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普華永道中石油財(cái)務(wù)管理信息系統(tǒng)設(shè)計(jì)報(bào)告-在線瀏覽

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【正文】 valuation of noncurrent moary assets amp。G research institute Level 6 Operations Units Level 7 Suboperations Units Oil field 1 Oil field 2 Oil field 3 District 1 District 2 District 3 System Design for FMIS Modification 6 PRC GAAP consolidation report requires the following data: Business requirements for PRC consolidation ? Individual PRC GAAP reports of all entity involved in consolidation. ? Balance sheet ( PRC GAAP) ? Ine statement ? Cash flow statement ? Internal transactions reports ? Internal transaction list ? Internal product sales or purchase report ? Internal rendering of service report or internal service purchase report ? Internal longterm equity investment report, capital structure report ? Internal payable or receivables ? Required information for internal transactions ? Counterpart, transaction type, period, beginning balance, credit amount, debit amount, ending balance System Design for FMIS Modification 7 There are two types of changes that need to be made to ply with IAS Business requirements for IAS consolidation ? PRC consolidated financial statements with specific details ? Individual PRC reports listed earlier ? Ledger report ? Transactions with different accounting treatment in IAS and PRC GAAP ? Development costs Eamp。P HuaBei Gamp。 marketing Others Refining PetroChina reporting structure Marketing Ramp。P Natural gas (inc. gas pipeline) Refining amp。 Pipeline Downstream Oilamp。PetroChina Requirements and design of FMIS modifications FMIS enhancement project December 1999 Contents 1. Business requirements 3 2. Gap analysis 10 3. Overall approach and design principles 13 4. Business process overview 15 5. Overview of system changes 18 6. New data files and associated processes 24 7. System processes for consolidation and reporting 29 Appendix A Report formats 32 2 System Design for FMIS Modification System Design for FMIS Modification 3 Business requirements Chapter 1 System Design for FMIS Modification 4 To be able to do an IPO, PetroChina need to be able to produce certain key financial reports To produce these reports, some changes to FMIS needs to be implemented. Business requirement overview The FMIS system need to be able to produce the following reports: ? Annual consolidation reports as required by China Finance Ministry based on the PRC GAAP for jointstock pany. ? Quarterly consolidation of reports of the overall ListCo based on the IAS is required for publicly listed panies. ? Disclosure items are also required by IAS and PRC GAAP for jointstock pany. ? Some other information is required to support annual auditing. All the above reports (except the audit information) will need to be produced along the new PetroChina organization structure as described in the following page. The above reporting requirements are detailed in the next pages. System Design for FMIS Modification 5 PetroChina Level 1 PetroChina Level 2 Specialized Co/Business Group Level 3 Segment Level 4 Type Eamp。P ... ... ... Level 5 Business Units ... ... Gas amp。Gas Eamp。 Marketing Petrochemicals amp。D China oil HQ Beijing Eamp。P HuaBei Refinery HuaBei North China China Oamp。P segment specific ? Cost of successful well ( succeeded in the period ) ? Assets and depreciation ( straight line method vs UOP) and related tax credit ? Assets class, accumulated depreciation amount based on reevaluated carrying amount by straight line method。 liabilities ( foreign currency item) ? Historical value ( calculated by exchange rate of occurring date ), reevaluated value of longterm loan( foreign currency), longterm deposit( foreign currency), other longterm moary assets or liabilities. System Design for FMIS Modification 8 IAS and PRC GAAP requires the following items for disclosure purpose: Business requirements for disclosure purposes C urr en cy Lo a ns fo r oil fields de velo pm en tamp。 IAS) All data listed in internal transaction reports, only different entity name ? Ine analysis report(IAS) Special deductions relating to exploration and production activities, Ine not subject to tax。 Provision。 Balance at end of period ? Movement report of PPE amp。 ? Accumulated depreciation: Beginning balance, charge for the year, disposals, ending balance ? Movement of allowance of investment value diminution Beginning balance。 Deductions。 import data from level 7 (district) Produce IAS adjustment file (IAS file) Produce BU segment PRC report Determine IAS adjustments Send PRC BU segment report and IAS file to Beijing Business group Finance Receive PRC report from BU Location segments Enter differentsegment samelocation elimination entries Send differentsegment, samelocation elimination file to Beijing . Produce Location PRC report Receive BU segment PRC report and IAS file Send PRC report to Location HO finance Enter samesegment, differentlocations elimination entries Produce bus. group PRC report and IAS adjusted report Receive PRC report and segment IAS file Receive differentsegment, samelocation elimination files Enter differentsegment, differentlocation elimination entries Produce corporate PRC reports and IAS reports BU Location Location HO Finance Segment Finance (Beijing) Corp Finance Send business group PRC report and IAS file to corp Enter IAS adjustments (corporate level) Level 5 Level 3 Level 1 System Design for FMIS Modification 18 Overview of system changes Chapter 5 System Design for FMIS Modification 19 Data flow diagram Transaction system Some changes are required in the FMIS Transaction system to collect required data from all accou
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