1.采购接收会计分录
借 材料采购 数量*单价
贷 INV应计负债（也可以设置为暂估账户） 数量*单价
2.采购入库会计分录
(1)对于库存物料，入库时需要考虑关税运杂费等其他一些费用作为物料的成本
借 库存估计账户 数量*单价
原材料-关税 金额XX
原材料-运杂费 金额XX
贷 材料采购 数量*单价
关税吸收账户 金额XX
运杂费吸收账户 金额XX
3.采购匹配发票会计分录
借 INV应计负债（也可以设置为暂估账户） 数量*单价
贷 应付账款 数量*单价
以上账户来源：
（1）材料采购账户来源于接收选项中“接收库存账户”的设置
采购超级用户->设置->组织->接收选项
（2）INV应计负债 来源于 组织参数设置中其他账户TAB页中"应计负债“的设置
采购超级用户->设置->组织->组织->查找库存组织->点右键查看库存信息
INV超级用户->设置->组织->组织参数
（3）库存估计账户 来源于 组织参数设置中”成本计算信息“TAB页中的”估价账户“中的”物料“账户的属性设置；
如果启用了项目制造，则库存估价账户会和成本组及类别账户有关系；
采购超级用户->设置->组织->组织->查找库存组织->点右键查看库存信息
INV超级用户->设置->组织->组织参数
（4）原材料-关税/运杂费 账户 来源于 组织参数设置中”成本计算信息“TAB页中的”估价账户“中的”物料间接费用“账户的属性设置；
采购超级用户->设置->组织->组织->查找库存组织->点右键查看库存信息
INV超级用户->设置->组织->组织参数
（5）应计负债 账户 来源于 应付模块系统选项配置的应计负债账户
应付超级用户->设置->选项->系统选项
备注:
（1）材料采购账户的余额可以反映接收未入库的金额；
（2）INV应计负债的余额可以反映出接收未匹配的金额；
二.费用型物料
1.采购接收会计分录
借 材料采购 金额XX
贷 费用AP应计暂估 金额XX
2.采购入库会计分录
借：费用账户 金额XX
贷： 材料采购 金额XX
3.采购匹配发票会计分录
借：费用AP应计暂估 金额XX
贷： 应付账款 金额XX
以上账户来源：
（1）材料采购账户来源于接收选项中“接收库存账户”的设置
采购超级用户->设置->组织->接收选项
（2）费用AP应计暂估 来源于采购选项中“费用AP应计账户”的设置
采购超级用户->设置->组织->采购选项
三.关于汇兑损益
汇兑损益是由于汇率的波动引起的，一般真正的汇率差异需要进财务费用科目；
1.采购接收时本位币的金额是根据采购接收的数量*单价*汇率（接收日期）
借： 材料采购 数量*单价*汇率（接收日期）
贷 ： AP应计暂估 数量*单价*汇率（接收日期）
2.发票匹配时
应计暂估金额是根据发票头上的匹配选项（采购订单/收款）决定，
如果选择的是采购订单则暂估金额=匹配的数量*单价*汇率（采购订单创建日期），
如果选择的时收款则 暂估金额= 匹配的数量*单价*汇率（接收日期）
应付账款的金额 = 匹配的数量*单价*汇率（发票匹配日期）
借：AP应计暂估 匹配的数量*单价*汇率（采购订单创建日期）/匹配的数量*单价*汇率（接收日期）
贷： 应付账款 匹配的数量*单价*汇率（发票匹配日期）
借/贷：汇兑损益 匹配的数量*单价*汇率（发票匹配日期-采购订单创建日期/接收日期）
备注：
（1）EBS应付模块中汇率差异类型的分配行进入的时暂估账户，但是通过SLA传送至总账时进入的是”财务费用“科目；发票分配汇率差异类型的行，金额如果是正数则为汇兑损失，金额如果是负数则为汇兑收益
（2）一般采购订单创建和接收可能跨度会很大，而接收和发票匹配不会间隔很长时间。所以发票匹配的选项（采购订单/收款）的选择将影响真正暂估金额的计算，导致最终总账的财务费用金额偏高或偏低；
四.关于发票价格差异
1.业务场景
采购订单价格更改后，发票匹配中的价格并未变成最新的价格，这时候，手工更改发票行的价格，将产生发票价格差异
2.会计分录
借：AP应计暂估 匹配的数量*单价（采购订单行上的）
贷： 应付账款 匹配的数量*单价（发票行上的）
借/贷：发票价格差异 匹配的数量*单价（发票行上的-采购订单行上的）
发票价格差异的账户来源于 组织参数设置中其他账户TAB页中"发票价格差异“的设置
五.KEY ACCOUNTS FOR P2P IN ORACLE EBS
Receiving Inventory Account
The Receiving Inventory Account is a clearing account. The account is used for perpetual (on receipt) accruals. After receiving transactions are processed and the Transfer Transactions to GL process is run, the Receiving Inventory Account is cleared and the Material account is charged with the cost of the capitalized inventory. Specify this account when you define Receiving Information for your inventory organizations.
Inventory AP Accrual
This is the account used by Purchasing to accrue your payable liabilities when you receive items you will capitalize as inventory. This account represents your uninvoiced receipt liability and is usually part of your Accounts Payable Liabilities in the balance sheet. Payables relieves this account when the invoice is matched and validated. Specify this account when you define Inventory Information for your inventory organizations in the Other Accounts tab.
AP Liability
This defaults from the supplier site and is credited when a standard invoice is entered or debited when a credit memo or debit memo is entered. The account is relieved when the invoice is paid.
Expense AP Accrual
This is the account used by Purchasing to accrue your payable liabilities when you receive items you will expense. This account represents your uninvoiced receipt liability when you run the Receipt Accruals - Period End process. Specify this account on the Accrual tab when you set up Purchasing Options.
Material
An asset account that tracks material cost. For average costing, this account holds your inventory and in transit values. Once you perform transactions, you cannot change this account. Specify this account when you define Inventory Information for your inventory organizations in the Valuation Accounts region for the Costing Information tab.
Charge Account
This is the charge account is the account that will be charged for the purchase on either the balance sheet or income statement. If the destination type for the distribution is Inventory, this account will be the Material account associated with the subinventory and you cannot override it. This is the balance sheet account that will be charged after inventory is capitalized. If the destination type is expense, you can specify this account (provided it isn’t project related) and override any defaults. This account will be either an asset clearing account that will be included on the balance sheet or an expense account that will be included on the income statement. This account is either created or specified when you create a purchase order.
Purchase Price Variance
This account is used to record differences between purchase order line price and standard cost. The Purchase Price Variance is calculated when items delivered to inventory are costed. This account is not used with the average cost method. For example, assume the purchase order line price for an item was set at $10 per item but standard cost was set to $12 per item and you purchased 10 items. The Purchase Price Variance would be $20. Specify the Purchase Price Variance account when you define Inventory Information for your inventory organizations in the Other Accounts tab.
Invoice Price Variance
The variance account used to record differences between purchase order price and invoice price. This account is used by Payables to record the invoice price variance for inventory items. For expense items, the account generator uses the charge account to record any invoice price variance. For example, assume the purchase order line price for an item was set at $10 per item but you were charged $12 per item and you purchased 10 items. The Invoice Price Variance would be $20. Specify this account when you define Inventory Information for your inventory organizations in the Other Accounts tab.
Accounting options in Financials Options in AP.
Liability. Payable assigns this account as the default Liability Account for all new suppliers you enter. You can override this value during supplier entry. If you use Accrual Basis accounting, then the Liability Account for an invoice determines the liability account(s) charged when you create accounting entries for invoices.
Prepayment. The Prepayment account and description for a supplier site’s invoices. The Financials option value defaults to new suppliers, and the supplier value defaults to new supplier sites.
Future Dated Payment. If you use future dated payments, then enter a value for Future Dated Payment account. This value defaults to all new suppliers and new bank accounts. The supplier value defaults to all new supplier sites. The bank account value defaults to new payment documents.
When Payables accounts for future dated payments, it uses the Future Dated Payment Account from either the supplier site or the payment document, depending on the option you select in the Payment Accounting region of the Payables Options window. If you relieve liability payment time, this should be an asset account. If you relieve liability at future dated payment maturity, then this should be a liability account.
Discount Taken. If you choose to distribute your discounts to the system Discount Taken Account, Payables uses this account to record the discounts you take on payments. Use the Payables Options window to select your method for distributing discounts for your invoices.
PO Rate Variance Gain/Loss. Payable uses these accounts to record the exchange rate variance gains/losses for your inventory items. The variance is calculated between the invoice and either the purchase order or the receipt, depending on how you matched the invoice. These accounts are not used to record variances for your expense items. Any exchange rate variance for your expense items is recorded to the charge account of the purchase order. Payable calculates these amounts during Payables Invoice Validation.
Expenses Clearing. This account is optional when you use the Company Pay payment option of Oracle Internet Expenses. Payable uses this as a temporary account to record credit card transaction activity. Payable debits this account when you create an invoice to pay a credit card issuer for credit card transactions. Payables credits this account with offsets to the original debit entries when you submit Expense Report Import for an employee expense report entered in Internet Expenses that has credit card transactions on it. If you enter an expenses clearing account in this field and in the Expenses Clearing Account field of the Card Programs window, the account entered in the Expenses Clearing Account field of the Card Programs window takes precedence.