商业财务管理知识.docx

编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页 共1页Outline of business functional requirements 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 requirementsC. 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/profit center from any activity.D. 对人行和其他管制机构的报告PBOC and other regulatory reportingE. Management reporting to include: · Asset and Liability Management reporting, such as: - liquidity ('gap') risk reports - interest rate sensitivity reports - Risk Asset Ratio (RAR) requirements · Lending and credit management reporting · Cash-flow forecastingIII. Product management A. Products should be: · 唯一标始uniquely identified · 由参数和产品组件来定义产品defined by variable parameters or product 'components' · 没有程序员和操作介入就能维护产品maintainable without programmer or operator intervention; · 指定产品的起始日、到期日allocated effective start and end dates · accessible only to authorised users (other than enquiry) · 能够支持大量的记息和收费规则，变量是：客户类型、帐户组安排、工业门类、职业代码、连带关系able to support a number of different interest and charging rules (see section 5. below) depending on customer type, account group arrangements, industry sector / occupation code or collateral relationships.B. Current product portfolio includes: · current (cheque) accounts · demand deposit accounts (with/without plastic card access) · trust or 慹scrow’ deposit accounts · revolving credits and lines of credit · fixed and variable term loans (using absolute or base interest rates) · term and notice deposit accountsC. Demand Deposit Account (DDA) products should: · be interest bearing or non-interest bearing · attract credit interest and/or debit interest on qualifying balances · attract fees and/or commissions according to qualifying criteria (e.g. balances, activities, or turnover) · have lending (overdraft) limits, if applicable1. Current accounts are DDA products for which the principal transaction mechanism is a cheque book, with BACS-standard MICR or OCR code line.D. Time Deposit products should be fixed term, variable or callable subject to a notification period.E. Lending products should specify: · fixed term, variable or callable subject to a notification period · repayment basis for attached loans (i.e. interest only, principal and interest, principal only, discounted, interest / charges added-on, Rule of 78ths) · the nature of the repayment schedule required · standard criteria for excess, default and past-due · collateral security requirements · calculation and quotation of APRsIV. Product-independent parameters and rules A. 中心参数和规则表，用以建立产品、客户、帐户信息Central parameter and rule tables established independently of product, customer and account information, such as: · interest rate structures · fee and commission structures (charging rules’), including repeatable charges’ · soft commission’ rules · data classification parameters (e.g. industry classifications, occupation codes, currencies, loan risk or provision grades, warning and status codes etc.)B. Interest and charging rules and values, although defined cent。