科目表

The chart of accounts (COA) is the list of all the accounts used to record financial transactions in the general ledger of an organization. The chart of accounts can be found under Accounting ‣ Configuration ‣ Chart of Accounts.

When browsing your chart of accounts, you can sort the accounts by Code, Account Name, or Type, but other options are available in the drop-down menu

Drop-down toggle button Group the accounts by type in Odoo Accounting

Configuration of an account

The country you select during the creation of your database (or additional company in your database) determines which fiscal localization package is installed by default. This package includes a standard chart of accounts already configured according to the country’s regulations. You can use it directly or set it according to your company’s needs.

To create a new account, go to Accounting ‣ Configuration ‣ Chart of Accounts, click Create, and fill in (at the minimum) the required fields (Code, Account Name, Type).

警告

It is not possible to modify the fiscal localization of a company once a journal entry has been posted.

Code and name

Each account is identified by its Code and Name, which also indicate the account’s purpose.

类型

Correctly configuring the account type is critical as it serves multiple purposes:

  • 关于科目目的和行为的信息

  • 生成特定国家的法律和财务报告

  • 设置结束一个财政年度的规则

  • 生成期初分录

To configure an account type, open the Type field’s drop-down selector and select the corresponding type from the following list:

报表

类别

科目类型

Description

资产负债表

资产

‎应收账款‎

Money owed to the company by customers for goods or services delivered

银行和现金

Funds held in company bank accounts or on hand as cash

流动资产

Short-term assets expected to be converted into cash within a year

非流动资产

Long-term assets not expected to be converted to cash within a year

预付账

Payments made in advance for goods or services to be received in the future

固定资产

Tangible long-term assets like buildings, machinery, and vehicles used in operation and subject to depreciation

负债

应付

Money the company owes to suppliers or vendors

信用卡

Balances and transactions associated with company credit card usage

流动负债

Obligations due within one year, such as short-term loans or accrued expenses

非流动负债

Long-term debts and financial obligations due beyond one year

权益

权益

The owner’s residual interest in the company after liabilities are deducted from assets

本年收益

The company’s net profit or loss accumulated in the current fiscal year

利润损失

收入

收入

Revenue generated from the company’s primary business activities

其他收入

Revenue from secondary or non-operational sources, like interest or asset sales

费用

费用

Costs incurred during operations to generate revenue

折旧

The allocation of the cost of tangible assets over their useful life

收入成本

Direct costs attributable to the production or delivery of goods and services

其他

其他

资产负债表

Transactions not displayed on the balance sheet or profit and loss report

资产

Some account types can automate the creation of asset entries. To automate entries, click View on an account line and go to the Automation tab.

You have three choices for the Automation tab:

  1. No: this is the default value. Nothing happens.

  2. Create in draft: whenever a transaction is posted on the account, a draft entry is created but not validated. You must first fill out the corresponding form.

  3. Create and validate: you must also select a Deferred Expense Model. Whenever a transaction is posted on the account, an entry is created and immediately validated.

Default taxes

In the View menu of an account, select a default tax to be applied when this account is chosen for a product sale or purchase.

标签

Some accounting reports require tags to be set on the relevant accounts. To add a tag, under View, click the Tags field and select an existing tag or Create a new one.

Account groups

Account groups are useful to list multiple accounts as sub-accounts of a bigger account and thus consolidate reports such as the Trial Balance. By default, groups are handled automatically based on the code of the group. For example, a new account 131200 is going to be part of the group 131000. You can attribute a specific group to an account in the Group field under View.

Create account groups manually

注解

Regular users should not need to create account groups manually. The following section is only intended for rare and advanced use cases.

To create a new account group, activate developer mode and head to Accounting ‣ Configuration ‣ Account Groups. Here, create a new group and enter the name, code prefix, and company to which that group account should be available. Note that you must enter the same code prefix in both From and to fields.

Account groups creation.

To display your Trial Balance report with your account groups, go to Accounting ‣ Reporting ‣ Trial Balance, then open the Options menu and select Hierarchy and Subtotals.

Account Groups in the Trial Balance in Odoo Accounting

Allow reconciliation

To keep the reconciliation process simple, when reconciling a bank, cash, or credit card transaction with an existing journal item, only journal items that debit or credit accounts with the Allow reconciliation option enabled are displayed as possible matches.

To enable this option on an account, tick the Allow Reconciliation checkbox in the account’s settings, and Save; or enable the button from the chart of accounts view.

Shared Accounts

The Shared Accounts feature allows the creation of a single account for a specific purpose and sharing it between multiple companies. It is especially useful for multi-company environments where a similar account might be used across different companies.

废弃

It is not possible to delete an account once a transaction has been recorded on it. You can make them unusable by using the Deprecated feature: check the Deprecated box in the account’s settings, and Save.