商业财务管理知识Word下载.docx

商业财务管理知识Word下载.docx

《商业财务管理知识Word下载.docx》由会员分享，可在线阅读，更多相关《商业财务管理知识Word下载.docx（11页珍藏版）》请在冰豆网上搜索。

记录和维护客户、帐户和产品关系recordandmaintainCustomer,AccountandProductrelationships.

对多分行的支持multi-branch.

对多币种的支持multi-currency.

applicationprogramsinteractiveandselfprompting.

seconduserauthorisationforspecifictransactionsorevents.

在安全日志文件中，保存完整的审计跟踪信息fullaudittrailinformationinsecurejournalfiles

customeradvicesproducedtoletterquality.

copiesofadvicesandreportsretainedindocumentarchivesandretrievableon-line.

II.统一的会计、报表和风险治理Consolidatedaccounting,reportingandriskmanagement

A.会计和总帐AccountingandGeneralLedger,including:

银行定义的会计表bank-definableChartofAccounts.

back-datedandvalue-datedtransactions.

成本中心的会计（首先取决于业务模式）

对多币种的支持costcentreaccounting.Multicurrency

B.GeneralLedger

C.

Abilitytocreateparent-child（nested）relationshipsbetweenaccounts.Thesystemmustbeabletoaccommodatemultiplelayersofrelationships.

Allledgersshallbetightlyintegratedsuchthatachangetoasub-ledgerautomaticallyupdatesitsparentledger（s）.

TheG/Lsystemmustprovideanauto-reconciliationfunctionforthesub-ledgersrelatedtoaparentledger.

B.VATandotherapplicabletaxationactivities,includingsupportforCRTandMIRAScalculationandreportingrequirements

C.Budgetingandfinancialreportingincludes:

balancesheet

profitandlossaccount

netinterestmarginreport

operatingexpensesandrevenueanalyses

asset/liabilityanalyses

transactionvolumeanalyses

analysesoffeesandcommissions

AbilitytoreportandallocateP/L（profitability）atatransaction,customer,account,oranycombinationthereof.

Abilitytotransferchargebackandprofittoanyaccountand/orcost/profitcenterfromanyactivity.

D.对人行和其他管制机构的报告PBOCandotherregulatoryreporting

E.Managementreportingtoinclude:

AssetandLiabilityManagementreporting,suchas:

-liquidity（'

gap'

）riskreports

-interestratesensitivityreports

-RiskAssetRatio（RAR）requirements

Lendingandcreditmanagementreporting

Cash-flowforecasting

III.Productmanagement

A.Productsshouldbe:

唯一标始uniquelyidentified

由参数和产品组件来定义产品definedbyvariableparametersorproduct'

components'

没有程序员和操作介入就能维护产品maintainablewithoutprogrammeroroperatorintervention;

指定产品的起始日、到期日allocatedeffectivestartandenddates

accessibleonlytoauthorisedusers（otherthanenquiry）

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abletosupportanumberofdifferentinterestandchargingrules（seesection5.below）dependingoncustomertype,accountgrouparrangements,industrysector/occupationcodeorcollateralrelationships.

B.Currentproductportfolioincludes:

current（cheque）accounts

demanddepositaccounts（with/withoutplasticcardaccess）

trustor慹scrow’depositaccounts

revolvingcreditsandlinesofcredit

fixedandvariabletermloans（usingabsoluteorbaseinterestrates）

termandnoticedepositaccounts

C.DemandDepositAccount（DDA）productsshould:

beinterestbearingornon-interestbearing

attractcreditinterestand/ordebitinterestonqualifyingbalances

attractfeesand/orcommissionsaccordingtoqualifyingcriteria（e.g.balances,activities,orturnover）

havelending（overdraft）limits,ifapplicable

1.CurrentaccountsareDDAproductsforwhichtheprincipaltransactionmechanismisachequebook,withBACS-standardMICRorOCRcodeline.

D.TimeDepositproductsshouldbefixedterm,variableorcallablesubjecttoanotificationperiod.

E.Lendingproductsshouldspecify:

fixedterm,variableorcallablesubjecttoanotificationperiod

repaymentbasisforattachedloans（i.e.interestonly,principalandinterest,principalonly,discounted,interest/chargesadded-on,Ruleof78ths）

thenatureoftherepaymentschedulerequired

standardcriteriaforexcess,defaultandpast-due

collateralsecurityrequirements

calculationandquotationofAPRs

IV.Product-independentparametersandrules

A.中心参数和规则表，用以建立产品、客户、帐户信息Centralparameterandruletablesestablishedindependentlyofproduct,customerandaccountinformation,suchas:

interestratestructures

feeandcommissionstructures（chargingrules’）,includingrepeatablecharges’

softcommission’rules

dataclassificationparameters（e.g.industryclassifications,occupationcodes,currencies,loanriskorprovisiongrades,warningandstatuscodesetc.）

B.Interestandchargingrulesandvalues,althoughdefinedcentrallyandallocatedasdefaultproduc