China PCC GMI End User Training.pptVIP

GMI PCC End User Training 议程 介绍本土标准化业务流程 介绍本土实用表格 介绍每月发出的中国工程及资产工作报告(PCC/FAA Monthly Scorecard) 热点问题 介绍本土标准化业务流程 - PCC 在建工程转固定资产 电脑设备 工程预付款 介绍本土实用表格 - PCC 费用重分类 工程费转移 工程负责人代码申请表 资产分类申请 ROC/AE E-form批准人权限申请 ROC/AE E-form批准人转移代替申请 介绍每月发出的中国工程及资产工作报告-重点 “Cycle count not in compliance”没有按期完成盘点 – Indicates how many assets are not performed physical count with the aligned schedule “Late Physical Disposal”延迟实物报废- Assets are not physically disposed over 90 days after FADO in accounting book实物报废需在会计处理后90天内完成. “Idle Asset”闲置资产- Idle assets are machinery or equipment that has been taken out of production and/or operation with no planned use or benefit in the near future (i.e. six months). Idle assets should be reviewed at least once per year. Storage, tagging and safeguards should be in place to ensure no asset is removed from the storage are without a properly completed FADO From. 介绍每月发出的中国工程及资产工作报告-重点 “Late Close Projects”延迟关闭项目 – Target to zero目标为零. ?Indicates how many projects are not closed before close-out date. (SAFE: Project must be closed within 12 months of the “estimated start-up date” quoted in the Report of Authorization, which represents the expected start-up timing of the last asset to be placed in service during the project项目必须在预计开始使用时间12月内关闭) “Capital On Time (COT)”及时转固率 – Target to 100%目标为零. ?Indicates % of fixed assets capitalized on time in the month. (SAFE: Capital assets should be capitalized as soon as possible, but no later than 90 days after they are placed in service) “Idle CWIP 365 days” 闲置在建工程– Indicates how many assets have been received and booked as CIP over 365 days but not yet capitalized.? Need exceptional from Global Principle and Process Owner (Carolina Koch) Scorecard Content 热点问题 固定资产公司内部/关联公司转移 非经常性会计处理的批准要求 月末结帐注意事项 年末预提/准备 资本与费用分类 Foreign Inter-company Asset Transfer 非经常性会计处理的批准要求 有关在建工程: Project Manager, Cost Center Owner, CBL Owner/Tax Group, Plant Manager, GBU/MDO/WPS Finance Manager 月末结帐注意事项 结转在建工程(AUC Settleme