SAP毕竟是业财一体化的ERP软件，许多财务结果是由业务驱动的，而业务又有严格的流程控制。例如，物料的收发直接生成会计凭证，那记账科目是怎么确定的，是否正确，如何进行控制？ 应付账款的录入需要关联到采购订单和入库凭证，通过发票校验将采购系统与应付系统集成在一起，在发票校验环节实现发票数量和价格的审核。

In the SAP system, Financial accounting (FI) and Controlling (CO) exist as separate but highly related modules. Financial Accounting accomplishes the necessary processing and recording of accounting transactions along with the creation of financial statements and other reports for external users (e.g., individuals and entities outside of the company such as shareholders, government agencies, trade associations, etc.). Financial accounting is thus referred to in many instances as “external accounting” and as such must follow Generally Accepted Accounting Principles (GAAP) and external regulatory requirements.