erp原理和saperp答案-資料下載頁
2025-06-19 08:46本頁面
【正文】 ment of Cash FlowsConsiders the associated changes, both inflows and outflows, that have occurred in cash – arguably the most important of all assets – over a given period of time (., monthly, quarterly, or annually)Balanced set of books, as required by law, are prepared at this levelRevenues, in a simple sense, are inflows of cash as a result of selling activities or the disposal of pany assetsExpenses, in a simple sense, are outflows of cash or the creation of liabilities to support pany operationsRevenues Expenses = Net Ine: What the pany owns: What the pany owes: The difference between Assets and LiabilitiesAssets = Liabilities + Equityu Each business transaction impacting FI writes data to the SAP database creating a uniquely numbered electronic documentu The document number can be used to recall the transaction at a later dateu It contains, for example, such critical and necessary information as:n Responsible personn Date and time of the transactionn Commercial contentu Once written to the SAP database, a financial document (one impacting the financial position of the pany) can not be deleted from the databaseu It can be changed to some degree u The SAP document principle provides a solid and important framework for a strong internal control system – a requirement of law for panies that operate in the United States u These represent the legal and/or organizational views of an enterpriseu They form a framework that supports the activities of a business in the manner desired by managementu Permit the accurate and organized collection of business informationu Support the development and presentation of relevant information in order to enable and support business decisions8 / 8
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