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OBYC 配置确认底稿 · China Food

10/27 会议口径已并入 · 底稿:OBYC China Food_EN_20261027.xlsx · 逐行对照(会议覆盖 31 行)
⚠️ 本页已按 2026-10-27 会议纪要更新(八条口径覆盖到行级 To-Be)。原始底稿的 To-Be 列仍由 Jackyson 按会议结论更新中——本页用于确认口径,不作为 Excel 现状;底稿换版后重跑生成器即可对齐。
148活跃 OBYC 行(17 表)
98GL Confirmation 行
89换科目
50其他提案(Change/New/Delete)
20Obsolete 行(3 表,S4 不用)

🎯 10/27 会议结论(八条)— 来源:RE: OBYC China Discussion(Jackyson 10/27 17:11 recap)

#决定涉及行状态 / 备注
1BSV + GBB VBO 跟全球 → 68004101 Manufacturing Output Downstream - Toll OutBSV r3-r4 · GBB r39-r41(5 行)✅ 定;底稿 To-Be 仍写 68001902
2FRE 跟全球:半成品 9100 → 69009133;成品 9200 → 69009135;原料 9000 维持 69009131FRE r4-r5✅ 定;cutover 前查旧科目余额
3FRL 保持 62013000 Toll Manufacturing Expense - 3rd Party(中国无关联方委外)FRL r3✅ 定
4KDM 保持 71200109 Realized FX P/L - OtherKDM r4-r6✅ 定
5KDM PNL 不配置;China Agri 在其实施阶段再议KDM r11-r14✅ 定;底稿仍标 GL Confirmation
6UMB 跟全球 → 69001603 Downstream Standard Price Variance(69001610 仅手工过账)UMB r3-r5✅ 定;SCOA 需上 SKA1
7GBB INV / VNG 保持 29020010 待处理财产损溢(中国多一步核销流程)GBB r18-r20 · r50-r52(6 行)✅ 定
8GBB VBR 跟全球:移动类型 201 用 7*(全球 70119810),261 用 6*,新增 account modifier 承载GBB r43-r49✅ 方向定;新修改码键值/201 其余评估类科目待定

⏳ 会议未覆盖 / 仍开放

级别事项影响
🔴FRE 包装 9400 / 促销 9803 / 燃料 9804 / 备件 9900 没有运费科目(r6-r9)
底稿注:There's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c.
会议未答;现 To-Be 一律 69009131(原料运费)属错配
🔴EIN 关联方 / 第三方靠 FI-GL substitution 拆分(r3-r9,备注 r11-r12)
Should be using substitution as there are journal posted with affiliated GL account
会议未答;与 VAY-COGS 同一机制,采购侧先例
🟡GBB VBR 的 201 路径缺 7* 目标科目(9000/9400/9804/9900)
会议只说 201 用 7*,仅 9100/9200 有全球参照 70119810
配置无法落地
🟡GBB r47 促销费用科目疑似错位:70010430 → 70004119 Salesperson Promotion Expense
10/12 复核意见:70004116 Consumer Promotion 更像正确目标
会议未提
🟡COC 新科目 69001601 四行,GL description 未定
Added based on CO confirmation on 20.09.2026, GL description is yet to be defined
SCOA 待补描述
⚪GBB r3-r6 无修改码四键 Delete:删前查 ECC 61000010-40 过账流水
10/12 复核结论:有发生额先改流程再删,零流水放心删
配置前置检查
⚪KDM r3 To-Be 评估类由 9000 变空;PRY r15-r18 科目号换版(6900664x → 6900612x/32x)
10/9 → 10/27 列级 diff
需向 Jackyson 确认是否有意
⚪11 行仍写 need Tom to decide(BSV r3-4、FRL r3、KDM r4-6 / r11-13、GBB r44-45)
Tom 不在 10/27 会议邀请与 recap 收件人
锁版本前要中国 FI 书面签字

✅ 已关闭项(保留结论,不重复讨论)

📖 名词速查(GBB / PRY 修改码 · VC · 缩写)— OBYC 自动记账键 = 事务 + 修改码 + 评估类

GBB 存货过账对方科目(发料/消耗/差异去向),按修改码细分场景
BSA=数据迁移期初 · INV=库存入账差异 · VAX/VAY=销售出库成本 · VBO=调拨/转储消耗 · VBR=发成本中心(费用化领用) · VNG=消耗/重估差异 · AUA/AUF=资产/生产订单折算差异
PRY 修改码 生产订单差异结算目标科目分型
PNL=PUP 结算差异 · PPL=生产订单全额差异 · PSL=COGS 重估差异
VC 评估类 物料财务分类,决定走哪张科目卡
9000 原料 · 9100 半成品 · 9200 成品 · 9400 包材 · 9803 促销品 · 9804→4001 燃料 · 9900→9600 备件
其他事务
BSX=库存入账 · WRX=GR/IR 暂估 · FRE/FRL=运费/外部作业 · EIN/EKG=收货/对方科目 · KDM=汇率差异 · UMB=重估 · PRD/PRY=价格/生产差异 · COC=COGS 消耗价差 · AUM/BSV=转储/委外收货
缩写
PPV=采购价差 · PUP=周期单位价 · OI=未清项 · GI=发货 · GR/IR=收货/发票暂记 · FS Item=合并报表行项目 · FA=功能范围 · TOB=迁移接管余额 · DS=Global Design Solution
科目段速读
1 开头=资产(14x 存货) · 2 开头=负债/待处理(29x 待处理财产损溢) · 6 开头=成本/损益 · 7 开头=其他损益

A. GL Confirmation · 89 行换科目 + 7 行不变 (会议口径已覆盖;核对科目映射对不对)

VC 换码 红色 →;表内 旧 → 新 为科目变更;点行标记已阅

A.1 按新科目分组 · 41 组 (一个新科目=一个核对块;⚠️多并一 的组重点核 SCOA 合并口径)

29020010 Pending property profit and loss-current assets14 行 ⚠️多并一 表:GBB · 旧科目:29090090(×14) · VC换码:9804(×2)、9900(×2)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r189000INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r199100INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r209200INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r219400INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r229803INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r239804 → 4001INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
r249900 → 9600INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
r509000VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r519100VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r529200VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r539400VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r549803VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r559804 → 4001VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
r569900 → 9600VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
14000421 Finished Goods - GI Not Yet Billed8 行 ⚠️多并一 表:GBB · 旧科目:14020011(×8) · VC换码:9804(×2)、9900(×2)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r279200VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r289400VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r309804 → 4001VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
r319900 → 9600VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
r349200VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r359400VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r379804 → 4001VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
r389900 → 9600VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
71200109 Realized FX Profit/Loss - Other8 行 ⚠️多并一 表:KDM · 旧科目:71300010(×8) · VC换码:9804、9900
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team
r49000—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - Other10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r59100—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - Other10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r69200—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - Other10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r79400—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team
r89803—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team
r99804 → 4001—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team · Valuation Class changes following global definition
r109900 → 9600—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team · Valuation Class changes following global definition
49099995 Take Over Balance (Data Conversion) Stock Inventory7 行 ⚠️多并一 表:GBB · 旧科目:14099999(×7) · VC换码:9804、9900
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r119000BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r129100BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r139200BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r149400BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r159803BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r169804 → 4001BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team · Valuation Class changes following global definition
r179900 → 9600BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team · Valuation Class changes following global definition
68004101 Manufacturing Output Downstream - Toll Out5 行 ⚠️多并一 表:BSV/GBB · 旧科目:68004110(×5)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39100—68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认跟全球用 68004101(原 To-Be 68001902 作废) · Different GL Account but actually based on the description is the same thing, need Tom to decide whether to use same GL with global DS or not. OEM China is currently reported as Factory overhead (Func.Area Z007) for Group reporting. But in the to-be, OEM will be reported as Manufacturing output (Func. Area Z008). So, China can use the same GL account as Global. · Kabin confirmed OK can follow global · GL Account changes based on SCOA team
r49200—68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认跟全球用 68004101(原 To-Be 68001902 作废) · Different GL Account but actually based on the description is the same thing, need Tom to decide whether to use same GL with global DS or not. OEM China is currently reported as Factory overhead (Func.Area Z007) for Group reporting. But in the to-be, OEM will be reported as Manufacturing output (Func. Area Z008). So, China can use the same GL account as Global. · Kabin confirmed OK can follow global · GL Account changes based on SCOA team
r399000VBO68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认 VBO 跟 BSV 用 68004101(原 To-Be 68001902 作废) · Should use GL 68* which China already OK · Confirmed use 68004101 - Manufacturing Output Downstream - Toll Out following BSV · GL Account changes based on SCOA team
r409100VBO68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认 VBO 跟 BSV 用 68004101(原 To-Be 68001902 作废) · Should use GL 68* which China already OK · Confirmed use 68004101 - Manufacturing Output Downstream - Toll Out following BSV · GL Account changes based on SCOA team
r419200VBO68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认 VBO 跟 BSV 用 68004101(原 To-Be 68001902 作废) · Confirmed use 68004101 - Manufacturing Output Downstream - Toll Out following BSV · GL Account changes based on SCOA team
69009131 Purchase Account Freight & Others (Raw Material) - 3rd Party5 行 ⚠️多并一 表:FRE · 旧科目:69009125(×5) · VC换码:9804、9900
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyGL Account changes based on SCOA team
r69400—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r79803—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r89804 → 4001—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team · Valuation Class changes following global definition
r99900 → 9600—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team · Valuation Class changes following global definition
31000600 AP GR/IR-Goods3 行 ⚠️多并一 表:FR1 Without Valclass/FR2 Without Valclass/WRX Without Valclass · 旧科目:31000090(×3)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——31000090 GR/IR → 31000600 AP GR/IR-GoodsGL Account changes based on SCOA team
r3——31000090 GR/IR → 31000600 AP GR/IR-GoodsGL Account changes based on SCOA team
r3——31000090 GR/IR → 31000600 AP GR/IR-GoodsGL Account changes based on SCOA team
14000401 Raw Material - GI Not Yet Billed2 行 ⚠️多并一 表:GBB · 旧科目:14010011(×2)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r259000VAX14010011 RM not yet billed → 14000401 Raw Material - GI Not Yet BilledGL Account changes based on SCOA team
r329000VAY14010011 RM not yet billed → 14000401 Raw Material - GI Not Yet BilledGL Account changes based on SCOA team
14000411 Intermediate Goods - GI Not Yet Billed2 行 ⚠️多并一 表:GBB · 旧科目:14020033(×2)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r269100VAX14020033 Semi finished goode not yet billed → 14000411 Intermediate Goods - GI Not Yet BilledGL Account changes based on SCOA team
r339100VAY14020033 Semi finished goode not yet billed → 14000411 Intermediate Goods - GI Not Yet BilledGL Account changes based on SCOA team
62013000 Toll Manufacturing Expense - 3rd Party2 行 ⚠️多并一 表:FRL · 旧科目:61500010(×2)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39100—61500010 Outsourcing manufacture fee → 62013000 Toll Manufacturing Expense - 3rd Party10/27 确认保持 62013000(中国无关联方委外) · Both Account Exist, need tom to decide · confirmed keep as-is, because there's no related party to do the subcontracting PO in China · GL Account changes based on SCOA team
r49200—61500010 Outsourcing manufacture fee → 62013000 Toll Manufacturing Expense - 3rd PartyGL Account changes based on SCOA team
69001610 COGS Downstream Adjustment2 行 ⚠️多并一 表:UMB · 旧科目:69001603(×2)
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r69400—69001603 COGS Downstream Adjustment → 69001610 COGS Downstream AdjustmentGL Account changes based on SCOA team
r79803—69001603 COGS Downstream Adjustment → 69001610 COGS Downstream AdjustmentGL Account changes based on SCOA team
69009122 Purchase Account Other Product - 3rd Party2 行 ⚠️多并一 表:EIN · 旧科目:69009121(×2) · VC换码:9804
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r79803—69009121 PA - General 3rd Pty → 69009122 Purchase Account Other Product - 3rd PartyGL Account changes based on SCOA team
r89804 → 4001—69009121 PA - General 3rd Pty → 69009122 Purchase Account Other Product - 3rd PartyGL Account changes based on SCOA team · Valuation Class changes following global definition
14000400 Raw Material1 行 表:BSX · 旧科目:14010010
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—14010010 Raw Materials-main material → 14000400 Raw MaterialGL Account changes based on SCOA team
14000410 Intermediate Goods1 行 表:BSX · 旧科目:14020031
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r49100—14020031 Raw Materials-Semi-finished goods → 14000410 Intermediate GoodsGL Account changes based on SCOA team
14000420 Finished Goods1 行 表:BSX · 旧科目:14020010
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r59200—14020010 Inventory-product-Branded → 14000420 Finished GoodsGL Account changes based on SCOA team
14000499 Finished Goods - Promo1 行 表:BSX · 旧科目:14020030
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r79803—14020030 Inventory-promotion product → 14000499 Finished Goods - PromoGL Account changes based on SCOA team
14000520 Packaging Material1 行 表:BSX · 旧科目:14090030
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r69400—14090030 Raw Materials-package material → 14000520 Packaging MaterialGL Account changes based on SCOA team
14002100 Spare parts1 行 表:BSX · 旧科目:14090010 · VC换码:9900
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r99900 → 9600—14090010 Raw Materials-Spare parts → 14002100 Spare partsGL Account changes based on SCOA team · Valuation Class code changes following global definition
14002200 Fuel (+Oil-Lub-Consumab.)1 行 表:BSX · 旧科目:14090020 · VC换码:9804
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r89804 → 4001—14090020 Raw Materials-fuel → 14002200 Fuel (+Oil-Lub-Consumab.)GL Account changes based on SCOA team · Valuation Class code changes following global definition
61001100 Raw Material Expense1 行 表:GBB · 旧科目:61000010
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r439000VBR61000010 Raw material Consumption → 61001100 Raw Material Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · Follow Global to use 6* GL for 261, and 7* GL for 201 · GL Account changes based on SCOA team
61001200 Intermediate Material Expense1 行 表:GBB · 旧科目:61000020
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r449100VBR61000020 Inter Material Consumption → 61001200 Intermediate Material Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · Should be follow global standard using 7* GL Account, but need to discuss with Tom · Follow Global to use 6* GL for 261, and 7* GL for 201 · GL Account changes based on SCOA team
61001210 Finished Goods Expense1 行 表:GBB · 旧科目:61000030
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r459200VBR61000030 FG material Consumption → 61001210 Finished Goods Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · Should be follow global standard using 7* GL Account, but need to discuss with Tom · Follow Global to use 6* GL for 261, and 7* GL for 201 · GL Account changes based on SCOA team
61001400 Packaging Consumption Expense1 行 表:GBB · 旧科目:61000040
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r469400VBR61000040 Packaging Consumption → 61001400 Packaging Consumption Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team
61002200 Fuel, Lubricant and Consumables Expense1 行 表:GBB · 旧科目:61000060 · VC换码:9804
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r489804 → 4001VBR61000060 Fuel, Lub&Cons. Exp → 61002200 Fuel, Lubricant and Consumables Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team · Valuation Class changes following global definition
68001902 OEM Finished Goods GR1 行 表:GBB · 旧科目:68004110
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r429400VBO68004110 OEM FG GR → 68001902 OEM Finished Goods GRGL Account changes based on SCOA team
69006118 COGS Variance Raw Mat PUP Settlement-Stock1 行 表:PRY · 旧科目:69002002
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—69002002 Purchase Price Variance (MAP) Product → 69006118 COGS Variance Raw Mat PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
69006218 COGS Variance Intermediate PUP Settlement-Stock1 行 表:PRY · 旧科目:69002002
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r49100—69002002 Purchase Price Variance (MAP) Product → 69006218 COGS Variance Intermediate PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
69006318 COGS Variance Finished PUP Settlement-Stock1 行 表:PRY · 旧科目:69002002
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r59200—69002002 Purchase Price Variance (MAP) Product → 69006318 COGS Variance Finished PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
69006518 COGS Varience Packaging PUP Settlement-Stock1 行 表:PRY · 旧科目:69002002
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r69400—69002002 Purchase Price Variance (MAP) Product → 69006518 COGS Varience Packaging PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
69009102 Raw Material Purchase Account - 3rd Party1 行 表:EIN · 旧科目:69009101
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—69009101 PA - Raw Material 3rd Pty → 69009102 Raw Material Purchase Account - 3rd PartyGL Account changes based on SCOA team
69009106 Semi Finished Goods Purchase Account - 3rd Party1 行 表:EIN · 旧科目:69009105
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r49100—69009105 PA - Semi Finished Goods 3rd Pty → 69009106 Semi Finished Goods Purchase Account - 3rd PartyGL Account changes based on SCOA team
69009110 Finished Goods Purchase Account - 3rd Party1 行 表:EIN · 旧科目:69009109
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r59200—69009109 PA - Finished Goods 3rd Pty → 69009110 Finished Goods Purchase Account - 3rd PartyGL Account changes based on SCOA team
69009116 Parts Purchase Account - 3rd Party1 行 表:EIN · 旧科目:69009117 · VC换码:9900
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r99900 → 9600—69009117 PA - Spareparts 3rd Pty → 69009116 Parts Purchase Account - 3rd PartyGL Account changes based on SCOA team · Valuation Class changes following global definition
69009117 Purchase Account Offset Spareparts - 3rd Party1 行 表:EKG · 旧科目:69009119 · VC换码:9900
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r99900 → 9600—69009119 POA - Spareparts 3rd Pty → 69009117 Purchase Account Offset Spareparts - 3rd PartyGL Account changes based on SCOA team · Valuation Class changes following global definition
69009118 General Purchase Account - 3rd Party1 行 表:EIN · 旧科目:69009113
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r69400—69009113 PA - Packaging 3rd Pty → 69009118 General Purchase Account - 3rd PartyGL Account changes based on SCOA team
69009119 Purchase Account Offset General - 3rd Party1 行 表:EKG · 旧科目:69009115
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r69400—69009115 POA - Packaging 3rd Pty → 69009119 Purchase Account Offset General - 3rd PartyGL Account changes based on SCOA team
69009133 Purchase Acct Freight&Others (Semi FG)-3rdPty1 行 表:FRE · 旧科目:69009125
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r49100—69009125 PA - Freight 3rd Pty → 69009133 Purchase Acct Freight&Others (Semi FG)-3rdPty10/27 确认跟全球;切换前 FI 查旧科目余额 · Should use GL Account follows Global DS, because based on the description shouldn't map to Raw Mat · Confirmed OK, but during cutover need FI to check if there's remaining balance · GL Account changes based on SCOA team
69009135 Purchase Account Freight & Others (FG) - 3rd Party1 行 表:FRE · 旧科目:69009125
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r59200—69009125 PA - Freight 3rd Pty → 69009135 Purchase Account Freight & Others (FG) - 3rd Party10/27 确认跟全球;切换前 FI 查旧科目余额 · Should use GL Account follows Global DS, because based on the description shouldn't map to Raw Mat · Confirmed OK, but during cutover need FI to check if there's remaining balance · GL Account changes based on SCOA team
70004119 Salesperson Promotion Expense1 行 表:GBB · 旧科目:70010430
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r479803VBR70010430 Customer promotion fee (Sales) → 70004119 Salesperson Promotion Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team
70101230 Sparepart - Machinery, Vehicle & Heavy equipment1 行 表:GBB · 旧科目:70110203 · VC换码:9900
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r499900 → 9600VBR70110203 Spare parts Consumption → 70101230 Sparepart - Machinery, Vehicle & Heavy equipment10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team · Valuation Class changes following global definition
70119100 Bank Administration Expense1 行 表:DIF Without Valclass · 旧科目:70119002
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——70119002 Bank charge → 70119100 Bank Administration ExpenseGL Account changes based on SCOA team

A.2 按原表视图 (与 Excel 同序,含同科目行与 Obsolete 目标行;默认折叠)

展开按表核对89 换科目 + 2 Obsolete + 7 不变
BSX 库存过账7 行
Inventory Account
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—14010010 Raw Materials-main material → 14000400 Raw MaterialGL Account changes based on SCOA team
r49100—14020031 Raw Materials-Semi-finished goods → 14000410 Intermediate GoodsGL Account changes based on SCOA team
r59200—14020010 Inventory-product-Branded → 14000420 Finished GoodsGL Account changes based on SCOA team
r69400—14090030 Raw Materials-package material → 14000520 Packaging MaterialGL Account changes based on SCOA team
r79803—14020030 Inventory-promotion product → 14000499 Finished Goods - PromoGL Account changes based on SCOA team
r89804 → 4001—14090020 Raw Materials-fuel → 14002200 Fuel (+Oil-Lub-Consumab.)GL Account changes based on SCOA team · Valuation Class code changes following global definition
r99900 → 9600—14090010 Raw Materials-Spare parts → 14002100 Spare partsGL Account changes based on SCOA team · Valuation Class code changes following global definition
BSV 存货变更(委外收货)2 行
Posts the change in inventory value that occurs during a Goods Receipt (GR) for a subcontracting purchase order.
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39100—68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认跟全球用 68004101(原 To-Be 68001902 作废) · Different GL Account but actually based on the description is the same thing, need Tom to decide whether to use same GL with global DS or not. OEM China is currently reported as Factory overhead (Func.Area Z007) for Group reporting. But in the to-be, OEM will be reported as Manufacturing output (Func. Area Z008). So, China can use the same GL account as Global. · Kabin confirmed OK can follow global · GL Account changes based on SCOA team
r49200—68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认跟全球用 68004101(原 To-Be 68001902 作废) · Different GL Account but actually based on the description is the same thing, need Tom to decide whether to use same GL with global DS or not. OEM China is currently reported as Factory overhead (Func.Area Z007) for Group reporting. But in the to-be, OEM will be reported as Manufacturing output (Func. Area Z008). So, China can use the same GL account as Global. · Kabin confirmed OK can follow global · GL Account changes based on SCOA team
EIN 无账户分配收货7 行
Purchase Account
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—69009101 PA - Raw Material 3rd Pty → 69009102 Raw Material Purchase Account - 3rd PartyGL Account changes based on SCOA team
r49100—69009105 PA - Semi Finished Goods 3rd Pty → 69009106 Semi Finished Goods Purchase Account - 3rd PartyGL Account changes based on SCOA team
r59200—69009109 PA - Finished Goods 3rd Pty → 69009110 Finished Goods Purchase Account - 3rd PartyGL Account changes based on SCOA team
r69400—69009113 PA - Packaging 3rd Pty → 69009118 General Purchase Account - 3rd PartyGL Account changes based on SCOA team
r79803—69009121 PA - General 3rd Pty → 69009122 Purchase Account Other Product - 3rd PartyGL Account changes based on SCOA team
r89804 → 4001—69009121 PA - General 3rd Pty → 69009122 Purchase Account Other Product - 3rd PartyGL Account changes based on SCOA team · Valuation Class changes following global definition
r99900 → 9600—69009117 PA - Spareparts 3rd Pty → 69009116 Parts Purchase Account - 3rd PartyGL Account changes based on SCOA team · Valuation Class changes following global definition
EKG 采购账户对方科目2 行
Offsetting of purchase account
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r69400—69009115 POA - Packaging 3rd Pty → 69009119 Purchase Account Offset General - 3rd PartyGL Account changes based on SCOA team
r99900 → 9600—69009119 POA - Spareparts 3rd Pty → 69009117 Purchase Account Offset Spareparts - 3rd PartyGL Account changes based on SCOA team · Valuation Class changes following global definition
DIF Without Valclass 小额差异(无评估类)1 行
Used to post differences between standard price and actual invoice/receipt price
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——70119002 Bank charge → 70119100 Bank Administration ExpenseGL Account changes based on SCOA team
FR1 Without Valclass 运费应计1(无评估类)1 行
Planned freight charges/delivery costs
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——31000090 GR/IR → 31000600 AP GR/IR-GoodsGL Account changes based on SCOA team
FR2 Without Valclass 运费应计2(无评估类)1 行
GR/IR of Freight Cost
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——31000090 GR/IR → 31000600 AP GR/IR-GoodsGL Account changes based on SCOA team
FRE 运费预提7 行
Purchase Account of Freight Cost
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyGL Account changes based on SCOA team
r49100—69009125 PA - Freight 3rd Pty → 69009133 Purchase Acct Freight&Others (Semi FG)-3rdPty10/27 确认跟全球;切换前 FI 查旧科目余额 · Should use GL Account follows Global DS, because based on the description shouldn't map to Raw Mat · Confirmed OK, but during cutover need FI to check if there's remaining balance · GL Account changes based on SCOA team
r59200—69009125 PA - Freight 3rd Pty → 69009135 Purchase Account Freight & Others (FG) - 3rd Party10/27 确认跟全球;切换前 FI 查旧科目余额 · Should use GL Account follows Global DS, because based on the description shouldn't map to Raw Mat · Confirmed OK, but during cutover need FI to check if there's remaining balance · GL Account changes based on SCOA team
r69400—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r79803—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r89804 → 4001—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team · Valuation Class changes following global definition
r99900 → 9600—69009125 PA - Freight 3rd Pty → 69009131 Purchase Account Freight & Others (Raw Material) - 3rd PartyThere's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team · Valuation Class changes following global definition
FRL 外部作业2 行
External Service for Subcontracting
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39100—61500010 Outsourcing manufacture fee → 62013000 Toll Manufacturing Expense - 3rd Party10/27 确认保持 62013000(中国无关联方委外) · Both Account Exist, need tom to decide · confirmed keep as-is, because there's no related party to do the subcontracting PO in China · GL Account changes based on SCOA team
r49200—61500010 Outsourcing manufacture fee → 62013000 Toll Manufacturing Expense - 3rd PartyGL Account changes based on SCOA team
KDM 汇率差异8 行
Differences in exchange rates between GR and IR.
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team
r49000—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - Other10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r59100—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - Other10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r69200—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - Other10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r79400—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team
r89803—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team
r99804 → 4001—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team · Valuation Class changes following global definition
r109900 → 9600—71300010 Financial Expense/profit or loss on exchange/reali → 71200109 Realized FX Profit/Loss - OtherGL Account changes based on SCOA team · Valuation Class changes following global definition
PRD 价格差异4 行
General variance Procurement between PO/Order price and Standard.
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r49100—69002002 Purchase Price Variance (MAP) Product = 69002002 Purchase Price Variance of Goods (MAP) Product
r59200—69002002 Purchase Price Variance (MAP) Product = 69002002 Purchase Price Variance of Goods (MAP) Product
r69400—69002002 Purchase Price Variance (MAP) Product = 69002002 Purchase Price Variance of Goods (MAP) Product
r79803—69002001 Purchase Price Variance (MAP) Non Product = 69002001 Purchase Price Variance of Goods (MAP) Non Product
PRY 生产订单差异4 行
General Revaluation Variance
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r39000—69002002 Purchase Price Variance (MAP) Product → 69006118 COGS Variance Raw Mat PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
r49100—69002002 Purchase Price Variance (MAP) Product → 69006218 COGS Variance Intermediate PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
r59200—69002002 Purchase Price Variance (MAP) Product → 69006318 COGS Variance Finished PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
r69400—69002002 Purchase Price Variance (MAP) Product → 69006518 COGS Varience Packaging PUP Settlement-StockGL Account changes based on CO confirmation on 17.09.2026
UMB 重估5 行
Gain or loss arising from manual material price change, inventory revaluation, or PUP (Periodic Unit Price).
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r69400—69001603 COGS Downstream Adjustment → 69001610 COGS Downstream AdjustmentGL Account changes based on SCOA team
r79803—69001603 COGS Downstream Adjustment → 69001610 COGS Downstream AdjustmentGL Account changes based on SCOA team
r39000—69001603 COGS Downstream Adjustment = 69001603 Downstream Standard Price Variance10/27 确认跟全球 69001603;69001610 仅手工过账。底稿备注 69100603 疑笔误 · Should use GL Account follows Global DS, 69001610 should only be used for manual posting SCOA team to upload 69100603 to SKA1 for China Box · Confirmed follow Global · GL Account changes based on SCOA team
r49100—69001603 COGS Downstream Adjustment = 69001603 Downstream Standard Price Variance10/27 确认跟全球 69001603;69001610 仅手工过账。底稿备注 69100603 疑笔误 · Should use GL Account follows Global DS, 69001610 should only be used for manual posting SCOA team to upload 69100603 to SKA1 for China Box · Confirmed follow Global · GL Account changes based on SCOA team
r59200—69001603 COGS Downstream Adjustment = 69001603 Downstream Standard Price Variance10/27 确认跟全球 69001603;69001610 仅手工过账。底稿备注 69100603 疑笔误 · Should use GL Account follows Global DS, 69001610 should only be used for manual posting SCOA team to upload 69100603 to SKA1 for China Box · Confirmed follow Global · GL Account changes based on SCOA team
WRX Without Valclass GR/IR 暂估(无评估类)1 行
Accrual account for Goods Receipt/Invoice Receipt.
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r3——31000090 GR/IR → 31000600 AP GR/IR-GoodsGL Account changes based on SCOA team
GBB 存货过账对方科目46 行
Initial stock balance
Excel行Val.Cl (As-Is→To-Be)Acct Mod科目 As-Is → To-Be确认备注
r119000BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r129100BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r139200BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r149400BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r159803BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team
r169804 → 4001BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team · Valuation Class changes following global definition
r179900 → 9600BSA14099999 Take Over Balance-Inventory → 49099995 Take Over Balance (Data Conversion) Stock InventoryGL Account changes based on SCOA team · Valuation Class changes following global definition
r189000INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r199100INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r209200INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r219400INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r229803INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r239804 → 4001INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
r249900 → 9600INV29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
r259000VAX14010011 RM not yet billed → 14000401 Raw Material - GI Not Yet BilledGL Account changes based on SCOA team
r269100VAX14020033 Semi finished goode not yet billed → 14000411 Intermediate Goods - GI Not Yet BilledGL Account changes based on SCOA team
r279200VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r289400VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r309804 → 4001VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
r319900 → 9600VAX14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
r329000VAY14010011 RM not yet billed → 14000401 Raw Material - GI Not Yet BilledGL Account changes based on SCOA team
r339100VAY14020033 Semi finished goode not yet billed → 14000411 Intermediate Goods - GI Not Yet BilledGL Account changes based on SCOA team
r349200VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r359400VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team
r379804 → 4001VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
r389900 → 9600VAY14020011 FG-Branded not yet billed → 14000421 Finished Goods - GI Not Yet BilledGL Account changes based on SCOA team · Valuation Class changes following global definition
r399000VBO68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认 VBO 跟 BSV 用 68004101(原 To-Be 68001902 作废) · Should use GL 68* which China already OK · Confirmed use 68004101 - Manufacturing Output Downstream - Toll Out following BSV · GL Account changes based on SCOA team
r409100VBO68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认 VBO 跟 BSV 用 68004101(原 To-Be 68001902 作废) · Should use GL 68* which China already OK · Confirmed use 68004101 - Manufacturing Output Downstream - Toll Out following BSV · GL Account changes based on SCOA team
r419200VBO68004110 OEM FG GR → 68004101 Manufacturing Output Downstream - Toll Out10/27 确认 VBO 跟 BSV 用 68004101(原 To-Be 68001902 作废) · Confirmed use 68004101 - Manufacturing Output Downstream - Toll Out following BSV · GL Account changes based on SCOA team
r429400VBO68004110 OEM FG GR → 68001902 OEM Finished Goods GRGL Account changes based on SCOA team
r439000VBR61000010 Raw material Consumption → 61001100 Raw Material Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · Follow Global to use 6* GL for 261, and 7* GL for 201 · GL Account changes based on SCOA team
r449100VBR61000020 Inter Material Consumption → 61001200 Intermediate Material Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · Should be follow global standard using 7* GL Account, but need to discuss with Tom · Follow Global to use 6* GL for 261, and 7* GL for 201 · GL Account changes based on SCOA team
r459200VBR61000030 FG material Consumption → 61001210 Finished Goods Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · Should be follow global standard using 7* GL Account, but need to discuss with Tom · Follow Global to use 6* GL for 261, and 7* GL for 201 · GL Account changes based on SCOA team
r469400VBR61000040 Packaging Consumption → 61001400 Packaging Consumption Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team
r479803VBR70010430 Customer promotion fee (Sales) → 70004119 Salesperson Promotion Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team
r489804 → 4001VBR61000060 Fuel, Lub&Cons. Exp → 61002200 Fuel, Lubricant and Consumables Expense10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team · Valuation Class changes following global definition
r499900 → 9600VBR70110203 Spare parts Consumption → 70101230 Sparepart - Machinery, Vehicle & Heavy equipment10/27 确认 VBR:移动类型 201 用 7*(9100/9200=70119810),261 用本行 6*;需新增 account modifier · GL Account changes based on SCOA team · Valuation Class changes following global definition
r509000VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r519100VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r529200VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assets10/27 确认保持 29020010(先入待处理财产损溢再转损益) · Both Correct, China has extra step to use pending property PNL GL before move It to write off GL Account · Confirmed Keep As-Is · GL Account changes based on SCOA team
r539400VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r549803VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team
r559804 → 4001VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
r569900 → 9600VNG29090090 Pending property profit and loss-current assets → 29020010 Pending property profit and loss-current assetsGL Account changes based on SCOA team · Valuation Class changes following global definition
r299803VAX14020032 Promotion billed not yet invoiced → Obsolete ObsoleteBased on SCOA team, GL Account 14020032 - Promotion billed not yet invoiced is obsolete in S4
r369803VAY14020032 Promotion billed not yet invoiced → Obsolete ObsoleteBased on SCOA team, GL Account 14020032 - Promotion billed not yet invoiced is obsolete in S4

B. 其他提案 · 50 行 (Change / New / Delete;含 KDM PNL 按会议改为不配置)

ChangeNewNo ChangesDelete未标
AUM 转储价格差异4 行
Excel行顾问标注Val.ClAcct ModAs-Is 科目To-Be 科目Notes / Confirmation
r3No Changes 提议不变9000—69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance of Goods (MAP) Product
r4No Changes 提议不变9100—69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance of Goods (MAP) Product
r5No Changes 提议不变9200—69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance of Goods (MAP) Product
r6No Changes 提议不变9400—69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance of Goods (MAP) Product
COC COGS 消耗价差(CO 新增)4 行
Excel行顾问标注Val.ClAcct ModAs-Is 科目To-Be 科目Notes / Confirmation
r3New 新增———69001601 HPP - Selisih Harga Konsumsi LangsungAdded based on CO confirmation on 20.09.2026, GL description is yet to be defined
r4New 新增———69001601 HPP - Selisih Harga Konsumsi LangsungAdded based on CO confirmation on 20.09.2026, GL description is yet to be defined
r5New 新增———69001601 HPP - Selisih Harga Konsumsi LangsungAdded based on CO confirmation on 20.09.2026, GL description is yet to be defined
r6New 新增———69001601 HPP - Selisih Harga Konsumsi LangsungAdded based on CO confirmation on 20.09.2026, GL description is yet to be defined
EKG 采购账户对方科目5 行
Excel行顾问标注Val.ClAcct ModAs-Is 科目To-Be 科目Notes / Confirmation
r3Change 待改9000—69009103 POA - Raw Material 3rd Pty69009103 Purchase Account Offset Raw Material-3rd PartyGL Description changes based on SCOA team
r4Change 待改9100—69009107 POA - Semi Finished 3rd Pty69009107 Purchase Clearing Acc. SM Finished Goods-3rd PartyGL Description changes based on SCOA team
r5Change 待改9200—69009111 POA - Finished Goods 3rd Pty69009111 Purchase Account Offset Finished Goods-3rd PartyGL Description changes based on SCOA team
r7Change 待改9803—69009123 POA - General 3rd Pty69009123 Purchase Acc. Offset for Oth Products-3rd PartyGL Description changes based on SCOA team
r8Change 待改9804—69009123 POA - General 3rd Pty69009123 Purchase Acc. Offset for Oth Products-3rd Party-GL Description changes based on SCOA team -Valuation Class changes following global definition
KDM 汇率差异4 行
Excel行顾问标注Val.ClAcct ModAs-Is 科目To-Be 科目Notes / Confirmation
r11Delete 删除9000PNL71300010 Financial Expense/profit or loss on exchange/reali—10/27 确认 KDM PNL 不配置(中国无此交易);Agri 实施期再议 · Both Account Exist, need tom to decide · Confirmed Follow Global there's no need to config KDM PNL, China Agri to be confirmed until implement phase · GL Account changes based on SCOA team
r12Delete 删除9100PNL71300010 Financial Expense/profit or loss on exchange/reali—10/27 确认 KDM PNL 不配置(中国无此交易);Agri 实施期再议 · Both Account Exist, need tom to decide · Confirmed Follow Global there's no need to config KDM PNL, China Agri to be confirmed until implement phase · GL Account changes based on SCOA team
r13Delete 删除9200PNL71300010 Financial Expense/profit or loss on exchange/reali—10/27 确认 KDM PNL 不配置(中国无此交易);Agri 实施期再议 · Both Account Exist, need tom to decide · Confirmed Follow Global there's no need to config KDM PNL, China Agri to be confirmed until implement phase · GL Account changes based on SCOA team
r14Delete 删除9400PNL71300010 Financial Expense/profit or loss on exchange/reali—10/27 确认 KDM PNL 不配置(中国无此交易);Agri 实施期再议 · Confirmed Follow Global there's no need to config KDM PNL, China Agri to be confirmed until implement phase · GL Account changes based on SCOA team
PRD 价格差异13 行
Excel行顾问标注Val.ClAcct ModAs-Is 科目To-Be 科目Notes / Confirmation
r3No Changes 提议不变9000—69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance of Goods (MAP) Product
r8Change 待改9804—69002001 Purchase Price Variance (MAP) Non Product69002001 Purchase Price Variance of Goods (MAP) Non ProductValuation Class changes following global definition
r9Change 待改9900—69002001 Purchase Price Variance (MAP) Non Product69002001 Purchase Price Variance of Goods (MAP) Non ProductValuation Class changes following global definition
r10No Changes 提议不变9000PRA69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
r11No Changes 提议不变9100PRA69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
r12No Changes 提议不变9200PRA69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
r13No Changes 提议不变9400PRA69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
r14Change 待改9100PRF69005100 Production Variance Downstream - Own69005100 Production Variance from Downstream Production-OwnGL Description changes based on SCOA team
r15Change 待改9200PRF69005100 Production Variance Downstream - Own69005100 Production Variance from Downstream Production-OwnGL Description changes based on SCOA team
r16No Changes 提议不变9000PRU69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
r17No Changes 提议不变9100PRU69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
r18No Changes 提议不变9200PRU69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
r19No Changes 提议不变9400PRU69002002 Purchase Price Variance (MAP) Product69002002 Purchase Price Variance (MAP) Product
PRY 生产订单差异12 行
Excel行顾问标注Val.ClAcct ModAs-Is 科目To-Be 科目Notes / Confirmation
r7Change 待改9000PNL69006109 Production Variance Raw Material Settlement-Prod69006109 COGS Variance Raw Material Settlement-ProductionGL Description changes based on SCOA team
r8Change 待改9100PNL69006209 Production Variance Intermediate Settlement - Prod69006209 COGS Variance Intermediate Settlement-ProductionGL Description changes based on SCOA team
r9Change 待改9200PNL69006309 Production Variance Finished Good Settlement69006309 COGS Variance Finish SettlementGL Description changes based on SCOA team
r10Change 待改9400PNL69006509 Production Variance Packaging Settlement - Prod69006509 COGS Variance Packaging Settlement-ProductionGL Description changes based on SCOA team
r11New 新增—PPL—69006110 Product Variance from Raw Mat Production (PUP)Added based on CO confirmation on 17.09.2026
r12New 新增—PPL—69006210 Product Variance from Intermediate Production (PU)Added based on CO confirmation on 17.09.2026
r13New 新增—PPL—69006310 Product Variance from Finished Production (PUP)Added based on CO confirmation on 17.09.2026
r14New 新增—PPL—69006510 Product Variance from Packaging Production (PUP)Added based on CO confirmation on 17.09.2026
r15New 新增—PSL—69006128 COGS Variance Raw Mat PUP Settlement - COGSAdded based on CO confirmation on 17.09.2026
r16New 新增—PSL—69006228 COGS Variance Intermediate PUP Settlement - COGSAdded based on CO confirmation on 17.09.2026
r17New 新增—PSL—69006328 COGS Variance Finished PUP Settlement - COGSAdded based on CO confirmation on 17.09.2026
r18New 新增—PSL—69006528 COGS Varience Packaging PUP Settlement - COGSAdded based on CO confirmation on 17.09.2026
GBB 存货过账对方科目8 行
Excel行顾问标注Val.ClAcct ModAs-Is 科目To-Be 科目Notes / Confirmation
r3Delete 删除9000—61000010 Raw material Consumption—Wrong configuration, GBB without Account Modification has no usage
r4Delete 删除9100—61000020 Inter Material Consumption—Wrong configuration, GBB without Account Modification has no usage
r5Delete 删除9200—61000030 FG material Consumption—Wrong configuration, GBB without Account Modification has no usage
r6Delete 删除9400—61000040 Packaging Consumption—Wrong configuration, GBB without Account Modification has no usage
r7Delete 删除9100AUA68004100 Manufacturing Output Downstream - Owned—Propose to delete Wrong Config (N/A)
r8Delete 删除9200AUA68004100 Manufacturing Output Downstream - Owned—Propose to delete Wrong Config (N/A)
r9Change 待改9100AUF68004100 Manufacturing Output Downstream - Owned68004100 Manufacturing Output Downstream-OwnGL Description changes based on SCOA team
r10Change 待改9200AUF68004100 Manufacturing Output Downstream - Owned68004100 Manufacturing Output Downstream-OwnGL Description changes based on SCOA team

Obsolete 表(S4 不再使用,仅存档)

KDV:5 行 · PRV:13 行 · WRY:2 行 —— S/4 中由 Material Ledger / 新逻辑替代,无需确认。
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🗓 OBYC 配置确认 · China Food · 最后更新 2026-10-30 09:38