有关物料价格更改到前一期间的解读

SAP允许将价格更改记帐到前一期间或上年期末上，以及当前期间，对于启用或未启用物料分类帐的物料，均可能通过事务代码MR21来处理。

当一个价格被改变，存货的总价值被改变，存货的总价值 = 总数量 x 价格；一个价格变化形成一个对存货科目的记帐，记帐值为：总数量 x 价格的差异。对方科目被记入一个收入或支出科目中。

以下是对SAP Library中相关例子的解读（个人理解，如有不妥，请见谅！）：

Posting a Price Change to the Previous Period or Previous Year 

Use

In Customizing for Invoice Verification, your system administrator can configure the posting of price changes to previous periods in two ways:

• The price change only applies to the previous period or to the previous year.

If this setting is chosen, the system only changes the price in the previous period or in the previous year. The account movements that took place in the previous period or previous year are reversed again in the current period.

See: example 1

• Price changes not only apply to the previous period or to the previous year but also to the current period.

If this setting is chosen, the system changes the price not only in the previous period or previous year, but also in the current period. If the quantities and previous prices are the same in the previous period or year, account movements only occur in the previous period. If this is not the case, account movements also occur in the current period. These account movements reverse the postings in the previous period and result in the current price change.

See: example 2

You post a price change to the previous period or year by entering a posting date from the previous period or year on the initial screen for making price changes.

Example 1

Price Change in the Previous Period Only

只将价格更改到前一期间

Material Master Records

	Previous period	Current period
Quantity	150	200
Price	10.00	11.00
Value	1500	2200

Price change valid in previous period only:

New price: 12.00

Account Movements

	Previous period	Current period
Stock account	150x(12-10) = 300 +   (i)	300 -               (iv)
Expenditure/income	300 -	300 +

Material Master Record After Price Change

	Previous period	Current period
Quantity	150	200
Price	12.00	11.00
Value	1500+300=1800       (ii)	2200=2200+300-300   (iii)

对于前一期间：

(i) 移动平均价由10.0变为12.0，则总的价值变化是：150x(12-10) = 300，此价值将记帐到存货科目中，如果引起存货价值增加，则借记存货科目，否则贷记。例如：

      借：存货科目                     300+

           贷：存货变化（收入） 300-

(ii) 此300元的价值累加到库存总价值中，即1500+300=1800

对于当前期间：

(iii) 前一期间增加的300元价值会结转本期来，导致存货价值变化（本例为增加），但由于不在当前期间作价格更改，即当前期间总价值保持不变。这时，系统期待一个分录用以冲减这个增加的价值，故会借记相应价值的存货科目300元。

借：存货变化（支出）   300+

               贷：存货科目         300-

 

Example 2

Price Change in the Previous and Current Period 

Material Master Record

	Previous period	Current period
Quantity	150	200
Price	10.00	11.00
Value	1500	2200

Price change in the previous period and in the current period:

New price: 12.00

Account Movements

	Previous period	Current period
Stock account	150x(12-10) = 300 +    (i)	200x(12-11)=200 +      (a) 200-300=100 -          (iv)
Expenditure/income	300 -	100 +

Material Master Record After Price Change

	Previous period	Current period
Quantity	150	200
Price	12.00	12.00
Value	1500+300=1800       (ii)	2200+200=2400        (b) 2400=2400+300-300    (iii)

对于前一期间：同上例(i) (ii)

对于当前期间：

(a) 当前期间移动平均价由11.0变为12.0，相应的价值变化为：200x(12-11)=200

(b) 此时存货总价值增加到2200+200=2400

(iii) 另外还有前一期间结转过来的300，变为2400+300

(iv) 此300的价值需要从存货科目中扣减掉，于是存货科目记帐金额为：200-300=100-，由于是负值，相应地记入贷方科目