【正文】 ries,F4 IAS adj. data file,P10 Enter IAS adj. Entries,F4 IAS adj. data file,IAS reporting process,Analyze info and determine required IAS adjustment,IAS adjustment info reports,28,System processes for consolidation and reporting,Chapter 7,29,P9 Elimination process and PRC reporting,The elimination process involves two steps: 1) Elimination entry preparation includes step P6 amp。 P8. This step has been described earlier in this document 2) Perform the elimination of internal transactions step P7 The result of the elimination process is a Ledger report adjusted by eliminating the effect of internal transactions. Elimination entry record definition is: (account code, entry description, period, credit amount, debit amount) To perform the elimination of the internal transactions, system perform the following calculations: Consolidated balance of one ledger report item = aggregated balance of the ledger report item +() total credit amount of all elimination entries for the item (+) total debit amount of all elimination entries for the item Consolidated debit amount of one ledger report item = aggregated debit amount of the ledger report item + total debit amount of all elimination entries for the item Consolidated credit amount of one report item = aggregated credit amount of the report item + total credit amount of all elimination entries for the item The resulting consolidated ledger report is ready for PRCcompliant reporting. The PRC reports are created by producing the report with the prepared PRC report definitions against the eliminated ledger report. After the PRC report is created, it is recommended that the PRC report be stored in a permanent table for longterm record and archive.,The elimination process is a major step to produce consolidated PRCcompliant financial reports.,REPORTING SYSTEM,F3 Elimination data file,P7 Elimination process,Consolidated Ledger Report,T2 Elimination,F1 Internal transaction data file,T4 Internal Transaction,P13 Export remaining internal transaction,Elimination entries,Internal transaction reports amp。queries,Analyze info and determine required elimination,P5 Query, view, print,P8 Export Elimination entries,F3 Elimination data file,F1 Internal transaction data file,P6 Enter elimination entries,Aggregated Ledger reports,30,REPORTING SYSTEM,P11 IAS reporting process,IAS reporting involves three steps: 1. IAS adjustment entries preparation steps P9, P10, P12. This has been discussed earlier in this document. The adjustment entries contain these fields: account code, period, adjustment description, credit amount and debit amount. 2. Apply IAS adjustments to the Consolidated Ledger report and create temporary IAS adjusted ledger report. This is done by the system through the following calculations: Adjusted balance of one report item ( or account) = Consolidated balance of the report item( or account) +() Total credit amount of all adjustment entries (+) Total debit amount of all adjustment entries。 Adjusted debit amount of one report item(account) = Consolidated debit amount of the report item(account) + Total debit amount of all adjustment entries。 Adjusted credit amount of one report item(account) = Consolidated credit amount of the report item(account) + Total credit amount of all adjustment entries 3. Produce the IAS report from the IAS adjusted temporary ledger report. This is done by creating the reports using the IAS adjusted temporary ledger report as the source. After the IAS report is created, it is recommended that the report be stored for longterm record and archive.,IAS reporting process is performed by applying IAS adjustment entries to the consolidated ledger report,Consolidated Ledger Reports,F4 IAS adjustment data file,F4 IAS adjustment data file,P12 Export IAS adjustment,P15 Print IAS reports,T3 IAS adj,IAS adjustment entries,Analyze info and determine required IAS adjustment,P9 Query IAS adjustment data,IAS adjustment info reports,P10 Enter IAS adjustments,F2 Disclosure amp。 IAS supporting data file,Lower level reports,31,Report Formats,Appendix A,32,List of Reports,Elimination and adjustment entry report A1 IAS adjustment report A5 Receivable aging report A6 Notes receivable A7 Other receivable A8 Longterm equity investment report A9 Short term investment report A10 Long term bond investment A11 Other nonequity longterm investment A12 Notes payable report A13 Short/Long term loan report A14 Bonds payable report A15 Related party transaction A16,33,生活中的辛苦阻撓不了我對生活的熱愛。24.10.2424.10.24Thursday, October 24, 2024 人生得意須盡歡，莫使金樽空對月。05:12:2105:12:2105:1210/24/2024 5:12:21 AM 做一枚螺絲釘，那里需要那里上。24.10.2405:12:2105:12Oct2424Oct24 日復一日的努力只為成就美好的明天。05:12:2105:12:2105:12Thursday, October 24, 2024 安全放在第一位，防微杜漸。24.10.2424.10.2405:12:2105:12:21October 24, 2024 加強自身建設，增強個人的休養(yǎng)。2024年10月24日上午5時12分24.10.2424.10.24 精益求精，追求卓越，因為相信而偉大。2024年10月24日星期四上午5時12分21秒05:12:2124.10.24 讓自己更加強大，更加專業(yè)，這才能讓自己更好。2024年10月上午5時12分24.10.2405:12October 24, 2024 這些年的努力就為了得到相應的回報。2024年10月24日星期四5時12分21秒05:12:2124 October 2024 科學，你是國力的靈魂；同時又是社會發(fā)展的標志。上午5時12分21秒上午5時12分05:12:2124.10.24 每天都是美好的一天，新的一天開啟。24.10.2424.10.2405:1205:12:2105:12:21Oct24 相信命運，讓自己成長，慢慢的長大。2024年10月24日星期四5時12分21秒Thursday, October 24, 2024 愛情，親情，友情，讓人無法割舍。24.10.242024年10月24日星期四5時12分21秒24.10.24,謝謝