TNL FSD结算 会计凭证 知识笔记
🌲 TNL FSD 结算会计凭证
来源：
S4_P2_TNL_PR05_Blueprint_Mill Refinery Estate Transportation Execution_V1.00.pdfPage 130-142 标签：#project/s4hana#domain/sap#module/tnl#module/fin#topic/fsd#topic/transportation#type/blueprint⚠️ 中国业务适用说明： 中国（China Food, China Agri - Non-Trading）属于 Downstream。以下章节标注为 "Upstream only" 的内容不适用于中国。 中国特有的会计凭证详见 TNL_China_Food_Agri_运输管理_知识笔记
场景总览¶
TNL (Transport and Logistic) 在金光集团的 FSD 结算会计凭证按业务单元 × 运输方向 × 产品类型分为以下场景：
| 业务单元 | 场景 | 运费凭证 | 应计过账 | 科目类型 | 详情 | 适用性 |
|---|---|---|---|---|---|---|
| Upstream (Estate, Mill, Procurement-US) | Outbound 贸易/非贸易 | Freight Order | ❌ 无 | Expenses | §1 | 🔴 Upstream only |
| Inbound/Intercompany/Intracompany | Freight Order | ❌ 无 | Expenses | §3 | 🔴 Upstream only | |
| Upstream (GBE) | Outbound 贸易 | Freight Order | ✅ 有 | Expenses | §4 | 🔴 Upstream only |
| Inbound 贸易 | Freight Order | ✅ 有 | Inventory & Price Variance | §6 | 🔴 Upstream only | |
| Downstream (DSI, Oleo, KMI, Procurement-DS, China Food) | Outbound 贸易/非贸易 | Freight Order | ✅ 有 | Expenses | §4 | ✅ 适用 |
| Inbound/Intercompany 贸易 | Freight Order | ✅ 有 | Inventory (MAP/Standard) | §6 | ✅ 适用 | |
| Intracompany 非贸易 | Freight Order | ❌ 无 | Expenses | §8 | ✅ 适用 | |
| Upstream & Downstream | 非库存 (Capex, WBS) | Freight Order | ✅ 有 | G/L with CO Object | §9 | ✅ 适用 |
§1 Upstream - Outbound 产品集成¶
适用：Estate, Mill, Procurement-US，Outbound 贸易/非贸易
GR Service Entry Sheet + Settlement Management Document（同时过账）
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR Service Entry Sheet | Freight Clearing Account | GR/IR |
| Settlement Management Document | Expense | Freight Clearing Account |
Invoice Document（收到承运商发票时）
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Invoice Document | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
红色 = GR SES & SMD 同时过账，绿色 = 发票时过账
§2 Upstream - Outbound Lump-Sum Charges¶
GR Service Entry Sheet
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Expense | GR/IR |
Invoice Document
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Invoice | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
不需生成前置单据，不需成本分配
§3 Upstream - Inbound/Intercompany/Intracompany¶
适用：Estate, Mill, Procurement-US
GR SES + SMD（同时过账）
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR Service Entry Sheet | Freight Clearing Account | GR/IR |
| Settlement Management Document | Expense | Freight Clearing Account |
Invoice Document
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Invoice | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
无应计过账，实际 FSD 记为 Delta FSD
§4 Downstream - Outbound 产品集成（含应计）¶
适用：GBE, DSI, Oleo, Procurement-DS, KMI
Accrual FSD（应计）¶
GR SES + SMD
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR Service Entry Sheet | Freight Clearing Account | GR/IR |
| Settlement Management Document | Expense | Freight Clearing Account |
Delta FSD（差异调整）¶
GR SES + SMD
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR Service Entry Sheet | Freight Clearing Account | GR/IR |
| Settlement Management Document | Expense | Freight Clearing Account |
Invoice¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Invoice | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
补差逻辑： - FSD Accrual Amount > Invoice Amount → Delta FSD 视为贷项凭证，冲回差额 - 金额相等时 → 无 Delta FSD，仅汇率差异记入 Realized Forex of Other AP
§5 Downstream - Outbound Lump-Sum Charges¶
GR SES
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Expense | GR/IR |
Invoice
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Invoice | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
§6 Downstream - Inbound Inventory（含应计）¶
适用：GBE, DSI, Oleo, Procurement-DS, KMI
MAP（移动平均价）¶
Accrual FSD¶
GR SES + SMD
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Freight Clearing Account | GR/IR |
| SMD | Inventory | Freight Clearing Account |
| Freight Purchase Account | Freight Purchase Offset Account |
Delta FSD¶
库存 ≥ PO 数量时 → 全部记入 Inventory
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Freight Clearing Account | GR/IR |
| SMD | Inventory | Freight Clearing Account |
| Freight Purchase Account | Freight Purchase Offset Account |
库存 < PO 数量时 → 按比例分摊
Inventory = (Stock / PO Qty) × |Actual Invoice - Accrual|
Price Variance = ((PO Qty - Stock) / PO Qty) × |Actual Invoice - Accrual|
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Freight Clearing Account | GR/IR |
| SMD | Inventory | |
| Price Variance | ||
| Freight Clearing Account | ||
| Freight Purchase Account | Freight Purchase Offset Account |
Invoice¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Invoice | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
Standard Price（标准价）¶
Accrual + Delta FSD
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Freight Clearing Account | GR/IR |
| SMD | Price Variance* | Freight Clearing Account |
| Freight Purchase Account | Freight Purchase Offset Account |
*Price Variance 在月末重新评估为 Inventory
Invoice（同 MAP）
§7 Downstream - Inbound Lump-Sum Charges¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Expense | GR/IR |
| Invoice | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
§8 Downstream - Intracompany 非贸易¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Freight Clearing Account | GR/IR |
| SMD | Expense | Freight Clearing Account |
| Invoice | GR/IR | |
| VAT In | ||
| Accounts Payable | ||
| PPh 23 |
§9 Upstream & Downstream - 非库存 (Capex, WBS)¶
Accrual FSD¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Freight Clearing Account | GR/IR |
| SMD | G/L with CO Object* | Freight Clearing Account |
Delta FSD¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| GR SES | Freight Clearing Account | GR/IR |
| SMD | G/L with CO Object* | Freight Clearing Account |
Invoice¶
| Invoice | GR/IR | | | | VAT In | | | | | Accounts Payable | | | | PPh 23 |
*CO 对象包括：WBS Element, Cost Center, Internal Order
§10 月末成本匹配冲销¶
当月末尚未开票的运费金额，通过以下分录进行成本匹配：
月末冲销¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Manual Reversal | Prepaid Freight | Expenses |
月初转回¶
| 步骤 | 借方 | 贷方 |
|---|---|---|
| Manual Reversal | Expense | Prepaid Freight |
Prepaid Freight 作为 GL 科目表示在开票前已支付的运费
§11 Credit Memo 会计凭证¶
Credit Memo 是对承运商原发票的修正（超额收费、错误计费），过账方式为对应 FSD 的冲销。
Upstream - Outbound 产品集成¶
| GR SES | GR/IR | Freight Clearing Account | | SMD | Freight Clearing Account | Expense |
Upstream - Outbound Lump-Sum¶
| GR SES | GR/IR | Expense |
Upstream - Inbound¶
| GR SES | GR/IR | Freight Clearing Account | | SMD | Freight Clearing Account | Expense |
Downstream - Outbound 产品集成 / Lump-Sum¶
| GR SES | GR/IR | Freight Clearing Account | | SMD | Freight Clearing Account | Expense |
Downstream - Inbound Inventory（MAP）¶
库存 ≥ PO 数量
| GR SES | GR/IR | Freight Clearing Account | | SMD | Freight Clearing Account | Inventory | | | Freight Purchase Offset Account | Freight Purchase Account |
库存 < PO 数量（按比例）
Inventory = (Stock / PO Qty) × Credit Memo Amount
Gain Price Variance = ((PO Qty - Stock) / PO Qty) × Credit Memo Amount
| GR SES | GR/IR | Freight Clearing Account | | SMD | Freight Clearing Account | Inventory | | | | Gain Price Variance Product | | | Freight Purchase Offset Account | Freight Purchase Account |
Downstream - Inbound Inventory（Standard Price）¶
| GR SES | GR/IR | Freight Clearing Account | | SMD | Freight Clearing Account | Gain Price Variance Product | | | Freight Purchase Offset Account | Freight Purchase Account |
§12 FSD Reversal（取消冲销）¶
FSD 取消时的会计凭证，与 Credit Memo 结构相同但用途不同： - Credit Memo = 承运商开红票修正原发票 - Reversal = 系统内直接取消 FSD 单据
分录结构与上述 Credit Memo 一致（冲回原借贷方向）。
关键科目说明¶
| 科目 | 说明 |
|---|---|
| Freight Clearing Account | 运费清算科目，过渡用 |
| GR/IR | 收货/发票差异科目 |
| Expense | 运费费用（非库存场景） |
| Inventory | 库存科目（MAP 场景） |
| Price Variance | 价格差异（Standard Price 场景） |
| Freight Purchase Account | 运费采购科目 |
| Freight Purchase Offset Account | 运费采购抵销科目 |
| Prepaid Freight | 预付运费（月末成本匹配） |
| Accounts Payable | 应付账款（承运商） |
| PPh 23 | 印尼预扣税 |
| G/L with CO Object | 含成本对象的科目（WBS/成本中心/内部订单） |
🔗 关联笔记¶
| 笔记 | 关联原因 |
|---|---|
| TNL_China_Food_Agri_运输管理_知识笔记 | 中国 FSD 分录不同（Freight Expense / Standard Price） |
| TNL_运输主数据_运费协议管理_知识笔记 | FSD 结算基于 Freight Agreement 的费率 |
| EDM_MDG_主数据治理_知识笔记 | |
| OTB_订单到开票_TPM贸易促销_中国_知识笔记 | |
| LOG-SOP-003 物流费用管控 |
蓝图参考¶
| 项目 | 链接 |
|---|---|
| 蓝图文件 | 工作/01-Projects/S4-HANA/蓝图_TM_S4_P2_TNL_PR05_Blueprint_Mill Refinery Estate Transportation Execution_V1.00.pdf |
| BPH | 工作/01-Projects/S4-HANA/S4 HANA BPH.xlsx |
| BPH模块 | TNL (Transport and Logistic) |
| 蓝图章节 | §3.2 Freight Settlement Management (P.100-166) |
| 会计凭证章节 | §3.2.3.8 Freight Settlement Accounting Entries (P.130-137) |
| Credit Memo | §3.2.3.9 (P.138-141) |
| FSD Reversal | §3.2.3.10 (P.142-166) |