年終結算¶
Year-end closing is essential for maintaining financial accuracy, complying with regulations, making informed decisions, and ensuring transparency in reporting.
其他資料
財政年度¶
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。
若要修改這些設定值，請前往 。在 財政期間 部份，可按需要更改 結束日期 欄位。
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。
備註
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。
年終檢查清單¶
結算前¶
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.
結算財政年度¶
之後，要結束會計年度：
之後，會計人員很可能會驗證資產負債表項目，並將以下資料記入賬簿記項：
年終手動調整，
半成品/未完成製品，
折舊日記賬記項，
貸款，
稅項調整，
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。
小訣竅
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。
小訣竅
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.
Current year earnings¶
重要
In versions before Odoo 19, current year earnings were handled differently. For consistency in your reporting history, upgrading users should revisit past fiscal years and explicitly book the results that were previously handled implicitly by the system. These manual journal entries should be made in chronological order. For more information on why this change was made and how versions before Odoo 19 compare to versions after it, see this blog post.
At the end of a fiscal year, a company will almost always have a net profit or a net loss that is calculated by summing the income and expenses accounts of the profit and loss statement. Odoo displays the result for year N as a dynamic line called Result Brought Forward in the trial balance and general ledger of the year N+1. To clear this dynamic line, create a manual journal entry in year N for the end-of-year result using a Current Year Earnings type account.
Balancing the trial balance¶
A trial balance is, by default, always balanced (meaning the sum of debits equals the sum of credits) because it records the sum of all journal entries which are themselves balanced. However, balance sheet accounts (assets, liabilities, and equity) carry over their balances from previous fiscal years, whereas profit and loss accounts (income, expense, and appropriation accounts) reset to zero at the start of a new fiscal year. This difference in account behavior would leave the trial balance unbalanced if it were not for the dynamic line - Result Brought Forward - that balances this difference temporarily until an explicit, manual journal entry is made to appropriate the profit or the loss. Posting an explicit entry to a current year earnings account at year-end 「neutralizes」 the dynamic line and ensures the trial balance is balanced by actual journal items. This manual journal entry does not need to be made immediately following the end of the fiscal year because the trial balance is always balanced, but whenever the company’s profit/loss is ready to be appropriated, this manual journal entry replaces the dynamic line.
Appropriation (current year earnings) accounts¶
Appropriation accounts (also called by their account type, current year earnings) are used to allocate a company’s profit or loss, whether that allocation is to reserves, dividends, or any other destination. There are several key pieces of information to know about these accounts and how they function:
Annual reset: Like the income and expenses accounts that are also found on the profit and loss statement, allocation accounts have their opening balances reset at the beginning of a fiscal year.
P&L presentation: These accounts appear at the bottom of the profit and loss statement.
No profit effect: Unlike income and expenses accounts, these accounts do not affect the calculation of the net profit.
Balance sheet counterparts: Only the counterparts of the journal items that debit or credit appropriations accounts (e.g., the dividends payable or the reserve accounts) appear on the balance sheet. This maintains a strict separation between the process of distributing profit and the resulting liabilities or equity.
Manual journal entry¶
To roll up income and expenses and replace the dynamic Result Brought Forward line with an explicit journal item that balances the trial balance, create a manual journal entry by following these steps:
Go to .
Click the New button.
Add a Reference such as
Annual Closing [YEAR], replacing[YEAR]with the current year.Set the Accounting Date to the end of the fiscal year in which the profit or loss was incurred.
In the Journal Items tab, add the necessary appropriation lines. In the case of recording a profit, debit one or more appropriation (current year earnings) accounts. In the case of recording a loss, credit one or more appropriation (current year earnings) accounts. Either way, to fully distribute the year’s profit or loss, the amount should sum to the amount that is on the dynamic Result Brought Forward line of the trial balance for the year after the profit or loss was incurred.
Add one or more additional lines that credit (in the case of a profit) or debit (in the case of a loss) one or more destination accounts to balance the journal entry. Depending on the localization and the situation, the destination account(s) will vary, but they could be other appropriation (current year earnings) accounts, equity accounts, current liabilities accounts, or a combination thereof. The sum of these lines must balance the line(s) from the previous step.
Click Post.
Example
Depending on the localization and the situation, the accounts involved will vary. The following example illustrates one potential journal entry using accounts from the Belgian GAAP / CSA-WVV. This example debits three different allocation (current year earnings) accounts and credits three different destination accounts (two equity accounts and one current liabilities account).
Destination |
Profit and loss appropriation account (Debit) |
Balance sheet destination account (Credit) |
|---|---|---|
Legal reserve |
692000 Appropriations to Legal Reserve |
130000 Legal Reserve |
Carried Forward |
693000 Profits to Be Carried Forward |
140000 Profit Brought Forward |
Dividends |
694000 Compensation for Contributions |
471000 Dividends - Current Financial Period |
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.
備註
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.
審查¶
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 result brought forward 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.
小訣竅
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.
小訣竅
To review checks before submitting the annual closing, click the (vertical ellipsis) icon on the annual closing line and select Reset.