bev.商业财务管理知识agu

海量免费资料尽在此OutlineofbusinessfunctionalrequirementsThisoutlinesummarisesourunderstandingofthebank抯possiblebusinessfunctionalrequirements.I.OverallapplicationsystemsarchitectureThesystemwillcoverthefollowing:·单独标识出客户、帐户、产品、公司客户数据族separatelyidentifyCustomer,Account,ProductandCorporateUnit·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.·applicationprogramsinteractiveandself-prompting.·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、报表和风险管理Consolidatedaccounting,reportingandriskmanagementA.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.MulticurrencyB.GeneralLedgerAbilitytocreateparent-child(nested)relationshipsbetweenaccounts.Thesystemmustbeabletoaccommodatemultiplelayersofrelationships.Allledgersshallbetightlyintegratedsuchthatachangetoasub-ledgerautomaticallyupdatesitsparentledger(s).TheG/Lsystemmustprovideanauto-reconciliationfunctionforthesub-ledgersrelatedtoaparentledger.B.VATandotherapplicabletaxationactivities,includingsupportforCRTandMIRAScalculationandreportingrequirementsC.Budgetingandfinancialreportingincludes:·balancesheet·profitandlossaccount·netinterestmarginreport·operatingexpensesandrevenueanalyses·asset/liabilityanalyses·transactionvolumeanalyses·analysesoffeesandcommissionsAbilitytoreportandallocateP/L(profitability)atatransaction,customer,account,oranycombinationthereof.Abilitytotransferchargebackandprofittoanyaccountand/orcost/profitcenterfromanyactivity.D.对人行和其他管制机构的报告PBOCandotherregulatoryreportingE.Managementreportingtoinclude:·AssetandLiabilityManagementreporting,suchas:-liquidity('gap')riskreports-interestratesensitivityreports-RiskAssetRatio(RAR)requirements·Lendingandcreditmanagementreporting·Cash-flowforecastingIII.ProductmanagementA.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)·termandnoticedepositaccountsC.DemandDepositAccount(DDA)productsshould:·beinterestbearingornon-interestbearing·attractcreditinterestand/ordebitinterestonqualifyingbalances·attractfeesand/orcommissionsaccordingtoqualifyingcriteria(e.g.balances,activities,orturnover)·havelending(overdraft)limits,ifapplicable1.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·calculationandquotationofAPRsIV.Product-independentparametersandrulesA.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,althoughdefinedcentrallyandallocatedasdefaultproductcomponents,variableattheaccountlevelbyauthorisedusers.C.利率规则应该包括：Interestraterulesshouldinclude:·whethercreditordebitinterestorboth·accrualandchargingfrequencies·accrualcalculationbasis(actualcalendardays,360-dayyear,30-daymonthlyperiods,calendarmonthlyperiods).·thebasisonwhichthequalifyingbalanceforinterestaccrualwillbedeterminedorcalculated,i.e.actual,averageormaximum/minimumbalance·singleormultipleinterestrates(debitorcredit)applicable·multipleratesappliedoneither'tiered'or'banded'basis,withthresholds·interestratesasabsolutepercentageorbaserateplus/minusmarginsAbilitytosetproductfeeswithspecificbusinessrules,e.g.,additionalfeeschargedfordifferentclients,overdrawnaccounts,etc.D.Chargingrulesshouldinclude:·whetherbasedonthevalueortypeofeventorfacility·calculationbasisi.e.fixedcharge(orscaleoffixedcharges);percen