年终结算¶
年终结算对于保持财务准确性、遵守法规、做出明智决策，以及确保报告透明度，都至关重要。
会计年度¶
By default, the fiscal year is set to last 12 months and ends on December 31st. However, its duration and end date can vary due to cultural, administrative, and economic considerations.
要修改这些值，请访问 。在 财务期限 部分，必要时更改 结束日期 字段。
If the period lasts more than or less than 12 months, enable Fiscal Years and Save. Go back to the Fiscal Periods section and click Fiscal Years. Then, click New, give it a Name and both a Start Date and End Date.
注解
Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, considering the value specified in the Last Day field.
年终检查表¶
结算前¶
Before closing a fiscal year, ensure that everything is accurate and up-to-date:
确保所有银行账户直至年底的账项，都已:doc:
完成对账 <.../bank/reconciliation>，并确认期末账面余额与银行对账单的余额相符。Verify that all customer invoices have been created and confirmed and that there are no draft invoices.
Confirm that all vendor bills have been created and confirmed.
Ensure the accuracy of all expenses and validate them.
Check that all received payments have been encoded and confirmed.
清空所有 暂记账户。
将所有 折旧 和 :doc:`递延收入 <../customer_invoices/deferred_revenues>`的记项记入账户。
结算财政年度¶
然后，要结束会计年度：
运行 税务报告，并验证所有税务信息是否正确。
调节 资产负债表 上的所有账目：
根据银行对账单上的实际余额，更新 Odoo 中的银行余额。
Audit all accounts, fully understanding all transactions and their nature, including loans and fixed assets.
Optionally, match payments to validate any open vendor bills and customer invoices with their payments. While this step is optional, it could assist the year-end closing process if all outstanding payments and invoices are reconciled, potentially finding errors or mistakes in the system.
接下来，会计人员可能会核查资产负债表项目，并将以下资料记入账簿分录：
年终手工调整，
半成品/未完成制品，
折旧日记账记项，
贷款，
税项调整，
等等
During the year-end audit, the accountant may print paper copies of all balance sheet items (e.g., loans, bank accounts, prepayments, sales tax statements) to compare them against the balances recorded in Odoo.
小技巧
As part of this process, setting a Lock Everything date to the last day (inclusive) of the preceding fiscal year is good practice. This ensures that journal entries with an accounting date on or before the lock date cannot be created or modified during the audit. Users with administrator access rights can still create and edit entries if an exception is configured.
Lock everything date¶
Setting a lock date prevents modifications to any posted journal entries with an accounting date on or before the lock date. It also prevents posting new entries with an accounting date on or before the lock date. In such cases, the system automatically sets the accounting date to the day after the lock date.
To set a Lock Everything date, go to . In the Lock Journal Entries window, set the Lock Everything date and Save.
注解
Users with Administrator access rights to the Accounting app can create exceptions. To do so:
After setting the Lock Everything date, reopen the Lock Journal Entries window and remove the Lock Everything date.
In the Exception banner, choose if this exception should be set for me (the current user) or for everyone and how long it should last.
A Reason for this exception can be added.
All of this information is logged in the chatter of the company record.
小技巧
To remove the Lock Everything date after it has been saved, configure the exception to apply for everyone and set the duration to forever.
当年收益¶
Odoo uses a unique account type called current year’s earnings to display the difference between the income and expense accounts.
注解
会计科目表只能包含一个此类科目。默认情况下，它是一个 999999 账户，名为:guilabel:未分配利润/亏损。
To allocate the current year’s earnings, create a new miscellaneous entry with a date set to the end of the fiscal year to book them to any equity account.
Then, verify whether the current year’s earnings on the balance sheet correctly show a zero balance. If so, a Hard Lock date can be set to the last day of the fiscal year in .
小技巧
The Hard Lock date field is irreversible and is intended to ensure data inalterability required to comply with accounting regulations in certain countries. If such compliance is not applicable, setting this field may not be necessary. However, if required, the date should only be set once it is confirmed to be correct, as it cannot be changed or overridden, regardless of access rights.