【正文】 ies Existing functionality Transaction DB Enter accounting entries to FMIS Produce Ledger report T1 Special disclosure items Ledger reports file F2 Disclosure amp。 IAS support data P1 For internal transactions, enter customer/ supplier code System Design for FMIS Modification 20 New or modified functionalities Transaction system New data file F1 Internal transaction data file F2 Disclosure amp。 IAS supporting data entry P4 Special disclosure items amp。 IAS supporting data file F1 Internal transaction data file T4 Internal Transaction P13 Export remaining internal transaction Elimination Entries Internal transaction amp。queries Analyze info and determine required elimination P5 Query, view, print P14 Export disclosures amp。 IAS supporting data file F1 Internal transaction data file F4 IAS adjustment entry 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 Some major changes are required in the FMIS Reporting system P19 Import internal transaction P6 Enter elimination entries P18 Import elimination entries P17 Import IAS adjustments P10 Enter IAS adjustments P15 Print PRC reports P20 Import disclosure /IAS support data T5 Consolidation account pair System Design for FMIS Modification 22 New or modified functionalities Reporting system New data file F1 Internal transaction data file F2 Disclosure amp。 IAS support data P15 Print IAS report P16 Print / Export PRC report P17 Import IAS adjustments P18 Import elimination entries P19 Import internal transactions P20 Import disclosure / AIS support data System Design for FMIS Modification 23 Required new / modified reports PRC report amp。 disclosure requirement IAS ine statement definition IAS balance sheet definition IAS cash flow statement definition Statement of owner39。queries P5 Query, view, print Internal transaction data file Import internal transactions T5 Account pairs TABLE STRUCTURE F5 Consolidation Account pair Source acct code Counterpart acct code T2 Elimination FILE FORMAT amp。 IAS disclosures and supporting data for user to do IAS adjustment. REPORTING SYSTEM Lower level Reports P14 Export disclosures amp。 IAS supporting data files P9 Query IAS adjustment data IAS adjustment info reports TRANSACTION SYSTEM T1 Special disclosure items F2 Disclosure amp。 IAS support data P20 Import disclosure amp。 TABLE STRUCTURE F2/T1 Disclosures and IAS supporting data Userdefined num1(number) Userdefined num2 (number) Disclosure code … num6 Userdefined char1 (char.) Userdefined char2(char) …. char6 (char) Business entity code System Design for FMIS Modification 27 F3 Elimination data file and associated processes P6 This function lets users enter elimination entries to the elimination table. The entries will be checked and posted if approved. If the entries are not approved, user can modify it prior to posting. P8 The elimination entries will be used in consolidation at the various levels (See 7. System processes for consolidation and reporting). To allow elimination at higher levels, F3 file will be exported and sent up to higher level without any aggregation. Note: the business entity code in this table refers to the business entity which create the elimination entry. Elimination entries are input and rolled up in consolidation in different level. REPORTING SYSTEM T2 Elimination Elimination Entries Internal transaction reports amp。 TABLE STRUCTURE Description Credit amount Account code Debit amount Period Business entity code System Design for FMIS Modification 29 System processes for consolidation and reporting Chapter 7 System Design for FMIS Modification 30 P9 Elimination process and PRC reporting The elimination process involves two steps: 1) Elimination entry preparation includes step P6 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 System Design for FMIS Modification 31 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 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 remended 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 Repo