帐结发/表结法/未分配利润/期末余额/期初余额

Towards the year end, the balance for Asset and Liability accounts gets carried forward to the next year. However, the balances for the Expense and Revenue accounts gets moved to the Retained Earnings accounts. This is the reason why the beginning balances of Revenue and Expense accounts is zero in the year . Also, since these balances moves to retained earnings accounts, the closing balance of the retained earnings account does not equal to the opening balance of the next year.

 

接近年底时，对资产和负债账户余额结转至得到明年。然而，在费用和收入账户的余额被转移到帐户保留盈余(未分配利润)。这就是为什么一开始的收入和支出帐户余额在新的一年开始为零。此外，由于这些余额转移到留存收益(未分配利润)账户，(未分配利润)留存收益账户的期末余额不等于明年的期初数。另外如果是账结法，ERP在会计年度末，系统会自动将收入、费用清零，差额结转入利润；如果是表结法，这些余额无变化，即期初=期末.

结合上面的解释,我们部分公司的未分配利润帐户的2010-12 期末值不等于2011-01期初值,是正常的.不是系统问题.

 

1.Retained earning purpose last period closing balances will not match with next financial year first period opening balances because of the below reasons
未分配利润科目在年末期末余额和下一年度期初余额不等的原因如下:

A) The Oracle General Ledger application encompasses the year end closing process into the Open/Close Period program. To open the first period of a new year, the GLOIRE process in the Open/Close program completes the transfer of all balances marked Revenue or Expense in the code combination table to the retained earnings account for that balancing segment.

 The program then sets the beginning balances for these accounts to zero for the first period of the new year . So what ever difference is appearing between last financial year closing balance and opening balance of new financial year that is called profit for the year .
Oracle EBS总账系统使用打开/关闭期间的程序来控制年末关帐。对于打开新一年的第一个会计期间,GLOIRE进程在期间关闭/打开时结转(传送)所有关于收入(收益)和费用平衡段到未分配利润帐户.这个程序会把新年第一个会计期的期初帐户余额设置成为零。由于我们看到两个不同的值,对于上个财务年度期末余额和下个财务年度期初余额被称为这年的利润.

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So your retained accounts closing and opening balances will not match untill unless there is no revenue & expense activity for that year under that particular balancing segment value
所以你的未分配利润帐户期末和期初余额会(相等)不匹配,除非没有收入及费用活动在那一年.