EBS FA资产重估概念及操作手册

1. 概念

http://baike.baidu.com/view/1568314.htm

资产价值重估是对企业账面价值和实际价值背离较大的主要固定资产和流动资产按照国家规定方法、标准进行重新估价。资产价值重估是依据物价变动幅度,对原购建固定资产进行重新估价,以确定其在某一时点上的实际价值,并据此调整账面价值。

 

2. 名词解释 (摘自UG)

Revaluation Reserve 重估准备金

If you are adding an asset, enter the revaluation reserve, if any. You cannot update the revaluation reserve after the period you added the asset. After that, Oracle Assets updates the revaluation reserve when you perform revaluations.

Revaluation Reserve = Existing Revaluation Reserve + Change in Net Book Value due to current revaluation

Note:

You can only enter revaluation amounts if you allow revaluation in the Book Controls window.

Revaluation Ceiling 重估限额

If you try to revalue the asset cost above the ceiling, Oracle Assets uses the revaluation ceiling instead.

Note:

You can only enter revaluation amounts if you allow revaluation in the Book Controls window.

 

To revalue all assets in a category: 成批重估某一类别

1. Navigate to the Mass Revaluation window.

2. Enter the Book for which you want to revalue assets.

3. Enter a Description of the revaluation definition.

4. Specify revaluation rules. 重估规则

5. Enter the category you want to revalue.

6. Enter the revaluation percentage rate to revalue your assets. Enter either a positive or negative number.

7. Override revaluation rules if necessary.

8. Choose Preview.

Oracle Assets runs the Mass Revaluation Preview Report so you can preview what effect this revaluation will have when you perform it. If necessary, update the definition and run the preview report again.

Note: You must preview the revaluation definition before you perform it.

9. Find the revaluation definition using the Mass Transaction Number.

10. Choose Run. Oracle Assets begins a concurrent process to perform the revaluation.

11. Review the log file after the request completes.

Note: You cannot run Mass Revaluation more than once per period. Once you run Mass Revaluation, values are changed in the Oracle Assets system. If you re-run Mass Revaluation in the same period, the Mass Revaluation calculation will be based on the previous Mass Revaluation calculation. You can run the Mass Revaluation Preview report as many times as you like, without affecting actual values in the system.

 

To revalue an individual asset: 成批重估某一条资产

• Enter the asset number you want to revalue instead of a category. If you revalue a single asset in a category which is also being revalued, the rate you enter for the asset overrides the category rate.

To review the effects of a revaluation: 查看重估影响

1. Navigate to the Mass Revaluations window.

2. Find the revaluation definition you want to review.

3. Choose Review to run the Mass Revaluation Review Report.

4. Review the log file and report after the request completes.

 

To copy an existing revaluation definition: 复制现有的重估定义

1. Navigate to the Mass Revaluations window.

2. Query the revaluation definition you want to copy.

3. Choose Special, Copy Definition from the menu.

4. Specify your rates and override any of the copied information in your new definition.

5. Save your work.

 

3. 系统操作:

1、选择账簿

2、“比率”——类别:对整个类别重估;资产编号:对单一资产重估,输入比率(eg:5%)

3、点击【预览】、记下成批事务处理编号

4、根据编号复查,点【运行】

http://note.youdao.com/yws/api/group/3970297/noteresource/5AB00EA6DCE644F0BAC8B11B7337B8E0/version/359?method=get-resource&shareToken=6CEA62AD2ABF4162902EAE42C6225E39&entryId=52285985

5、查看对应变化

http://note.youdao.com/yws/api/group/3970297/noteresource/0D2F774D378E4793BA21388BACEDB5AC/version/358?method=get-resource&shareToken=6CEA62AD2ABF4162902EAE42C6225E39&entryId=52285985

http://note.youdao.com/yws/api/group/3970297/noteresource/1ED12E8F7B534FE184E44A15330CF82E/version/360?method=get-resource&shareToken=6CEA62AD2ABF4162902EAE42C6225E39&entryId=52285985

 

4.疑问:

http://note.youdao.com/yws/api/group/3970297/noteresource/3F4D6B51CEC34E2BAD6EC920442D03BE/version/357?method=get-resource&shareToken=6CEA62AD2ABF4162902EAE42C6225E39&entryId=52285985

(12600-200)/58=

http://note.youdao.com/yws/api/group/3970297/noteresource/243131D45E114BD6869CD0713909F7A7/version/356?method=get-resource&shareToken=6CEA62AD2ABF4162902EAE42C6225E39&entryId=52285985

(为什么小数点后不一样orz)

 

5. 原因解释:资产重估是重估资产的当前价值,但调整基准是原始成本。

因此,按照上面的例子增加5%是指将09-14期间的资产净值调整为12600(增加了800,因此重估准备金为800,而非600)

计算公式应为:

12600/59=213.5593220338983

 


本文标题:EBS FA资产重估概念及操作手册

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