年终结算

年终结算对于保持财务准确性、遵守法规、做出明智决策，以及确保报告透明度，都至关重要。

参见

纳税申报表

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 会计 ‣ 配置 ‣ 设置。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：

  • 确保所有银行账户直至年底的账项，都已:doc:完成对账 <.../bank/reconciliation>，并确认期末账面余额与银行对账单的余额相符。

  • 核实所有 客户发票 已创建并确认，且没有草稿发票。

  • 确认所有 :doc:`供应商账单 <../vendor_bills>`已创建并确认。

  • 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。

  • 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：

  • 运行 税务报告，并验证所有税务信息是否正确。

  • 调节 资产负债表 上的所有账目：

    • 根据银行对账单上的实际余额，更新 Odoo 中的银行余额。

    • 通过运行 应收账款账龄分析 和 应付账款账龄分析 报表，完成现金及银行账户的所有交易对账。

    • Audit all accounts, fully understanding all transactions and their nature, including loans and fixed assets.

    • Optionally, match payments to validate any open vendor bills and customer invoices with their payments. While this step is optional, it could assist the year-end closing process if all outstanding payments and invoices are reconciled, potentially finding errors or mistakes in the system.

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

During the year-end audit, the accountant may print paper copies of all balance sheet items (e.g., loans, bank accounts, prepayments, sales tax statements) to compare them against the balances recorded in Odoo.

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.

Lock everything date

Setting a lock date prevents modifications to any posted journal entries with an accounting date on or before the lock date. It also prevents posting new entries with an accounting date on or before the lock date. In such cases, the system automatically sets the accounting date to the day after the lock date.

To set a Lock Everything date, go to Accounting ‣ Accounting ‣ Lock Dates. In the Lock Journal Entries window, set the Lock Everything date and Save.

注解

Users with Administrator access rights to the Accounting app can create exceptions. To do so:

  1. After setting the Lock Everything date, reopen the Lock Journal Entries window and remove the Lock Everything date.

  2. 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.

  3. A Reason for this exception can be added.

  4. All of this information is logged in the chatter of the company record.

小技巧

To remove the Lock Everything date after it has been saved, configure the exception to apply for everyone and set the duration to forever.

当年收益

Odoo uses a unique account type called current year’s earnings to display the difference between the income and expense accounts.

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。

To allocate the current year’s earnings, create a new miscellaneous entry with a date set to the end of the fiscal year to book them to any equity account.

Then, verify whether the current year’s earnings on the balance sheet correctly show a zero balance. If so, a Hard Lock date can be set to the last day of the fiscal year in Accounting ‣ Accounting ‣ Lock Dates.

小技巧

The Hard Lock date field is irreversible and is intended to ensure data inalterability required to comply with accounting regulations in certain countries. If such compliance is not applicable, setting this field may not be necessary. However, if required, the date should only be set once it is confirmed to be correct, as it cannot be changed or overridden, regardless of access rights.