石油业财务资料新信息系统设计报告-英文版
财务分析报告英文版
The short term liquid ratio has retained stable at around 1.5, indicating good short term liquid management and debt servicing ability
Intangible Assets
An evaluation of these assets as trademarks, patents, and goodwill, their value, and the impact they have on the company's operations
A breakdown of inventory by category, its value, and the carrying cost The analysis also includes an assessment of inventory turnover rates and objectivity
To assist management in making informed decisions about the future direction of the company
03
02
Overview of Financial Performance
Revenue Analysis
The company's revenue is seasonal, with the fourth quarter being the peak period due to holiday spending and end of year sales
中英对照财务报表企业财务会计报表封面FINANCIALREPORT
中英对照财务报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益） Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability & Equity三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)加：投资收益（亏损以“—”填列） Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2．自然灾害发生损失 Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents 会计英语词汇帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income会计常用词汇accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income) 利润分配表：retained earnings现金流量表：cash flows二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capitaital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment 利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers'' bonus andwelfare fund利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change toassets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense 福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment1，部门的称谓市场部Marketing销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理 GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用 Manufacturing overhead 材料费 Materials管理人员工资 Executive Salaries 奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing 运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption 劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager 营业费用 Operating expenses代销手续费 Consignment commission charge 运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense 福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost。
2024年管理信息系统案例分析实验报告
3、系统的改进思路：
（1）原系统数据过于繁琐，可以将“整理后的学生人员名单”删去。
（2）可以将“成绩录入人员”去掉。
◆ 具有技术先进、功能完备、用户友好、可靠性强、安全性高、扩展性强、经济实用等特点，能够适应不同类型的图书馆的自动化、网络化管理的需求。
■ 辅助设备与运行环境基本要求
◆ 辅助设备及用品：软件必须配备条形码、条码扫描枪才能使用。每本书需要一个条形码和书标。一卡通应用：我们提供支持一卡通系统的应用接口。（可选项）
服务器端：Windows NT Server/Windows 20xx Server以上，SQL Server 20xx以上。 数据流程图如下：
3、新系统数据流程分析，绘制新系统数据流程图：
学生工作办公室学生信息变动表学生信息表任课教师录入录入学生信息库学生成绩库处理统计分析各各班成绩表各成科绩表学生成绩教学管理人员
班主任成绩单录入后的成绩单
4、根据数据流程图，编制数据字典；
（1）数据项的Βιβλιοθήκη 义数据项编号：I01更改后的学生信息表表学生
数据项名称：学生姓名
二、该MIS系统的环境分析（包括硬件环境、软件环境、数据库设计的情况分析）
三、该MIS系统的系统分析（要求绘制组织结构图和业务流程图，然后选择一个功能模块
（不要求全部），画出该功能模块的数据流程图，编制相应的数据字典）
四、探讨该MIS系统的系统设计（包括数据库、输入输出、网络是如何设计的）、系统实施
和Internet两种环境，能够适应图书馆自动化、网络化管理的需求。
会计师事务所 英文审计报告
会计师事务所英文审计报告（中英文版）Audit Report by Accounting FirmThe audit report prepared by our esteemed accounting firm is a comprehensive evaluation of the financial statements for the fiscal year ended.It is our professional opinion that the financial records present a true and fair view of the company"s financial performance and position.会计师事务所英文审计报告本所尊贵的会计师事务所编制的审计报告对截至财务年度末的财务报表进行了全面评估。
我们专业认为，这些财务记录真实公允地反映了公司的财务业绩与财务状况。
Methodology and FindingsOur audit was conducted in accordance with generally accepted auditing standards, employing a risk-based approach.We found the internal controls to be effective, with no material misstatements detected in the financial statements.方法和发现本次审计是根据普遍接受的审计标准进行的，采用了风险导向的方法。
我们发现内部控制有效，财务报表中没有发现重大错报。
Opinions and RecommendationsBased on our examination, it is our opinion that the financial statements are free from material misstatement.However, we recommendthe company to enhance its inventory management system to mitigate the risk of potential fraud.意见与建议根据我们的审查，我们认为财务报表在重大方面没有错报。
PRC报告模版
会计报表及审计报告二零零七年十二月三十一日止年度会计报表及审计报告二零零七年十二月三十一日止年度目录页次审计报告1及2 资产负债表 3利润表 4现金流量表5及6 会计报表附注7至48[公司名称][2007年12月31日止年度审计报告][报告号] 歌美飒风电(天津)有限公司董事会：我们审计了后附的贵公司2007年12月31日的公司资产负债表及该年度的公司利润表和现金流量表。
这些会计报表的编制是贵公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否不存在重大错报。
审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整体反映。
我们相信，我们的审计工作为发表意见提供了合理的基础。
我们认为，上述载于第[2]页至[48]页的会计报表符合国家颁布的企业会计准则和《企业会计制度》的规定，在所有重大方面公允反映了贵公司2007年12月31日的[公司及合并的]财务状况及该年度[公司及合并的]经营成果和现金流量。
德勤华永会计师事务所有限公司中国注册会计师中国 天津李建辉(签名并盖章)邱明霞(签名并盖章)[2008年X月X日]资产负债表200Y年12月31日附注为会计报表的组成部分第[2]页至第[48]页的会计报表由下列负责人签署：企业负责人主管会计工作负责人会计机构负责人利润表200Y年12月31日止年度附注本[年/期]累计数上[年/期]累计数人民币元人民币元[(已重述)]主营业务收入38减：主营业务成本39主营业务税金及附加40 _____________ _____________主营业务利润加：其他业务利润41减：营业费用管理费用财务费用42 _____________ _____________营业利润加：投资收益43补贴收入44营业外收入减：营业外支出_____________ _____________利润总额减：所得税45[少数股东损益][加：未确认投资损失] _____________ _____________净利润_____________ _____________补充资料本[年/期]累计数上[年/期]累计数人民币元人民币元出售、处置部门或被投资单位所得收益自然灾害发生的损失会计政策变更增加(或减少)利润总额会计估计变更增加(或减少)利润总额债务重组损失其他_____________ _____________ 附注为会计报表的组成部分现金流量表200Y年12月31日止年度附注本[年/期]累计数上[年/期]累计数人民币元人民币元经营活动产生的现金流量销售商品、提供劳务收到的现金收到的税费返还收到的其他与经营活动有关的现金___________ ___________现金流入小计___________ ___________购买商品、接受劳务支付的现金支付给职工以及为职工支付的现金支付的各项税费支付的其他与经营活动有关的现金___________ ___________ 现金流出小计___________ ___________ 经营活动产生的现金流量净额___________ ___________投资活动产生的现金流量收回投资所收到的现金[出售子公司所收到的现金46]取得投资收益所收到的现金处置固定资产、无形资产和其他长期资产所收回的现金净额收到的其他与投资活动有关的现金___________ ___________ 现金流入小计___________ ___________购建固定资产、无形资产和其他长期资产所支付的现金投资所支付的现金[购买子公司所支付的现金47]支付的其他与投资活动有关的现金___________ ___________ 现金流出小计___________ ___________ 投资活动产生的现金流量净额___________ ___________筹资活动产生的现金流量吸收投资所收到的现金借款所收到的现金收到的其他与筹资活动有关的现金___________ ___________ 现金流入小计___________ ___________偿还债务所支付的现金分配股利、利润或偿付利息所支付的现金支付的其他与筹资活动有关的现金___________ ___________ 现金流出小计___________ ___________ 筹资活动产生的现金流量净额___________ ___________ 汇率变动对现金及现金等价物的影响额___________ ___________ 现金及现金等价物净增加额___________ ___________补充资料附注本[年/期]累计数上[年/期]累计数人民币元人民币元将净利润调节为经营活动的现金流量净利润加：[少数股东损益][未确认投资损失]计提的资产减值准备固定资产折旧无形资产摊销长期待摊费用摊销待摊费用的减少(减增加)预提费用的增加(减减少)处置固定资产、无形资产和其他长期资产的损失(减收益)固定资产报废损失财务费用投资损失(减收益)递延税款贷项(减借项)存货的减少(减增加)经营性应收项目的减少(减增加)经营性应付项目的增加(减减少)其他_____________ _____________经营活动产生的现金流量净额_____________ _____________不涉及现金收支的投资和筹资活动债务转为资本一年内到期的可转换公司债券融资租入固定资产_____________ _____________现金及现金等价物净增加情况现金的期末余额48减：现金的期初余额48加：现金等价物的期末余额48减：现金等价物的期初余额48 _____________ _____________ 现金及现金等价物净增加额_____________ _____________附注为会计报表的组成部分会计报表附注[200Y年12月31日止年度]1.概况[公司名称](公司)系[投资者名称](投资者简称)与[投资者名称](投资者简称)共同在[地名]投资成立的[中外合资经营/中外合作经营/外资]企业。
会计信息系统12版英文教辅资源 rais12_IM_CH18 GE
CHAPTER 18IMPLEMENTING AN REA MODEL IN A RELATIONAL DATABASEInstructor’s ManualLearning Objectives:1.Integrate separate REA diagrams for individual transaction cyclesinto a single comprehensive organization-wide REA diagram.2.Build a set of tables to implement an REA model of an AIS in arelational database.3.Explain how to write queries to retrieve information from an AISrelational database built according to the REA data model.Questions to be addressed in this chapter:1.First, he will integrate the separate REA diagrams he hasdeveloped into a single, comprehensive enterprise-wide data model.2.Second, he will use the integrated data model to design a set ofrelational database tables.3.Third, he will show Fred how he can query the resulting databaseto generate both traditional financial statements as well as anycustom performance reports.IntroductionThis chapter shows how to implement an REA diagram in a database.The REA data modeling can also be used to design object-oriented databases.We begin by showing how to integrate separate REA diagrams developedfor individual transaction cycles into a single, comprehensiveenterprise wide data model.Integrating REA Diagrams across CyclesFigures 18-1, 18-2, and 18-3 present REA di agrams of Fred’s TrainShop’s revenue, expenditure, and payroll cycles, respectively.Figures 18-1 and 18-2 were explained in Chapter 15, so we focus in Chapter 18 on Figure 18-3 for the HR/payroll cycle activities.Fred’s Train Shop uses an electronic t ime clock to record the hours worked by each employee each day by marking the time each employee began and ended working.Each event must be linked to a particular employee and his or her supervisor.A paycheck is issued to a particular employee and signed by aparticular cashier.The relationship among agents and events is 1:N. The minimumcardinality on the agent side of those relationships is always 1. The minimum cardinality on the event side of the relationships is always 0 in order to store data about new employees before they start to work. The relationship between the Time Worked and Disburse Cash events reflects the use of an employee’s time and paying for it. Therelationship between these two events is 1:N. This is because each Disburse Cash event is linked to many daily Time Worked events.The Employee Time entity represents the fact that the resource being acquired by the Time Worked event is the use of an employee’s skills and knowledge for a particular period of time.Every organization needs to monitor how much time each employee works.The Time Worked event is an example of a “Get” resource event.How an employee uses their time is an example of a “Give”resource event.These two events capture all of the information used to collecta nd monitor each employee’s time.Each check or electronic funds transfer must be linked to at least one and only one cash account. However the same cash account may be linked to many disbursement events.Rules for Combining REA DiagramsFigures 18-1, 18-2, and 18-3 each contain some of the same entities.For example, the inventory resource appears in both Figures 18-1 and 18-2.The cash disbursements event appears in both Figures 18-2 and 18-3.Both the employee agent and the cash resource appear in all three diagrams.Such redundancies provide the basis for combining REA diagramsinto a single, comprehensive, enterprise-wide REA model. Refer toFigure 18-4 on page 548 which shows such a model for Fred’s TrainShop.Notice that the diagram merges copies of resource and evententities, but retains multiple copies of agent entities.Merging Redundant Resource EntitiesRemember that REA diagrams for individual transaction cycles involvegive-to-get economic exchanges.Figure 18-1 shows that inventory is reduced (Sales event) in exchangefor cash (Receive Cash event). However, it does not show how theinventory was acquired or how the organization uses the cash itreceives from customers.Figure 18-2 shows how the inventory was acquired by giving up cash. However, it does not show what the organization does with the inventoryor how it acquired cash used to pay suppliers.These problems are eliminated by merging redundant resource entities as that shown in Figure 18-4.Merging Redundant Event EntitiesREA diagrams for individual transaction cycles may include some events that also appear in the REA diagrams of another transaction cycle.For example, Figures 18-2 and 18-3 both contain the Disburse Cashevent entity.Figure 18-4 shows that the Disburse Cash event is linked to boththe Receive Inventory and the Time Worked events.Merging redundant resources does not affect any cardinalities. However, merging redundant events does alter the minimum cardinalitiesassociated with the other events.In Figure 18-4, the cardinalities between the inventory resource andeach of the four events (Order Inventory, Receive Inventory, Take Customer Order and Sales) are the same as that in Figures 18-1 and 18-2. However, the cardinalities between the Disburse Cash event and theother two events (Receive Inventory and Time Worked) in Figure 18-4 are different from that in Figures 18-2 and 18-3.The reason for this difference lies in the underlying semantics aboutthe nature of the relationship between the merged entity and other entities.In other words, the resource entity is linked to event entitiesin one cycle and to event entities in the other cycle. Becauseboth are possible, none of the cardinalities need to be changed.However, it is different when merging an event across transactioncycles. The event that appears in both individual transactioncycles can be linked to an event of one transaction cycle or toan event in another transaction cycle. However, the event cannotbe linked to both events.Consequently, the minimum cardinality associated with the otherevent must be 0 in the integrated REA diagram.In addition, merging two transaction cycles on a common event may also affect the minimum cardinalities between the merged event and theagents participating in that event.For example, in Figure 18-4 the minimum cardinality between theDisburse Cash event and the Supplier entity is now 0 instead of 1. Validating the Accuracy of Integrated REA DiagramsIn Chapter 15 there were three basic principles for drawing REAdiagrams for individual transaction cycles. There are now five rulesfor integrated REA diagrams:1.Every event must be liked to at least one resource.2.Every event must be linked to two agents who participate in thatevent.3.Every event that involves the disposition of a resource must belinked to an event that involves the acquisition of a resource.(This reflects the economic duality underlying “give-to-get”economic exchanges.)4.Every resource must be linked to at least one event thatincrements that resource and to at least one event thatdecrements that resource.5.If event A can be linked to more than one other event, but cannotbe linked simultaneously to all of those other events, then theREA diagram should show that event A is linked to a minimum of 0of each of those other events.Multiple Choice 1The REA diagram for Fred’s Train Shop’s individual expenditure cyclehas _____ event entities.a. 2b. 3c. 4d. 5Multiple Choice 2The REA diagram for Fred’s Train Shop’s individual revenue cycle has_____ resource entities.a. 2b. 3c. 4d. 5Multiple Choice 3Merging redundant _____ does not affect any cardinalities, but merging redundant _____ alters minimum cardinalities.a.resources; agentsb.events; Resourcesc.resources; eventsd.agents; resourcesMultiple Choice 4Whenever a merged event involves different agents in each of theindividual transaction cycles being merged, the minimum cardinalities between that event and those agents changes from _____ to _____.a.1; Mb.0; Mc.0; 1d.1; 0Implementing an REA Diagram in a Relational DatabaseThere are three steps to implementing an REA diagram in a relational database:1.Create a table for each distinct entity in the diagram and foreach many-to-many relationship.2.Assign attributes to appropriate tables.e foreign keys to implement one-to-one and one-to-manyrelationships.Step 1: Create Tables for Each Distinct Entity and M:NRelationshipA properly designed relational database has a table for each distinct entity and for each many-to-many relationship in an REA diagram.Figure 18-4 has 13 distinct entities. We will not be implementing Employee Time in the database.Seven tables will represent the event entities in the diagram:Order Inventory, Receive Inventory, Disburse Cash, Time Worked,Take Customer Orders, Sales, and Receive Cash.Two tables will be used for resource entities: Inventory and Cash.Three tables are needed to implement the distinct agent entities: Employees, Customers, and Suppliers.In Figure 18-4 there are five M:N relationships.Three are from the revenue cycle:1.Take Customer Orders-Inventory2.Sales-Inventory3.Sales-Receive CashTwo are from the expenditure cycle:1.Inventory-Order Inventory2.Inventory-Receive Inventory17 Tables will be needed to implement Figure 18-4 into arelational database.Step 2: Assign Attributes to Each TableThe next step is to determine which attributes should be includedin each table.Identify Primary KeysRemember from Chapter 4 that every table in a relational database must have a primary key, consisting of an attribute, orcombination of attributes, that uniquely identifies each row inthat table.Fred’s Train Shop uses invoice numbers as the primary keyof the sales table and customer number for the Customertable.M:N relationship tables consist of two primary keys. The Sales-Inventory table consists of both the invoice number and product number as primary keys. These multiple-attribute primary keys are called concatenated keys.Assign Other Attributes to Appropriate TablesOther attributes included in a relational database table must bea fact about the object represented in the primary or foreign key.These other attributes could include such items as customername and address.A foreign key is an attribute in a table that is a primarykey in another table. Foreign keys are used to link tables. The 17 Tables needed to implement Figure 18-4 into a relational database are listed in Table 18-1. In addition to the name of thetable, it lists the primary key, foreign keys, and otherattributes.Note that the last five tables in Table 18-1 have concatenatedkeys (two primary keys). In Figure 18-4 four of these evententities (tables in Table 18-1) have a M:N relationship with the inventory resource entity.Note that the employee number primary key in the Employees table is the foreign key in seven other tables: 1) Order Inventory, 2) Receive Inventory, 3) Disburse Cash, 4) Take Customer Orders, 5) Sales, 6) Receive Cash, and 7) Record Time Worked.Table 18-1 also includes nonkey attributes in some of the M:Nrelationship tables.Nonkey attributes are items in a table that are neither aprimary key nor a foreign key.All nonkey attributes in a table should describe acharacteristic about the object identified by the primarykey.Nonkey attributes are listed in Table 18-1 under the OtherAttributes column.Price and Cost DataIn Table 18-1, notice that information about prices and costs arestored as an attribute in several different tables.The Inventory table stores the suggested list price for the item.The Sales-Inventory stores the actual sales price.Cumulative and Calculable DataNotice that Table 18-1 does not contain cumulative data, such as “quantity on hand” in the Inventory table, or calculate data, such as “total amount of sale” in the Sales table.The reason this data is not provided in these two tables isbecause the information is already available:The inventory quantity on hand equals the quantity on handat the beginning on the current fiscal period (Inventorytable) plus the total quantity purchased this period (totalquantity purchased in Receive-Inventory table) minus thequantity sold in the Sales-Inventory table.The total amount of sale equals quantity sold by the actualsales price in the Sales-Inventory table.Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships 1:1 and 1:N relationships are more efficiently implemented by means of foreign keys instead of being implemented as separate tables.Using Foreign Keys to Implement 1:1 RelationshipsIn a relational database, 1:1 relationships between entities can be implemented by including the primary key of either entity as a foreign key in the other table.Careful analysis of the minimum cardinalities of the relationship suggests that this approach is more efficient.Consider the case of a 1:1 relationship between sales and customer payments (see Figure 17-7, panel A).The minimum cardinality for the Receive Cash event is 0.The minimum cardinality for the Sale event is 1.Using Foreign Keys to Implement 1:N Relationships1:N relationships can also be implemented in relational databases with foreign keys.There is only one way to do this: The primary key of the entity that can be linked to multiple instances of the other entity must become a foreign key in that other entity.The primary keys of the Salesperson and Customer tables areincluded as foreign keys in the Sales table. Reversing thisprocedure would violate one of the fundamental rules ofrelational database design.M:N relationships must be implemented as separate tables. Because each entity can be linked to multiple occurrences of the entity on the other side of the relationship, it is not possible to make either entity’s primary key a foreign key in the other entity.Completeness CheckThe list of attributes that users and management want included in the database provides a means to check and validate the implementation process.Checking this list against the table column names may reveal not only the fact that a particular attribute has not been assigned to the appropriate table in the database but may even indicate the need to modify the REA diagram itself.Paul Stone double-checked the list of desired attributes; he found that he did not have any table to cover the attribut e “product discussed during sales calls.”Paul realizes that this necessitates creating another entity “Call on Customers.”It is often useful to create tables even before completely finishing an REA diagram and assign attributes to them.Once all attributes have been assigned to tables, a final accuracycheck of relational databases is required:1.Every table must have a primary key.2.Other nonkey attributes in each table must be either a fact aboutthe thing designed by the primary key or foreign keys used tolink that able to another table.3.Every attribute in every table is single-valued.Multiple Choice 5In implementing an REA diagram in a relational database, the __________ are used to implement 1:1 and 1:M relationships.a.primary keysb.foreign keysc.nonkeysd.database keysMultiple Choice 6The following table(s) has/have concatenated keys.a.Inventoryb.Sales-Inventoryc.Disburse Cashd.Receive InventoryMultiple Choice 7Which of the following statements is false?a.The second step in implementing an REA diagram in a relationaldatabase is assigning attributes to appropriate tables.b.The primary key “Customer Number” in the Customers table is aforeign key in the Sales table.c.Tables should never be created before completely finishing an REAdiagram.d.In a relational database designed according to the REA data model,event entities store information about transactions.e.All of the above are true.Using REA Diagrams to Retrieve Information from a DatabaseIn this section we refer to Figure 18-4 and Table 18-1 to show how to use completed REA diagrams to retrieve information to evaluate performance.Creating Journals and LedgersThe traditional journals and ledgers can be created through the use of queries.Deriving Journals from QueriesIn a relational database, event entities store information about transactions.Information found in a journal is contained in the tables used torecord data about events.For example, the Sales and Sales-Inventory tables contain information for sales transactions. Thus, a sales journal can be produced through sales queries.However, this would produce a list of all sales transactions (cash and credit sales). Sales journals only include credit sales.To be able to determine the credit sales, the REA model would create a new role “sale of merchandise to a customer” in the Sales table and “receipt of payment from a customer” in the Receive Cash table.For cash sales, both rows would have the same values in the date and customer number columns.Rows in the Receive Cash table with dates later than the date of the corresponding sales would present payments on credit sales. LedgersIn AISs, ledgers are master files that contain cumulative information about specific accounts.Resource and agent entities contain permanent information that iscarried over from one fiscal year to the next.Information about an organization’s assets that is posted in ledgers is stored in Resource tables.Each of the resource accounts is affected by increment and decrement events. For example, equipment is purchased and used, cash is received and disbursed and inventory is purchased and sold.Queries to display the current cumulative balance for these accounts must reference not only the appropriate table for that resource entity but also the event tables that affect it.Many financial statement accounts are represented as resources in the REA model.An important exception is claims: Figure 18-4 does not includeAccounts Receivable or Accounts Payable.Accounts Receivable represents sales transactions for whichcustomer payments have not yet been received, and AccountsPayable represents purchases from suppliers that have not yetbeen paid for.Therefore, neither accounts needs to be explicitly storedas separate tables.Generating Financial StatementsIt is possible to use a completed REA diagram to guide the writing of queries to produce the information that would be included in financial statements.Creating Managerial ReportsA major advantage of the REA data model is that it integrates nonfinancial and financial data in the AIS and makes both types of data easily accessible to management.For example, Table 18-4 show that the Sales table in Figure 18-4includes an attribute to record the time that the sale occurred. This will allow the tracking of sales activity during different times of the day to better plan staffing needs at Fred’s Train Shop.The general ledger is normally designed in AISs using the chart of accounts based on the structure of financial statements. Therefore, the nonfinancial data needs to be stored in a separate database or information system.Multiple Choice 8Sales and Sales-Inventory tables can be queried to produce a list ofall sales transactions However, to produce a sales journal would also include queries of the both the __________ and __________ tables.a.Receive Cash; Inventoryb.Sales-Receive Cash; Cashc.Cash-Sales; Receive Cashd.Receive Cash; Sales-Receive CashMultiple Choice 9A lot of the information about an organization’s assets that is posted in ledgers is stored in _____ tables.a.Resourceb.Eventc.Agentd.ActivityMultiple Choice 10Many financial statement accounts are represented as resources in the REA model except for:a.Cashb.Accounts Receivablec.Inventoryd.None of the aboveAnswer to Multiple Choice Questions:。
管理信息系统案例分析实验报告范本
管理信息系统案例分析实验报告Record the situation and lessons learned, find out the existing problems andform future countermeasures.姓名：___________________单位：___________________时间：___________________编号：FS-DY-20848 管理信息系统案例分析实验报告实验一：管理信息系统案例分析一、实验目的理解管理信息系统的组成和结构，管理信息系统的分类，管理信息系统的功能，管理信息系统的应用。
二、实验内容能通过因特网查询管理信息系统的应用介绍文档；查询管理信息系统在某企业或组织应用的案例。
（1）分析管理信息系统应用文档的组成；（2）分析所调查的管理信息系统案例的功能特点；（3）能对所调查的管理信息系统案例的应用进行分类；（4）分析所调查的管理信息系统案例所采用的技术；（5）总结并阐述你对管理信息系统的理解；（6）结合自己的生活学习实际，拟定一个管理信息系统应用项目。
三、操作步骤中国石油化工集团公司，Sinopec Group的管理信息系统应用案例中国石化财务管理信息系统是为满足其各层单位的财务核算与管理需求而建立的财务管理信息系统。
该系统运行在各层单位财务核算部门，通过不同档次的服务器构架起总部与各炼油、化工分公司、子公司及生产厂的财务管理逻辑网；总部与各油田分公司、子公司及生产厂的财务管理逻辑网；总部与各省（市）、地、县石油公司的财务管理逻辑网三条主干网络，以实现符合国际会计准则的财务管理核算、科学决策和在线查询、对帐体系。
（1）管理信息系统应用文档的组成：中国石化财务管理信息系统采用客户机/服务器结构，服务器主要处理网络用户的请求并完成数据的处理统计，因此对服务器可用性、可靠性上提出了极高的要求，以保证数据的完整性和系统连续运作的能力；要求服务器具有强大的处理能力，以实现前端用户的流畅访问和本地数据的迅速统计处理；同时服务器应具有一定的扩展能力，以便用户能够根据业务的增长方便地升级系统。
财务审计报告英文版格式
财务审计报告英文版格式Audit ReportTo the Board of Directors and Shareholders of XYZ CorporationWe have audited the accompanying balance sheets of XYZ Corporation (the 'Company') as of December 31, 2023 and 2022, and the related statements of income, shareholders' equity, and cash flows for the years then ended. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. Webelieve that our audits provide a reasonable basis for our opinion.In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of XYZ Corporation as of December 31, 2023 and 2022, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.ABC Auditing Firm。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Downstream
Refining & Marketing
Petrochemicals & marketing
Others
Refining
Refinery HuaBei
Marketing
North China Petr.Trade
R&D
China oil
HQ Beijing
China O&G research institute
Balance sheet ( PRC GAAP)
Income 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
Counterpart, transaction type, period, beginning balance, credit amount, debit amount, ending balancication
To produce these reports, some changes to FMIS needs to be implemented.
4
PetroChina reporting structure
Level 1
PetroChina
E&P HuaBei
G&P HuaBei
... Level 6
Operations Oil field #1 Oil field #2 Oil field #3 Units
Level 7
Suboperations Units
District 1
District 2
District 3
System Design for FMIS Modification
PetroChina
Level 2
Specialized Co/Business Group
Level 3
Segment
E&P
Oil&Gas E&P
Gas & Pipeline
Natural gas (inc. gas pipeline)
Level 4
Type
Level 5
Business Units
Annual consolidation reports as required by China Finance Ministry based on the PRC GAAP for joint-stock company.
Quarterly consolidation of reports of the overall ListCo based on the IAS is required for publicly listed companies.
report Internal long-term equity investment report, capital structure
report Internal payable or receivables
Required information for internal transactions
...
... ... ...
5
Business requirements for PRC consolidation
PRC GAAP consolidation report requires the following data:
Individual PRC GAAP reports of all entity involved in consolidation.
PetroChina Requirements and design of FMIS modifications FMIS enhancement project
December 1999
System Design for FMIS Modification
Contents
1. Business requirements
Disclosure items are also required by IAS and PRC GAAP for joint-stock company.
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.
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
3
Business requirement overview
To be able to do an IPO, PetroChina need to be able to produce certain key financial reports
The FMIS system need to be able to produce the following reports:
24
7. System processes for consolidation and reporting 29
Appendix A - Report formats
32
2
System Design for FMIS Modification
Chapter 1
Business requirements