年终结算¶
Year-end closing is essential for maintaining financial accuracy, complying with regulations, making informed decisions, and ensuring transparency in reporting.
参见
会计年度¶
默认情况下，会计年度设置为持续 12 个月，并于 12 月 31 日结束。然而，其持续时间和结束日期可能因文化、行政和经济因素而有所不同。
要修改这些值，请访问 。在 财务期限 部分，必要时更改 结束日期 字段。
如果期间持续*超过*或*不足* 12 个月，请启用 会计年度 并点击 保存。返回 会计期间 部分并点击 会计年度。然后，点击 新建，为其指定 名称、开始日期 和 结束日期。
注解
设定的会计期间结束后，Odoo 会自动恢复为默认的期间划分，并考虑 最后一天 字段中指定的值。
年终检查表¶
结算前¶
在结束一个会计年度之前，请确保所有事项都准确无误且是最新的：
Make sure all bank accounts are fully reconciled up to year-end and confirm that the ending book balances match the bank statement balances.
Confirm that all customer invoices and vendor bills have been created and all draft entries have been either confirmed or cancelled, as needed.
确保所有 :doc:`费用 <../../expenses>`的准确性并对其进行验证。
检查所有 已收付款 已录入并确认。
结清所有 暂记科目。
Ensure loans are properly registered for automatic amortization calculations.
Review overdue payables and receivables aged over 60 days, and assess whether a provision for uncertain liabilities or an allowance for doubtful accounts is required.
将所有 折旧 和 :doc:`递延收入 <../customer_invoices/deferred_revenues>`的记项记入账户。
结算财政年度¶
然后，要结束会计年度：
接下来，会计人员可能会核查资产负债表项目，并将以下资料记入账簿分录：
年终手工调整，
半成品/未完成制品，
折旧日记账记项，
贷款，
税项调整，
等等
在年终审计期间，会计师可以打印所有资产负债表项目（例如：贷款、银行账户、预付款、销售税报表）的纸质副本，以便与 Odoo 中记录的余额进行比对。
小技巧
As part of this process, setting a Lock Everything date to the last day (inclusive) of the preceding fiscal year is good practice. This ensures that journal entries with an accounting date on or before the lock date cannot be created or modified during the audit. Users with administrator access rights can still create and edit entries if an exception is configured.
全局锁定日期¶
设置锁定日期后，将阻止对会计日期早于或等于锁定日期的任何已过账日记账分录进行修改，同时也阻止过账会计日期早于或等于锁定日期的新分录。在此类情况下，系统会自动将会计日期设置为锁定日期的次日。
要设置 全局锁定 日期，请前往 。在 锁定日记账分录 窗口中，设置 全局锁定 日期并 保存。
After setting the Lock Everything date, an exception can be made if a modification is necessary.
Lock date exception¶
Users with Administrator access rights to the Accounting app can create exceptions. To do so:
After setting and saving a lock date, go to . In the Lock Journal Entries window, remove the Lock Everything date.
In the Exception banner, choose if this exception should be set for me (the current user) or for everyone, and how long it should last.
可以为此例外添加 原因。
所有这些信息都会记录在 公司记录 的沟通栏中。
小技巧
To remove a lock date after it has been saved, configure the exception to apply for everyone and set the duration to forever. This does not apply to the Hard Lock date, which is irreversible to ensure inalterability and to meet accounting requirements in certain countries.
当年收益¶
Odoo 使用一个名为**本年利润**的特殊科目类型来显示**收入**和**费用**科目之间的差额。
注解
会计科目表只能包含一个此类科目。默认情况下，它是一个 999999 账户，名为:guilabel:未分配利润/亏损。
要分配本年利润，请创建一个新的杂项分录，将其日期设置为会计年度结束日，以便将其计入任何权益科目。
然后，验证资产负债表上的本年利润是否正确地显示为零余额。如果是，则可以在 中将 严格锁定日期 设置为该会计年度的最后一天。
小技巧
:guilabel:`严格锁定日期`字段的设置是不可逆的，旨在确保满足某些国家会计法规要求的数据不可篡改性。如果无需遵循此类合规要求，则可能无需设置此字段。但如果需要设置，请务必在确认日期正确无误后进行设置，因为无论用户权限如何，该日期都无法更改或覆盖。
Annual closing¶
To complete the fiscal year-end process and finalize the annual closing, go to the Accounting dashboard and click Tax Returns on the Tax Returns journal from the Accounting dashboard. Alternatively, go to .
This view displays a chronological list of all pending returns including tax returns, advance payments (based on the fiscal localization), and annual closings. A pending Annual Closing follows two steps: review and submit. The Annual Closing item includes:
A period (year).
A deadline date.
The related company and branch(es), if applicable.
Action steps, such as Review and Submit, which turn green when completed.
Action buttons for key tasks.
A (vertical ellipsis) menu for additional options.
注解
Before the annual closing is reviewed, the number of Pending or Passed closing validation checks is displayed in red or green, respectively.
If the Deadline date has passed, it appears in red.
审查¶
To start reviewing an annual closing, click the annual closing line. The annual closing checks view displays the following, depending on the fiscal localization:
Aged payables per partner: Review payables without a partner.
Aged receivables per partner: Review receivables without a partner.
Bank Reconciliation: Reconcile all bank account transactions up to year-end.
Deferred Entries: Ensure start and end dates are correctly set on bills and invoices.
Earnings Allocation: After adjustments, transfer the undistributed profits/losses to an equity account.
Fixed Assets: Ensure assets are properly registered for automatic depreciation calculation.
Loans: Ensure loans are properly registered for automatic amortization calculations.
Manual Adjustments: Complete any necessary manual adjustments and internal checks.
No draft entries: Review and post draft invoices, bills, and entries in the period, or change their accounting date.
Overdue payables: Review overdue payables aged over 60 days and assess the need for an allowance for uncertain liabilities.
Overdue receivables: Review overdue receivables aged over 60 days and assess the need for an allowance for doubtful accounts or expected credit loss provision, as per IFRS 9 guidelines.
Total Receivables: Verify that the total aged receivables equals the customer account balance.
Total payables: Verify that the total aged payables equals the vendor account balance.
Some of the checks are performed automatically, while others serve as reminders to review essential tasks. Each check card is either labeled as:
Reviewed (highlighted in green): The check has passed.
To review (highlighted in grey): Action is required before the check can be manually marked as Reviewed or Supervised.
Anomaly (highlighted in red): The automatic check detects an issue. There are two options:
Click the failed check’s card to fix the issue.
Click Anomaly and select Reviewed or Supervised to pass the check without fixing the issue.
Once all closing validation checks have passed, either labeled as Reviewed or Supervised, click Validate to complete the Review step. The annual closing can then be submitted.
小技巧
To add customized checks, activate developer mode, and go to . Then, click New and complete the necessary fields.
All check status changes are logged in the chatter.
提交¶
Once a tax return has completed the Review step, click Submit.
If a Submission Instructions pop-up window appears, depending on the fiscal localization, follow the local Instructions, and click Mark as Submitted.
小技巧
To review checks before submitting the annual closing, click the (vertical ellipsis) icon on the annual closing line and select Reset.