【正文】 Notes receivable report Other receivable report Shortterm loan report Notes payable report In addition to the system changes, the following reports must be developed and produced System Design for FMIS Modification 24 New data files and associated processes Chapter 6 System Design for FMIS Modification 25 Reporting system Transaction System F1 Internal transaction data file and associated processes P1. Modification to voucher entry in transaction system need to be done. Currently the transaction table has a field to record customer/vendor codethat is only used for A/R or A/P. The system needs to be modified to make the customer/vendor code applicable for all internal transaction types. The system should make customer/vendor code entry mandatory for all internal transactions. P2. When counterpart codes of all internal transactions have been recorded, transaction system will be able to export data of internal transactions and transfer the data up to the higher levels. P5. The reporting system must have facilities for users to query, view and print the internal transaction data and the elimination entries. This report is the key input for the users in the elimination process. Users create elimination entries based on the information contained in the internal transaction table. To facilitate the creation of this report, table T5 (Account pairs) is needed to record the account “pairs” for the offseting accounts. This process must also be able to print elimination report which pares the internal transactions with the elimination entries that has been done. The elimination report must be reported to the higher level as a control report to ensure that eliminations are done properly at the level where it is performed. P13. As part of the consolidation process, the system will filter the internal transactions and roll up the internal transactions information that has not been eliminated by ignoring all the internal transactions within the accounting entity and its lower entities, and roll up the remaining internal transactions without aggregation. The internal transaction data file is a key input to the consolidation process. F1 Internal transaction data file P2 Produce internal transactions data file P1 For internal transactions, enter customer/ supplier code Transaction DB T4 Internal Transaction P13 Export remaining internal transaction Internal transaction reports amp。 disclosure requirement PRC Ine statement report modification PRC Balance sheet modification PRC Cash flow statement modification Internal transaction report Aging report of accounts receivable Longterm equity investment report Longterm bond investment report Other longterm investment report Longterm loan report Bonds payable report Related party transaction report IAS report amp。 IAS supporting data file F3 Elimination data file F4 IAS adjustment entry file New data tables T2 Elimination entry table T3 IAS adjustment entry table T4 Internal transaction table T5 Consolidation account pair table The changes to the FMIS Reporting system is shown in the following list: New system processes P5 Query info for elimination P6 Enter elimination entries P7 Elimination process P8 Export elimination P9 Query info for IAS adjustment P10 Enter IAS adjustments P11 IAS adjustment process P12 Export IAS adjustments P13 Export remaining internal transactions P14 Export disclosure amp。 IAS supporting data P8 Export Elimination entries F4 IAS adjustment entry file F3 Elimination data file Ledger report files F2 Disclosure amp。 elimination reports amp。 IAS supporting file export Changes to FMIS Transaction system is summarized in the following list: System Design for FMIS Modification 21 F3 Elimination data file Data flow diagram Reporting system New functionality Lower level Reports Ledger report files Aggregation P7 Elimination process Existing functionality Aggregated Reports Consolidated Ledger Report P16 Export /print consolidated ledger report T2 Elimination F2 Disclosure amp。 IAS supporting data file New tables T1 Special disclosure items New system processes P1 Internal transaction data entry P2 Internal transaction file export P3 Special disclosure items amp。 IAS supporting data file F1 Internal transaction data file New functionality P4 Produce special disclosure items report P2 Produce internal transactions data file P3 Enter special disclosure amp。 Ending balance ? Loans Analysis Report ? Director’s remuneration report Salaries, allowances and other benefits Contribution to retirement benefit scheme System Design for FMIS Modification 9 FMIS also need to produce certain information that is required to facilitate annual audit. Business requirements for annual audit The required information for accounts receivable, longterm equity investment, longterm nonequity investment has been listed in disclosure requirement. The only remaining items for annual audit are listed below: ? Shortterm investment Investment type, investee, security type, par value, historical cost, rate, due date, interest receivable or dividends receivable, premium /discount and its amortisation ? Notes receivable Notes type, par value, rate, drawer, due date ? Other receivable Debtor, amount, post due days ? Assets revaluation Assets class, book value before revaluation, book value after revaluation ? Shortterm loan Loaner, amount, rate, due date ? Notes payable Owner, par value, rate, due date System Design for FMIS Modification 10 Gap analysis Chapter 2 System Design for FMI