minority Interest -

Ret. Earnings - Current Year1-X6000241300Min. Int. - Ret.

Earn. - CY Prior to First Cons1-XX6000241350Min. Int. – Ret.

Earn. – ANI Prior to Prop. Change1-6000241400Min. Int. -

Ret. Earn. - Appropriation Transfers1-XX6000241500Min. Int.

- Ret. Earn. - Appropriation Deductions1-XX6000241600Min.

Int. - Ret. Earn. - Dividends Paid1-XX6000241620Min. Int. -

Ret. Earn. - Dividends Paid Clearing1-X6000241630Min. Int. -

Ret. Earn. - Bonus Management1-XX6000241800Min. Int. -

Ret. Earn. - Appropriations1-X6000247000Minority Interest - In-

vestments in Subsidiaries2-X6000247010Min. Int. – Investments

in Subsid. - Purchase1-X6000247020Min. Int. – Investments in

Subsid. - Proportional1-X6000247030Min. Int. – Investments

in Subsid. - Equity1-X6000247040Min. Int. – Investments in

Common Stock of Parent1-X6000250000SHAREHOLDERS’ EQ-

UITY2-6000250050Total Subscribed Common Stock2-6000250100Common

Stock1-6000250200Common Stock ESOP Shares1-6000250300Subscription

Receivables1-6000250400Preferred Stock1-6000250500Additional Paid-In

Capital1-6000250600Treasury Stock1+6000250700Treasury Stock -

Unit1+6100250800Stock Dividends to be Distributed1-6000250900Cur-

rency Translation Differences2-X6000250910Currency Translation

Differences - Prop.,Plant & Equip.1-X6000250920Currency Transla-

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AC660 Appendix 1: Appendix

tion Differences - Investments1-X6000250930Currency Translation

Differences - Stockh. Equity1-X6000250940Currency Translation

Differences - Other1-XSAP1250945Currency Translation Differences

– Other (TC)1-6010250950Currency Translation Differences - Round-

ing1-X6000251000Retained Earnings2-6000251100Retained Earnings - Prior

Years1-X6000251200RetainedEarnings-Current Year1-6000251300Retained

Earnings- CY Prior to First Cons1-6000251350Retained Earnings –

ANI Prior to Proportion Change1-6000251400Retained Earnings -

Appropriation Transfers1-X6000251500Retained Earnings – Appro-

priation Deductions1+X6000251600Retained Earnings - Dividends

Paid1-X6000251620Retained Earnings - Dividends Paid1-6000251630Re-

tained Earnings - Bonus Management1-X6000251700Retained Earnings

- Clearing Cons of Investment1-XX6000251800Retained Earnings -

Appropriations1-6000300000Net Sales2-301000Sales2-301100Sales (Third

Party)1-A4301200Intercompany Sales1-A5302000Sales Discounts and

Returns2-302100SalesDiscountsandReturns(ThirdParty)1-A4302200ICSales

DiscountsandReturns1-A5303000CostofGoodsSold2+303100CostofGoods

Sold (Third Party)1+A4303200IC Cost of Goods Sold1+XA5304000Gross

Operating Profit from Sales2-305000Total Expenses2+306000Operating

Income2-310000Operating Expenses2+2000310100Materials Ex-

penses1+2000310200Inventory Valuation1+2000310300Packaging Materials

Expense1+2000310400Distribution Expenses1+2000310500Heating and

ElectricityExpenses1+2000310600SubcontractorServices1+2000310700Wages

and Salaries1+2000310800Pension and Employee Benefits Ex-

pense1+2000310900Payroll and Withholding Expense1+2000311000Medical

Expense1+2000311100Building and Equipment Maintenance

Expense1+2000311200Insurance Expense1+2000311300Auto Ex-

pense1+2000311800GoodwillAmortizationExpense2+X2000311810Goodwill

Amortization -Purchase1+X2000311820Goodwill Amortization -Propor-

tional1+X2000311830GoodwillAmortization-Equity1+X2000311840Goodwill

Amortization -Push-down1+2000311900Depreciation Ex-

pense2+2000311920DepreciationExpense-Buildings1+2000311930Depreciation

Expense - Furniture and Fixtures1+2000311940Depreciation Expense -

Transportation Equipment1+2000311950Depreciation Expense - Machinery

and Equipment1+2000312400Rent Expense1+2000312500Postage and

Shipping Costs1+2000312600Telephone Expense1+2000312700Travel

Expenses1+2000312800Supplies Expense1+2000312900Other General

Expense1+2000313000OtherAdministrativeExpense1+2000313100Professional

Fees1+2000320000Other Income and Expense2+320100Interest In-

come1-320200IC Interest Income1-100320300Dividend Income1-320400IC

Dividend Income1-100320500Other Income1-320600IC Other

Income1-100320650Revenue from Divestitures1-320700Interest Ex-

pense1+320800ICInterestExpense1+100320900OtherExpense1+321000Loss

fromWrite-DownInvestments1+321100ICOtherExpense1+100321150Expense

from Divestitures1+321200Equity in Net Income of 20 - 50% Sub-

sidiaries1-200321300Exchange Rate Gains (Losses)1-330000Income before

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Appendix1: Appendix AC660

Taxes2-335000Income Tax Provision2+340000Income Tax Provision -

Current2+340100Income Tax Provision - Current - Federal1+340200Income

Tax Provision - Current - State1+340300Income Tax Provision - Current

- Foreign1+350000Income Tax Provision - Deferred2+350100Income Tax

Provision - Deferred - Federal1+350200Income Tax Provision - Deferred -

State1+350300Income Tax Provision - Deferred - Foreign1+360000Income

fromContinuingOperations2-360050Non-ContinuingOperations2+360100Gain

(Loss) - Discontinued Operations - Net of Tax1-360200Gain (Loss) -

ExtraordinaryItems-NetofTax1-360300Gain(Loss) -ChangeinAccounting

Principle-Net1-370000NetIncomebeforeMinorityInterest2-370100Minority

Interest1-380000NetIncome2-390000AnnualNetIncome1+910000SelectedItem

forCur.TranslationAffect.Earnings1+X930000Stat: OtherItems2-X931000Stat:

Annual Net Income2-X931100Total Annual Net Income1-X931200Total

Annual Net Income - Offset1+X931300Minority Interest in Annual

Net Income1-X931400Minority Interest in Annual Net Income - Off-

set1+X931500Adjusted Annual Net Income1-X931600Adjusted Annual Net

Income - Minority Interest1-X932000Stat:Stockholders’ Equity for Equity

Method2-X932100Stat: AnnualNetIncomeforEquityMethod1-X932200Stat:

DividendsforEquityMethod1-X932300Stat: BonusManagement1-X932400Stat:

Currency Translation Differences1-X932500Stat: GW Elimination in Cons

Group1-X932600Stat: Adjustment of Prior Period Earnings1-X933000Stat:

Goodwill2-X100933100Stat: Positive Goodwill1-X100933200Stat: Negative

Goodwill1+X100939000Stat: General Offsetting Item1-X950000Stat:

Stockholders’Equity2-X6100950100Stat: CommonStock1-X6100950200Stat:

Common Stock ESOP Shares1-X6100950300Stat: Subscription Receiv-

ables1-X6100950400Stat: Preferred Stock1-X6100950500Stat: Additional

Paid-In Capital1-X6100950600Stat: Treasury Stock1-X6100950700Stat:

Treasury Stock Reciprocal Holdings1-X6100950800Stat: Stock Div-

idends to be Distributed1-X6100950900Stat: Currency Translation

Differences2-X6100950910Stat: Cur.Transl.Diff. - Prop., Plant & Equip-

ment1-X6100950920Stat: Cur.Transl.Diff. - Investments1-X6100950930Stat:

Cur.Transl.Diff. - Stockholders’ Equity1-X6100950940Stat: Cur.Transl.Diff.

- Other1-X6100950945Stat: Cur.Transl.Diff. - Other (TC)1-6110950950Stat:

Cur.Transl.Diff. - Rounding1-X6100951000Stat: Retained Earn-

ings2-X6100951100Stat: RetainedEarnings- Prior Years1-X6100951200Stat:

Retained Earnings - Current Year1-X6100951300Stat: Retained

Earnings- CY Prior to First Cons1-X6100951350Stat: Retained

Earnings – ANI Prior to Prop. Change1-X6100951400Stat: Ret.

Earnings - Appropriation Transfer1-X6100951500Stat: Ret. Earnings

- Appropriation Deductions1-X6100951600Stat: Retained Earnings

- Dividends Paid1-X6100951620Stat: Retained Earnings – Divi-

dends Paid Clearing1-X6100951630Stat: Retained Earnings - Bonus

Management1-X6100951700Stat: Ret. Earnings - Clearing Cons

of Investments1-X6100951800Stat: Retained Earnings - Appropria-

tions1-X6100962000Stat: Neg. SH Equity for Equity Method2-X962100Stat:

Neg. SH Equity - Annual Net Income f. Equity1-X962200Stat: Neg. SH

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AC660 Appendix 1: Appendix

Equity-Dividendsf. Equity1+X962300Stat: Neg. SHEquity-BonusManage-

ment1-X962400Stat: Neg. SHEquity-CurrencyTranslationDiffs1-X962500Stat:

Neg. SH Equity - GW Elimination in Cons Group1-X962600Stat: Neg. SH

Equity-AdjustedPr.PeriodEarnings1-XC-1000GroupShare1+XC-2000Group

Share with Voting Rights1+XC-3000Group Share without Voting

Rights1+XC-4000GroupShareinAnnualNetIncome1+XC-5000GroupShare,

Direct1+X

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Appendix1: Appendix AC660

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Index

A Decentralization of

Add-On Versions, 402 Responsibility, 3

Asset history sheet, 164 Default Sequence, 284

Assets, 162 Dimensions, 25

Auto Sequence, 285 Divestiture, 279

Divestitures, 275

B

Dividends, 278

Balance carry forwards, 327

Document Reconciliation,

Bonus payments, 276

211

business area consolidation,

Document type, 54

Drilldown functions, 19

Business Object, 30

Drilldown list, 371

C Drilldown reporting, 365

company consolidation, 25 E

Cons group, 54 Elimination differences, 209

Consolidation, 6, 28, 293 Elimination method, 208

Consolidation chart of Equity, 162

accounts, 47 Equity method, 291

Consolidation database, 51 external and internal

consolidation group, 31 accounting, 3

consolidation types, 25

F

consolidation unit, 25, 52

Consolidation Units and Fixed assets, 154

Groups, 25 Fixed values, 48

currency translation, 153 Form reports, 367

Current assets, 154 Formula Builder, 127

current-rate method, 153 FS item, 48

custom characteristics, 51 FS items, 160

Customizing settings, 273 G

D Global Enterprise, 3

Data consolidation, 74 Goodwill, 292

Data entry layout, 74 Goodwill Amortization, 281

Data entry layouts, 20, 98 group reporting, 25

Data entry profile, 97 Group Shares, 279

Data monitor, 327 H

Data Monitor, 83

Hierarchies, 372

Debit/credit signs, 311

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Index AC660

I Postings, 128, 275

Income statement, 154 profit center consolidation, 25

Individualfinancialstatement, R

160

Reclassifications, 311

Interactive Drilldowns, 355

Reporting interface, 375

Interunit elimination, 312

Restatement, 405

investee unit, 52

Retained earnings, 274

Items, 347

Rounding differences, 166

J

S

Journal Entry Reporting, 356

Search function, 22

K Simultaneous Consolidation,

Key figures, 369 233–234

Special Versions in EC-CS,

L

403

Ledger currency, 27 Status Monitor, 82

Liabilities, 162 Step Consolidation, 233

List processor, 22 Strategic Enterprise

M Management, 6

master data, 30 T

N temporal method, 153

Temporal translation

navigation attributes, 52

difference, 163

P

Transaction currency, 27

Parallel Hierarchies, 25 Transaction type, 165

partner unit, 52 Translation, 154

Periodic reclassification, 314

V

Posting, 208, 273

Validation, 126

Posting level, 328

Valuations, 28

Posting Levels I, 130

Variables, 367

Posting Levels II, 131

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Feedback

SAP AG has made every effort in the preparation of this course to ensure the

accuracy and completeness of the materials. If you have any corrections or

suggestionsforimprovement,pleaserecordthemintheappropriateplaceinthe

course evaluation.

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