商业财务管理知识(9页).docVIP

This outline summarises our understanding of the bank抯 possible business functional requirements. I. Overall application systems architecture The system will cover the following: · 单独标识出客户、帐户、产品、公司客户数据族separately identify Customer, Account, Product and Corporate Unit · 记录和维护客户、帐户和产品关系record and maintain Customer, Account and Product relationships. · 对多分行的支持multi-branch. · 对多币种的支持multi-currency. · application programs interactive and selfprompting. · second user authorisation for specific transactions or events. · 在安全日志文件中，保存完整的审计跟踪信息full audit trail information in secure journal files · customer advices produced to letter quality. · copies of advices and reports retained in document archives and retrievable on-line. II. 统一的会计、报表和风险管理Consolidated accounting, reporting and risk management A. 会计和总帐Accounting and General Ledger, including: · 银行定义的会计表bank-definable Chart of Accounts. · back-dated and value-dated transactions. · 成本中心的会计（首先取决于业务模式） 对多币种的支持cost centre accounting. Multi currency General Ledger Ability to create parent-child (nested) relationships between accounts. The system must be able to accommodate multiple layers of relationships. All ledgers shall be tightly integrated such that a change to a sub-ledger automatically updates its parent ledger(s). The G/L system must provide an auto-reconciliation function for the sub-ledgers related to a parent ledger. B. VAT and other applicable taxation activities , including support for CRT and MIRAS calculation and reporting requirements C. Budgeting and financial reporting includes: · balance sheet · profit and loss account · net interest margin report · operating expenses and revenue analyses · asset/liability analyses · transaction volume analyses · analyses of fees and commissions Ability to report and allocate P/L (profitability) at a transaction, customer, account, or any combination thereof. Ability to transfer charge back and profit to any account and/or cost/p