expense item

Once the Po receive destination type is expense. There is no transaction in inventory. At the period end At period end, Purchasing automatically creates a balanced journal entry for each uninvoiced receipt

Expense Charge Account Rules

When determining the default charge account for a line with a destination type of expense, the account generator may reference the charge account defined on the employee record. If the account

generator references the employee record, then the Expense Charge Account Rules enable you to override one or multiple segments of that default account based on the item category. This ability to override does not interfere with the action of the account generator, but simply replaces those segments you configure after the account generator has created a charge account.

 

• Destination type is expense

• Purchase order was not created from a requisition

• Account was not set in preferences

• Account was not sucessfully derived from project–based rules

• Account was not sucessfully derived from the item setup

 

Expense – The goods are delivered to the requestor at an expense location.

 

Inventory – The goods are received into inventory upon delivery. This option is appropriate only if the item is stock enabled in the deliver–to organization.

 

Shop Floor – The goods are delivered to an outside processing operation defined by Work in Process. This option is appropriate only for outside processing items. If Enterprise Asset Management is installed, you can use this destination for one–time (decription based) and non–stocked items to be delivered to a maintenance work order location.

 

The project information you enter is used by Oracle Projects for Deliver To destination types of Expense, or by Oracle Project Manufacturing for Deliver To destination types of Inventory or Shop Floor. See: Oracle Projects User’s Guide. See: Oracle Project Manufacturing Implementation Manual.

 

For expense items, if the Accrue Expense Items flag in the Purchasing Options window is set to Period End, the items cannot accrue upon receipt, and you cannot change the shipment level default. If the Accrue Expense Items flag is set to

At Receipt, the default is to accrue upon receipt, but you can change it to Period End.

 

For expense items, if the Accrue Expense Items flag in the Purchasing Options window is set to Period End, the items cannot accrue upon receipt, and you cannot change the default. If the

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4 – 114 Oracle Purchasing User’s Guide

Accrue Expense Items flag is set to At Receipt, the default is to accrue upon receipt, but you can change it to not accrue upon receipt. See: Defining Accrual Options: page 1 – 47.

 

For each transaction type above, you can view accounting lines for the expense items (with a Destination Type of Expense) only if you accrue the expense items upon receipt. You can view accounting

lines for inventory items (with a Destination Type of Inventory) from within Oracle Inventory only, not Purchasing. You can view accounting lines for shop floor items (with a Destination Type of Shop Floor) from within Oracle Work in Process only.

 

Inventory Accruals

Inventory and Purchasing provide you with visibility and control of your accrued liabilities for inventory items. Purchasing automatically records the accrued liability for your inventory items at the time of

receipt as perpetual accruals. This transaction is automatically recorded in your general ledger at the time of receipt (unless you specified otherwise when setting up periodic costing). The inventory expense is recorded at delivery if you use Standard Delivery and at receipt if you use Direct Delivery. You have options to determine whether Purchasing and Inventory reverse encumbrances. The option used is dependent on how you compare encumbrance to budget balances in inventory for your organization.

 

Expense Period–End Accruals

Purchasing optionally accrues uninvoiced receipts of non–inventory items when you close a period. You can choose which uninvoiced receipts are accrued. At period end, Purchasing automatically creates a

balanced journal entry for each uninvoiced receipt. Purchasing creates a reversing entry for the encumbered [81] amount corresponding to the expense while creating an accrual entry for the receipt in the general ledger if you are using encumbrance at your site.

 

Expense Perpetual Accruals

Purchasing optionally provides you with the ability to accrue non–inventory liabilities at the time of receipt. If you choose at time of receipt, Purchasing records an accrued liability and charges your receiving inspection account for each non–inventory receipt. This transaction is automatically recorded in your general ledger at the time of receipt. Purchasing creates a reversing entry for the encumbered amount at the time you deliver the goods to the final inventory or expense destination. When an invoice is matched to a purchase order and approved in Payables, it is not necessary for Payables to record an encumbrance for the expense. However, Payables will record an encumbrance for invoice price variance or exchange rate variance, if the variance exists.

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 [81]encumber  [in'kʌmbə]

v. 妨害, 阻害

如果您使用的是累赘，采购创建一个相应的费用，而在总帐中收到的应计项的担保金额冲销分录??

 

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