【正文】 Adjusted debit amount of one report item(account) = Consolidated debit amount of the report item(account) + Total debit amount of all adjustment entries。 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 PRCpliant 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 remended 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 PRCpliant 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 P8 Export Elimination entries F3 Elimination data file P6 Enter Elimination Entries F3 Elimination data file Import Elimination Entries FILE FORMAT F3 Elimination data TABLE STRUCTURE T2 Elimination Description Credit amount Account code Debit amount Period Business entity code P5 Query, view, print System Design for FMIS Modification 28 F4 IAS adjustment entry file and associated processes P10. The user creates IAS adjustment entries based on analysis of IAS adjustment supporting data and then inputs the data to IAS adjustment entry table (T3) in the reporting system. The entries will be checked by approver and if they are correct, they will be posted to disable further change. If they are not, it will be modified and rechecked. P12. IAS adjustment entries are exported and rolled up without aggregation to the higher levels. The entries will be used in IAS reporting, basically on the highest levels in the corporation on the original level The IAS adjustment file collects data to fulfill IAS adjustment in different level and roll it up to the corporate level REPORTING SYSTEM T3 IAS adj. IAS adj. Entries P12 Export IAS adj. entries 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 F3 /T2 IAS Adjustment Entries FILE FORMAT amp。 IAS support FILE FORMAT amp。 IAS supporting data files P4 Produce special disclosure items report P3 Enter special disclosure amp。 IAS supporting data Disclosure amp。 TABLE STRUCTURE F1/T4 Internal transaction data Period Counterpart code Source entity code debit Beg bal credit debit Movement credit debit End Bal credit Account code System Design for FMIS Modification 26 F2 Disclosure and IAS support data file and associated processes P3 The disclosure data and IAS supporting data will be recorded to the special disclosure table (T1). This purpose of this table is to collect data that can not be derived from account balances, . UOP vs straight line depreciation in IAS adjustment. Although different disclosure types are required for different transaction types, the system will use the same table to store the data. Each field in the table has different meaning for different disclosure type. The disclosure types are predefined by PetroChina headquarter and clear instructions to the accounting entities need to be given about which disclosure types must be filled out by each accounting entity. FMIS should be enhanced to “understand” the different disclosure type and for each disclosure type, the system needs to be able to display a special input screen for the disclosure type to prevent wrong entry to be made to the disclosure database. P4 All recorded disclosure data and IAS support data will be exported to a file and sent up. The file is then imported to reporting system (P20) and stored in the report database. P9 Users review the IAS supporting data in reporting system to produce the IAS adjustment entries. P14 All details of disclosure and IAS supporting data received from lower level in reporting system will be exported and sent up to higher level without aggregation. This file is designed to collect nonledger data for PRC amp。s equity Note 4 Employee pensation costs Note 5 interest expense Note 6 Ine before ine taxes Note 7 Ine taxes Note 8 Cash and cash equivalents Note 9 Accounts receivable Note 10 Inventories Note 11 Prepaid expenses and other current assets Note 12 Property, plant, and equipment Note 13 Investments Note 14 Intangible and other assets Note 15 Accounts payable and accrued liabilities Note 16 Debt Note 17 Deferred ine taxes Note 22, 23, 24 Auditing required reports Shortterm investment report