OBYC 配置确认 · China Food

⚠️ 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
1	BSV + GBB VBO 跟全球 → 68004101 Manufacturing Output Downstream - Toll Out	BSV r3-r4 · GBB r39-r41（5 行）	✅ 定；底稿 To-Be 仍写 68001902
2	FRE 跟全球：半成品 9100 → 69009133；成品 9200 → 69009135；原料 9000 维持 69009131	FRE r4-r5	✅ 定；cutover 前查旧科目余额
3	FRL 保持 62013000 Toll Manufacturing Expense - 3rd Party（中国无关联方委外）	FRL r3	✅ 定
4	KDM 保持 71200109 Realized FX P/L - Other	KDM r4-r6	✅ 定
5	KDM PNL 不配置；China Agri 在其实施阶段再议	KDM r11-r14	✅ 定；底稿仍标 GL Confirmation
6	UMB 跟全球 → 69001603 Downstream Standard Price Variance（69001610 仅手工过账）	UMB r3-r5	✅ 定；SCOA 需上 SKA1
7	GBB 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
8	GBB 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）

9700「食品其他（水电气）」不含在 Food 范围——生产 T030 无该评估类配置，China Food 在用仅 7 类（10/12 关闭）
GBB INV/VNG 进 29020010 属中国会计口径正确设计，非报表错报（10/12 确认）
GBB VAX/VAY 促销行 Obsolete 属正确设计——销售订单不含第三方促销品料号（10/12 确认）
PRY「键不存在 / New 应为 Change」与 PRD「三行缺失」两条判断经 T030 复核后撤回（10/12 自纠）
As-Is 与生产 T030 逐键比对 136/136 一致，零笔误（10/12）

📖 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
r18	9000	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r19	9100	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r20	9200	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r21	9400	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r22	9803	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r23	9804 → 4001	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team · Valuation Class changes following global definition
r24	9900 → 9600	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team · Valuation Class changes following global definition
r50	9000	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r51	9100	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r52	9200	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r53	9400	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r54	9803	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r55	9804 → 4001	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team · Valuation Class changes following global definition
r56	9900 → 9600	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL 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
r27	9200	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r28	9400	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r30	9804 → 4001	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team · Valuation Class changes following global definition
r31	9900 → 9600	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team · Valuation Class changes following global definition
r34	9200	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r35	9400	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r37	9804 → 4001	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team · Valuation Class changes following global definition
r38	9900 → 9600	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL 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 - Other	GL Account changes based on SCOA team
r4	9000	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r5	9100	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r6	9200	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r7	9400	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL Account changes based on SCOA team
r8	9803	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL Account changes based on SCOA team
r9	9804 → 4001	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL Account changes based on SCOA team · Valuation Class changes following global definition
r10	9900 → 9600	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL 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
r11	9000	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r12	9100	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r13	9200	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r14	9400	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r15	9803	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r16	9804 → 4001	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team · Valuation Class changes following global definition
r17	9900 → 9600	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL 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
r3	9100	—	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r4	9200	—	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r39	9000	VBO	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r40	9100	VBO	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r41	9200	VBO	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r3	9000	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	GL Account changes based on SCOA team
r6	9400	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r7	9803	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r8	9804 → 4001	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There'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
r9	9900 → 9600	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There'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-Goods	GL Account changes based on SCOA team
r3	—	—	`31000090` GR/IR → `31000600` AP GR/IR-Goods	GL Account changes based on SCOA team
r3	—	—	`31000090` GR/IR → `31000600` AP GR/IR-Goods	GL 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
r25	9000	VAX	`14010011` RM not yet billed → `14000401` Raw Material - GI Not Yet Billed	GL Account changes based on SCOA team
r32	9000	VAY	`14010011` RM not yet billed → `14000401` Raw Material - GI Not Yet Billed	GL 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
r26	9100	VAX	`14020033` Semi finished goode not yet billed → `14000411` Intermediate Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r33	9100	VAY	`14020033` Semi finished goode not yet billed → `14000411` Intermediate Goods - GI Not Yet Billed	GL 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
r3	9100	—	`61500010` Outsourcing manufacture fee → `62013000` Toll Manufacturing Expense - 3rd Party	10/27 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
r4	9200	—	`61500010` Outsourcing manufacture fee → `62013000` Toll Manufacturing Expense - 3rd Party	GL 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
r6	9400	—	`69001603` COGS Downstream Adjustment → `69001610` COGS Downstream Adjustment	GL Account changes based on SCOA team
r7	9803	—	`69001603` COGS Downstream Adjustment → `69001610` COGS Downstream Adjustment	GL 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
r7	9803	—	`69009121` PA - General 3rd Pty → `69009122` Purchase Account Other Product - 3rd Party	GL Account changes based on SCOA team
r8	9804 → 4001	—	`69009121` PA - General 3rd Pty → `69009122` Purchase Account Other Product - 3rd Party	GL 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
r3	9000	—	`14010010` Raw Materials-main material → `14000400` Raw Material	GL 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
r4	9100	—	`14020031` Raw Materials-Semi-finished goods → `14000410` Intermediate Goods	GL 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
r5	9200	—	`14020010` Inventory-product-Branded → `14000420` Finished Goods	GL 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
r7	9803	—	`14020030` Inventory-promotion product → `14000499` Finished Goods - Promo	GL 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
r6	9400	—	`14090030` Raw Materials-package material → `14000520` Packaging Material	GL 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
r9	9900 → 9600	—	`14090010` Raw Materials-Spare parts → `14002100` Spare parts	GL 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
r8	9804 → 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
r43	9000	VBR	`61000010` Raw material Consumption → `61001100` Raw Material Expense	10/27 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
r44	9100	VBR	`61000020` Inter Material Consumption → `61001200` Intermediate Material Expense	10/27 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
r45	9200	VBR	`61000030` FG material Consumption → `61001210` Finished Goods Expense	10/27 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
r46	9400	VBR	`61000040` Packaging Consumption → `61001400` Packaging Consumption Expense	10/27 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
r48	9804 → 4001	VBR	`61000060` Fuel, Lub&Cons. Exp → `61002200` Fuel, Lubricant and Consumables Expense	10/27 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
r42	9400	VBO	`68004110` OEM FG GR → `68001902` OEM Finished Goods GR	GL 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
r3	9000	—	`69002002` Purchase Price Variance (MAP) Product → `69006118` COGS Variance Raw Mat PUP Settlement-Stock	GL 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
r4	9100	—	`69002002` Purchase Price Variance (MAP) Product → `69006218` COGS Variance Intermediate PUP Settlement-Stock	GL 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
r5	9200	—	`69002002` Purchase Price Variance (MAP) Product → `69006318` COGS Variance Finished PUP Settlement-Stock	GL 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
r6	9400	—	`69002002` Purchase Price Variance (MAP) Product → `69006518` COGS Varience Packaging PUP Settlement-Stock	GL 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
r3	9000	—	`69009101` PA - Raw Material 3rd Pty → `69009102` Raw Material Purchase Account - 3rd Party	GL 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
r4	9100	—	`69009105` PA - Semi Finished Goods 3rd Pty → `69009106` Semi Finished Goods Purchase Account - 3rd Party	GL 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
r5	9200	—	`69009109` PA - Finished Goods 3rd Pty → `69009110` Finished Goods Purchase Account - 3rd Party	GL 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
r9	9900 → 9600	—	`69009117` PA - Spareparts 3rd Pty → `69009116` Parts Purchase Account - 3rd Party	GL 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
r9	9900 → 9600	—	`69009119` POA - Spareparts 3rd Pty → `69009117` Purchase Account Offset Spareparts - 3rd Party	GL 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
r6	9400	—	`69009113` PA - Packaging 3rd Pty → `69009118` General Purchase Account - 3rd Party	GL 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
r6	9400	—	`69009115` POA - Packaging 3rd Pty → `69009119` Purchase Account Offset General - 3rd Party	GL 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
r4	9100	—	`69009125` PA - Freight 3rd Pty → `69009133` Purchase Acct Freight&Others (Semi FG)-3rdPty	10/27 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
r5	9200	—	`69009125` PA - Freight 3rd Pty → `69009135` Purchase Account Freight & Others (FG) - 3rd Party	10/27 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
r47	9803	VBR	`70010430` Customer promotion fee (Sales) → `70004119` Salesperson Promotion Expense	10/27 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
r49	9900 → 9600	VBR	`70110203` Spare parts Consumption → `70101230` Sparepart - Machinery, Vehicle & Heavy equipment	10/27 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 Expense	GL 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
r3	9000	—	`14010010` Raw Materials-main material → `14000400` Raw Material	GL Account changes based on SCOA team
r4	9100	—	`14020031` Raw Materials-Semi-finished goods → `14000410` Intermediate Goods	GL Account changes based on SCOA team
r5	9200	—	`14020010` Inventory-product-Branded → `14000420` Finished Goods	GL Account changes based on SCOA team
r6	9400	—	`14090030` Raw Materials-package material → `14000520` Packaging Material	GL Account changes based on SCOA team
r7	9803	—	`14020030` Inventory-promotion product → `14000499` Finished Goods - Promo	GL Account changes based on SCOA team
r8	9804 → 4001	—	`14090020` Raw Materials-fuel → `14002200` Fuel (+Oil-Lub-Consumab.)	GL Account changes based on SCOA team · Valuation Class code changes following global definition
r9	9900 → 9600	—	`14090010` Raw Materials-Spare parts → `14002100` Spare parts	GL 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
r3	9100	—	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r4	9200	—	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r3	9000	—	`69009101` PA - Raw Material 3rd Pty → `69009102` Raw Material Purchase Account - 3rd Party	GL Account changes based on SCOA team
r4	9100	—	`69009105` PA - Semi Finished Goods 3rd Pty → `69009106` Semi Finished Goods Purchase Account - 3rd Party	GL Account changes based on SCOA team
r5	9200	—	`69009109` PA - Finished Goods 3rd Pty → `69009110` Finished Goods Purchase Account - 3rd Party	GL Account changes based on SCOA team
r6	9400	—	`69009113` PA - Packaging 3rd Pty → `69009118` General Purchase Account - 3rd Party	GL Account changes based on SCOA team
r7	9803	—	`69009121` PA - General 3rd Pty → `69009122` Purchase Account Other Product - 3rd Party	GL Account changes based on SCOA team
r8	9804 → 4001	—	`69009121` PA - General 3rd Pty → `69009122` Purchase Account Other Product - 3rd Party	GL Account changes based on SCOA team · Valuation Class changes following global definition
r9	9900 → 9600	—	`69009117` PA - Spareparts 3rd Pty → `69009116` Parts Purchase Account - 3rd Party	GL 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
r6	9400	—	`69009115` POA - Packaging 3rd Pty → `69009119` Purchase Account Offset General - 3rd Party	GL Account changes based on SCOA team
r9	9900 → 9600	—	`69009119` POA - Spareparts 3rd Pty → `69009117` Purchase Account Offset Spareparts - 3rd Party	GL 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 Expense	GL 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-Goods	GL 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-Goods	GL 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
r3	9000	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	GL Account changes based on SCOA team
r4	9100	—	`69009125` PA - Freight 3rd Pty → `69009133` Purchase Acct Freight&Others (Semi FG)-3rdPty	10/27 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
r5	9200	—	`69009125` PA - Freight 3rd Pty → `69009135` Purchase Account Freight & Others (FG) - 3rd Party	10/27 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
r6	9400	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r7	9803	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There's no GL Account for PA Freight & Others for Packaging, spareparts and e.t.c. · GL Account changes based on SCOA team
r8	9804 → 4001	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There'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
r9	9900 → 9600	—	`69009125` PA - Freight 3rd Pty → `69009131` Purchase Account Freight & Others (Raw Material) - 3rd Party	There'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
r3	9100	—	`61500010` Outsourcing manufacture fee → `62013000` Toll Manufacturing Expense - 3rd Party	10/27 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
r4	9200	—	`61500010` Outsourcing manufacture fee → `62013000` Toll Manufacturing Expense - 3rd Party	GL 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 - Other	GL Account changes based on SCOA team
r4	9000	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r5	9100	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r6	9200	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	10/27 确认保持 71200109 · Both Account Exist, need tom to decide · Confirmed Keep As-Is · GL Account changes based on SCOA team
r7	9400	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL Account changes based on SCOA team
r8	9803	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL Account changes based on SCOA team
r9	9804 → 4001	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL Account changes based on SCOA team · Valuation Class changes following global definition
r10	9900 → 9600	—	`71300010` Financial Expense/profit or loss on exchange/reali → `71200109` Realized FX Profit/Loss - Other	GL 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
r4	9100	—	`69002002` Purchase Price Variance (MAP) Product = `69002002` Purchase Price Variance of Goods (MAP) Product
r5	9200	—	`69002002` Purchase Price Variance (MAP) Product = `69002002` Purchase Price Variance of Goods (MAP) Product
r6	9400	—	`69002002` Purchase Price Variance (MAP) Product = `69002002` Purchase Price Variance of Goods (MAP) Product
r7	9803	—	`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
r3	9000	—	`69002002` Purchase Price Variance (MAP) Product → `69006118` COGS Variance Raw Mat PUP Settlement-Stock	GL Account changes based on CO confirmation on 17.09.2026
r4	9100	—	`69002002` Purchase Price Variance (MAP) Product → `69006218` COGS Variance Intermediate PUP Settlement-Stock	GL Account changes based on CO confirmation on 17.09.2026
r5	9200	—	`69002002` Purchase Price Variance (MAP) Product → `69006318` COGS Variance Finished PUP Settlement-Stock	GL Account changes based on CO confirmation on 17.09.2026
r6	9400	—	`69002002` Purchase Price Variance (MAP) Product → `69006518` COGS Varience Packaging PUP Settlement-Stock	GL 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
r6	9400	—	`69001603` COGS Downstream Adjustment → `69001610` COGS Downstream Adjustment	GL Account changes based on SCOA team
r7	9803	—	`69001603` COGS Downstream Adjustment → `69001610` COGS Downstream Adjustment	GL Account changes based on SCOA team
r3	9000	—	`69001603` COGS Downstream Adjustment = `69001603` Downstream Standard Price Variance	10/27 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
r4	9100	—	`69001603` COGS Downstream Adjustment = `69001603` Downstream Standard Price Variance	10/27 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
r5	9200	—	`69001603` COGS Downstream Adjustment = `69001603` Downstream Standard Price Variance	10/27 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-Goods	GL 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
r11	9000	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r12	9100	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r13	9200	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r14	9400	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r15	9803	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team
r16	9804 → 4001	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team · Valuation Class changes following global definition
r17	9900 → 9600	BSA	`14099999` Take Over Balance-Inventory → `49099995` Take Over Balance (Data Conversion) Stock Inventory	GL Account changes based on SCOA team · Valuation Class changes following global definition
r18	9000	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r19	9100	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r20	9200	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r21	9400	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r22	9803	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r23	9804 → 4001	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team · Valuation Class changes following global definition
r24	9900 → 9600	INV	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team · Valuation Class changes following global definition
r25	9000	VAX	`14010011` RM not yet billed → `14000401` Raw Material - GI Not Yet Billed	GL Account changes based on SCOA team
r26	9100	VAX	`14020033` Semi finished goode not yet billed → `14000411` Intermediate Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r27	9200	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r28	9400	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r30	9804 → 4001	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team · Valuation Class changes following global definition
r31	9900 → 9600	VAX	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team · Valuation Class changes following global definition
r32	9000	VAY	`14010011` RM not yet billed → `14000401` Raw Material - GI Not Yet Billed	GL Account changes based on SCOA team
r33	9100	VAY	`14020033` Semi finished goode not yet billed → `14000411` Intermediate Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r34	9200	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r35	9400	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team
r37	9804 → 4001	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team · Valuation Class changes following global definition
r38	9900 → 9600	VAY	`14020011` FG-Branded not yet billed → `14000421` Finished Goods - GI Not Yet Billed	GL Account changes based on SCOA team · Valuation Class changes following global definition
r39	9000	VBO	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r40	9100	VBO	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r41	9200	VBO	`68004110` OEM FG GR → `68004101` Manufacturing Output Downstream - Toll Out	10/27 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
r42	9400	VBO	`68004110` OEM FG GR → `68001902` OEM Finished Goods GR	GL Account changes based on SCOA team
r43	9000	VBR	`61000010` Raw material Consumption → `61001100` Raw Material Expense	10/27 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
r44	9100	VBR	`61000020` Inter Material Consumption → `61001200` Intermediate Material Expense	10/27 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
r45	9200	VBR	`61000030` FG material Consumption → `61001210` Finished Goods Expense	10/27 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
r46	9400	VBR	`61000040` Packaging Consumption → `61001400` Packaging Consumption Expense	10/27 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
r47	9803	VBR	`70010430` Customer promotion fee (Sales) → `70004119` Salesperson Promotion Expense	10/27 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
r48	9804 → 4001	VBR	`61000060` Fuel, Lub&Cons. Exp → `61002200` Fuel, Lubricant and Consumables Expense	10/27 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
r49	9900 → 9600	VBR	`70110203` Spare parts Consumption → `70101230` Sparepart - Machinery, Vehicle & Heavy equipment	10/27 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
r50	9000	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r51	9100	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r52	9200	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	10/27 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
r53	9400	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r54	9803	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team
r55	9804 → 4001	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team · Valuation Class changes following global definition
r56	9900 → 9600	VNG	`29090090` Pending property profit and loss-current assets → `29020010` Pending property profit and loss-current assets	GL Account changes based on SCOA team · Valuation Class changes following global definition
r29	9803	VAX	`14020032` Promotion billed not yet invoiced → `Obsolete` Obsolete	Based on SCOA team, GL Account 14020032 - Promotion billed not yet invoiced is obsolete in S4
r36	9803	VAY	`14020032` Promotion billed not yet invoiced → `Obsolete` Obsolete	Based 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.Cl	Acct Mod	As-Is 科目	To-Be 科目
r3	No Changes 提议不变	9000	—	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance of Goods (MAP) Product
r4	No Changes 提议不变	9100	—	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance of Goods (MAP) Product
r5	No Changes 提议不变	9200	—	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance of Goods (MAP) Product
r6	No Changes 提议不变	9400	—	`69002002` Purchase Price Variance (MAP) Product	`69002002` 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.Cl	Acct Mod	As-Is 科目	To-Be 科目	Notes / Confirmation
r3	New 新增	—	—	—	`69001601` HPP - Selisih Harga Konsumsi Langsung	Added based on CO confirmation on 20.09.2026, GL description is yet to be defined
r4	New 新增	—	—	—	`69001601` HPP - Selisih Harga Konsumsi Langsung	Added based on CO confirmation on 20.09.2026, GL description is yet to be defined
r5	New 新增	—	—	—	`69001601` HPP - Selisih Harga Konsumsi Langsung	Added based on CO confirmation on 20.09.2026, GL description is yet to be defined
r6	New 新增	—	—	—	`69001601` HPP - Selisih Harga Konsumsi Langsung	Added 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.Cl	Acct Mod	As-Is 科目	To-Be 科目	Notes / Confirmation
r3	Change 待改	9000	—	`69009103` POA - Raw Material 3rd Pty	`69009103` Purchase Account Offset Raw Material-3rd Party	GL Description changes based on SCOA team
r4	Change 待改	9100	—	`69009107` POA - Semi Finished 3rd Pty	`69009107` Purchase Clearing Acc. SM Finished Goods-3rd Party	GL Description changes based on SCOA team
r5	Change 待改	9200	—	`69009111` POA - Finished Goods 3rd Pty	`69009111` Purchase Account Offset Finished Goods-3rd Party	GL Description changes based on SCOA team
r7	Change 待改	9803	—	`69009123` POA - General 3rd Pty	`69009123` Purchase Acc. Offset for Oth Products-3rd Party	GL Description changes based on SCOA team
r8	Change 待改	9804	—	`69009123` POA - General 3rd Pty	`69009123` 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.Cl	Acct Mod	As-Is 科目	To-Be 科目	Notes / Confirmation
r11	Delete 删除	9000	PNL	`71300010` 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
r12	Delete 删除	9100	PNL	`71300010` 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
r13	Delete 删除	9200	PNL	`71300010` 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
r14	Delete 删除	9400	PNL	`71300010` 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.Cl	Acct Mod	As-Is 科目	To-Be 科目	Notes / Confirmation
r3	No Changes 提议不变	9000	—	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance of Goods (MAP) Product
r8	Change 待改	9804	—	`69002001` Purchase Price Variance (MAP) Non Product	`69002001` Purchase Price Variance of Goods (MAP) Non Product	Valuation Class changes following global definition
r9	Change 待改	9900	—	`69002001` Purchase Price Variance (MAP) Non Product	`69002001` Purchase Price Variance of Goods (MAP) Non Product	Valuation Class changes following global definition
r10	No Changes 提议不变	9000	PRA	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product
r11	No Changes 提议不变	9100	PRA	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product
r12	No Changes 提议不变	9200	PRA	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product
r13	No Changes 提议不变	9400	PRA	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product
r14	Change 待改	9100	PRF	`69005100` Production Variance Downstream - Own	`69005100` Production Variance from Downstream Production-Own	GL Description changes based on SCOA team
r15	Change 待改	9200	PRF	`69005100` Production Variance Downstream - Own	`69005100` Production Variance from Downstream Production-Own	GL Description changes based on SCOA team
r16	No Changes 提议不变	9000	PRU	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product
r17	No Changes 提议不变	9100	PRU	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product
r18	No Changes 提议不变	9200	PRU	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product
r19	No Changes 提议不变	9400	PRU	`69002002` Purchase Price Variance (MAP) Product	`69002002` Purchase Price Variance (MAP) Product

PRY 生产订单差异12 行

Excel行	顾问标注	Val.Cl	Acct Mod	As-Is 科目	To-Be 科目	Notes / Confirmation
r7	Change 待改	9000	PNL	`69006109` Production Variance Raw Material Settlement-Prod	`69006109` COGS Variance Raw Material Settlement-Production	GL Description changes based on SCOA team
r8	Change 待改	9100	PNL	`69006209` Production Variance Intermediate Settlement - Prod	`69006209` COGS Variance Intermediate Settlement-Production	GL Description changes based on SCOA team
r9	Change 待改	9200	PNL	`69006309` Production Variance Finished Good Settlement	`69006309` COGS Variance Finish Settlement	GL Description changes based on SCOA team
r10	Change 待改	9400	PNL	`69006509` Production Variance Packaging Settlement - Prod	`69006509` COGS Variance Packaging Settlement-Production	GL Description changes based on SCOA team
r11	New 新增	—	PPL	—	`69006110` Product Variance from Raw Mat Production (PUP)	Added based on CO confirmation on 17.09.2026
r12	New 新增	—	PPL	—	`69006210` Product Variance from Intermediate Production (PU)	Added based on CO confirmation on 17.09.2026
r13	New 新增	—	PPL	—	`69006310` Product Variance from Finished Production (PUP)	Added based on CO confirmation on 17.09.2026
r14	New 新增	—	PPL	—	`69006510` Product Variance from Packaging Production (PUP)	Added based on CO confirmation on 17.09.2026
r15	New 新增	—	PSL	—	`69006128` COGS Variance Raw Mat PUP Settlement - COGS	Added based on CO confirmation on 17.09.2026
r16	New 新增	—	PSL	—	`69006228` COGS Variance Intermediate PUP Settlement - COGS	Added based on CO confirmation on 17.09.2026
r17	New 新增	—	PSL	—	`69006328` COGS Variance Finished PUP Settlement - COGS	Added based on CO confirmation on 17.09.2026
r18	New 新增	—	PSL	—	`69006528` COGS Varience Packaging PUP Settlement - COGS	Added 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.Cl	Acct Mod	As-Is 科目	To-Be 科目	Notes / Confirmation
r3	Delete 删除	9000	—	`61000010` Raw material Consumption	—	Wrong configuration, GBB without Account Modification has no usage
r4	Delete 删除	9100	—	`61000020` Inter Material Consumption	—	Wrong configuration, GBB without Account Modification has no usage
r5	Delete 删除	9200	—	`61000030` FG material Consumption	—	Wrong configuration, GBB without Account Modification has no usage
r6	Delete 删除	9400	—	`61000040` Packaging Consumption	—	Wrong configuration, GBB without Account Modification has no usage
r7	Delete 删除	9100	AUA	`68004100` Manufacturing Output Downstream - Owned	—	Propose to delete Wrong Config (N/A)
r8	Delete 删除	9200	AUA	`68004100` Manufacturing Output Downstream - Owned	—	Propose to delete Wrong Config (N/A)
r9	Change 待改	9100	AUF	`68004100` Manufacturing Output Downstream - Owned	`68004100` Manufacturing Output Downstream-Own	GL Description changes based on SCOA team
r10	Change 待改	9200	AUF	`68004100` Manufacturing Output Downstream - Owned	`68004100` Manufacturing Output Downstream-Own	GL 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。

📁 底稿原件：OBYC China Food_EN_20261027.xlsx（NAS 直链 · 行号即本页 rN）
📧 会议原件：RE_OBYC China Discussion_20261027.msg（10/27 recap · NAS 直链下载）
📗 决策档案：决策_OBYC科目配置对齐.md（NAS 直链 · 纯文本）
⚙️ 本页由 /opt/data/scripts/gen_obyc_review_1009.py 从底稿生成；会议口径以 OVERRIDES 覆盖（底稿更新后自动跳过同值）。已阅标记存本机浏览器 localStorage。NAS 直链需内网/Tailscale 环境，首次点击输入凭证。

OBYC 配置确认底稿 · China Food

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

⏳ 会议未覆盖 / 仍开放

✅ 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

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）

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）

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）

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

Obsolete 表（S4 不再使用，仅存档）

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）

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）

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）

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