The Solution for China Accounting Software Data Interface Standard, referred to as Solution in this chapter, allows you to export data from Oracle E-Business Suite to meet the requirements of the China National Auditing Office Standard. The solution enhances the capabilities of Oracle E-Business Suite, for China, by generating files with the requested formats. The data exported from Oracle E-Business Suite is based on legal entity and not ledgers. You can define the reports by using the existing Financial Statement Generator and XML Publisher. You can also generate the reports with different outputs by modifying the XML Publisher templates. The Solution provides the cash flow statement function, which covers cash related flows of general ledger and subledgers.
This section introduces you to financial data export and the cash flow statement.
Financial data export includes data export and financial report export. You can use Financial Statement Generator in E-Business Suite to define and design reports and statements, and export financial data.
The cash flow statement reflects the sources and uses of money (in hard cash) in an accounting period for an enterprise. The cash flow statement analyzes the financial status of an enterprise in cash or the corresponding equivalent as follows:
Operating activities
Investing activities
Financing activities
The cash flow statement contains two parts: a main statement and a supplementary statement respectively.
The Solution allows you to define and export the Cash Flow Statement from Oracle E-Business Suite. It covers the related cash flow businesses, including general ledger and subledgers.
This section provides detailed instructions on how to set up the solution. You can define the categories and output formats for the financial data and cash flow items to suit your enterprise's needs.
The following setup steps must be completed before setting up the Solution. Refer to the corresponding product user or implementation guides for detailed instructions.
Define the following in General Ledger:
Chart of accounts
Currencies
Calendar period type
Calendar period
Calendar
Legal entity
Ledger
Ledgers assigned to a responsibility
Daily conversion rate type
Define organizations (single organization or multiple organizations) in Oracle HRMS.
See: Accounting Methods Builder (AMB), Oracle Subledger Accounting Implementation Guide.
Related Topics
Defining Your Chart of Accounts, Oracle General Ledger Implementation Guide
Defining Currencies, Oracle General Ledger User's Guide
Defining Calendars, Oracle General Ledger Implementation Guide
Adding Periods to a Calendar, Oracle General Ledger Implementation Guide
Defining Ledgers, Oracle General Ledger Implementation Guide
Define Organization, Oracle Human Resources Management Systems Enterprise and Workforce Management Guide
The following table lists the setup steps to implement the Solution for China Accounting Software Data Interface Standard. Each required setup step must be completed before you implement the solution.
| Step Number | Step |
|---|---|
| Step 1 | Define and Setup Flexfield |
| Step 2 | Define Cash Flow Items |
| Step 3 | Define Legal Entity |
| Step 4 | Define Responsibility and Setup Profile |
| Step 5 | Setup System Options |
| Step 6 | Setup Subsidiary Account Sources |
| Step 7 | Setup Cash Related Options |
| Step 8 | Define Descriptive Flexfield Assignments |
| Step 9 | Define Cash Flow Item Mapping |
| Step 10 | Define Financial Statement Generator and Cash Flow Statement Assignments |
| Step 11 | Define Other Setup |
| Step 12 | Define Lookups |
If indicated, repeat the step for each ledger, legal entity, or operating unit.
You must define and set up the key flexfield and descriptive flexfield. You must define the flexfield structure for the key flexfield, which is set up once. You must also define the additional context and context structure for the descriptive flexfield.
Repeat this step for each installation.
Use the Key Flexfield window to define the structure of natural accounts in the general ledger based on the predefined key flexfield structure. Define the segments of the accounting structure depending on your organization's requirements.
To define the key flexfield, search for Asia/Pacific Localizations and Account Structure in the Application and Flexfield Title fields respectively in the Key Flexfield window.
Note: You must enable at least one segment for the accounting structure key flexfield.
See: Key Flexfields, Oracle Applications Flexfields Guide.
See: Additional Terms and Concepts for Key Flexfields, Oracle Applications Flexfields Guide.
See: Planning Your Key Flexfield, Oracle Applications Flexfields Guide.
Define the descriptive flexfield to enter information that cannot be entered in the standard forms. A descriptive flexfield may have a context-sensitive segment. For China, you must define the descriptive flexfields listed in the following table.
To define the descriptive flexfield, navigate to the Descriptive Flexfield Segments window, search for Application Object Library and Flexfield Segment Values in the Application and Title fields and enter a new code in the Code field under Context Field Values tab.
Note: Do not select an existing code or define segments for the Global Data Elements code.
| Application | Title | Segment | Value Set |
|---|---|---|---|
| Application Object Library | Flexfield segment value | Project | YES_NO |
| Application Object Library | Flexfield segment value | Third Party | JA_CN_THIRDPARTY_TYPE |
| Application Object Library | Flexfield segment value | Department | YES_NO |
| Application Object Library | Flexfield segment value | Personnel | YES_NO |
| Application Object Library | Flexfield segment value | Account level | 2 Digits |
| Application Object Library | Flexfield segment value | Currency | GL_SRS_CURRENCIES |
| Application Object Library | Flexfield segment value | Balance Side | JA_CN_DEBIT_CREDIT |
| General Ledger | Journal categories | Cash Related | YES_NO |
| General Ledger | Enter journals: lines | Cash Flow Item | JA_CN_CASHFLOW_ITEMS |
| Financials Common Modules | Intercompany: transaction distributions | Cash Flow Item | JA_CN_CASHFLOW_ITEMS |
Important: If you do not use the seeded cash flow value set, then set the value defined for Enter Journals: Lines and Intercompany Transactions Distributions.
Use the Descriptive Flexfield Value Definition window to define descriptive flexfield values and mark the cash related journal categories, or the application will regard the categories as non-cash related.
Note: After you define the descriptive flexfields, you must complete the natural accounts including subsidiary accounts, account level, foreign currency and balance side information.
See: Descriptive Flexfields, Oracle Applications Flexfields Guide.
See: Planning Your Descriptive Flexfield, Oracle Applications Flexfields Guide.
See: Descriptive Flexfield Segments Window, Oracle Applications Flexfields Guide.
See: Defining Segment Values, Oracle Applications Flexfields Guide.
See: Defining Journal Categories, Oracle General Ledger Implementation Guide.
Cash flow item is the smallest unit used to calculate cash flow activities. Define the cash flow item for the following reasons:
Divide each cash flow transaction into different category
Map the cash flow item to the payables invoice category, receivables transaction type, receivables activity, the sources that you want the cash flow to track
Assign the cash flow item to the corresponding cash flow statement lines
Enter the cash flow item in the predefined descriptive flexfield when you enter cash related general ledger journals and intercompany transactions
To define a cash flow item, navigate to the Descriptive Flexfield Value Definition window, search for Create Value Set and enter the value and description for the cash flow item.
Note: Do not define the cash flow item hierarchy. The application only supports detailed cash flow items. You can define the subtotal and detailed relationship between different lines when defining the cash flow statement assignments. You can also use the seeded value set: JA_CN_CASHFLOW_ITEMS.
Repeat this step for each installation.
See: Defining Segment Values, Oracle Applications Flexfields Guide.
You must define at least one legal entity (organization) before using the Solution and assign it to the appropriate responsibility using the profile option: JA: CN Legal Entity. Organizations describe each entity of your company, such as warehouses in different locations or operating units. You can define a new legal entity or configure an organization as a legal entity.
Note: Before defining a legal entity, you must define the ledger and the location.
Repeat this step for each legal entity.
See: Defining Legal Entities Using the Legal Entity Configurator, Oracle Financials Implementation Guide.
You must create a specific responsibility for each user to export the financial data, and set up the profiles for each responsibility. You can either use the predefined responsibility or create a new responsibility.
Repeat this step for each installation.
When defining a responsibility, assign the following elements to the responsibility:
Data group
Request group
Menu
Function and menu exclusion
See: Defining a Responsibility, Oracle Applications System Administrator's Guide - Security.
A profile is a set of options through which you can modify the application. As a system administrator, you can control Oracle Applications by creating profiles options with different values. You define profiles options at the following levels: site, application, responsibility, user, server and organization.
The following table describes the profile options that must be set for China localizations:
| Profile Option Name | Value | Level |
|---|---|---|
| JG: Application | Payables | Responsibility |
| JG: Product | Asia/Pacific Localizations | Site |
| JG: Territory | China | Site |
| JA: CN Legal Entity | Legal Entity User | Responsibility |
See: Overview of Setting Up Profiles, Oracle Applications System Administrator's Guide - Maintenance.
You must define the basic information for your legal entity using the System Options window. Before you set up the system options, you must define the following:
Legal entity
Responsibility
Profile
Use the System Options window to enter information about the accounting book, enterprise quality and the rounding rule.
Note: A corresponding legal entity related to the current responsibility is displayed in the Legal Entity field. The accounting book information corresponding to the current legal entity is displayed in the Accounting Book Information block.
Use the Miscellaneous Options block to define the rounding rule. The following programs use the specified rule to process the calculations:
Cash Flow Statement - Data Collection
Cash Flow Statement - Generation
Flow Statement for Small Enterprises - Generation
Repeat this step for each legal entity.
See: Defining Ledgers, Oracle General Ledger Implementation Guide.
See: Designing Your Accounting Flexfield, Oracle General Ledger Implementation Guide.
See: Defining Legal Entities Using the Legal Entity Configurator, Oracle Financials Implementation Guide.
See: Defining a Responsibility, Oracle Applications System Administrator's Guide - Security.
See: Overview of Setting Up Profiles, Oracle Applications System Administrator's Guide - Maintenance.
You must define the accounting structure and project source based on your chart of accounts using the Subsidiary Account Sources window.
The following list describes selected options in the Subsidiary Account Sources window:
Structure: Enter numbers only.
Note: Define the key flexfield according to the account structure.
Project Not Considered: Select this option if you do not want to itemize the journal lines by project.
Project Module: Select this option and then choose Supporting Reference and Detail Code to itemize the journal lines by project values.
Chart of Accounts: Select this option and then choose Segment Name to itemize journal lines by project segment values.
Note: If you change the project source from Chart of Accounts to Project Module, the output includes values for both when you run the Chart of Accounts program and Account Balance Export program.
Repeat this step for each installation
Use the Cash Related Options window to define common cash related setup, which includes accounting classes, cash accounts, and cash flow item value set for one chart of accounts responsibility. Before you set up the cash related accounts, you must define the following:
Chart of accounts
Legal entity
Responsibility
Profile
Cash flow item value set
Repeat this step for each legal entity.
See: Designing Your Accounting Flexfield, Oracle General Ledger Implementation Guide.
See: Defining Legal Entities Using the Legal Entity Configurator, Oracle Financials Implementation Guide.
See: Defining a Responsibility, Oracle Applications System Administrator's Guide - Security.
See: Overview of Setting Up Profiles, Oracle Applications System Administrator's Guide - Maintenance.
See: Define Cash Flow Items.
The Cash Flow Statement Program - Data Collection collects the cash related amount and messages from general ledger journals and subledger journal entries.
To maintain the mapping relationship between cash flow items and subledger journal entries, you must define the accounting classes. If the accounting class of subledger journal is not in the range, the Cash Flow Statement Program - Data Collection program miscalculates journal data.
To define the accounting classes:
Navigate to Accounting Classes tab and select Accounting Classes from the list. For example, you can define cash clearing account as cash account in special cases.
Note: There is a seeded accounting class named Cash.
Define cash accounts to maintain the mapping relationship between cash flow items and cash related transactions.
After defining the cash related accounts, the Cash Flow Statement - GL Journal Validation and Cash Flow Statement - Intercompany Transaction Validation programs validate the mapping relation to ensure that the cash related journal lines correspond to the relevant cash flow items.
Note: The Cash Flow Statement - GL Journal Validation program checks cash related account from all source journals created in general ledger except receivables and payables. This program also calculates the amount on finding the related cash account.
To define the cash accounts:
Navigate to the Cash Related Accounts window and choose cash related account from the account value list.
Assign the cash flow item value set as default the cash flow values source. You can define as many cash flow item value sets for any kind of business. However, there must be only one default Cash flow item value set for one chart of account. The description flexfield in journal lines and the intercompany transaction lines store the default cash flow items by as defined in this window, which is also used by the Cash Flow Item Mapping window.
To assign the cash flow item value set:
Navigate to the Cash Flow Item Value Set window and choose from the Cash Flow Item Value Set list of values.
Note: You cannot change the cash flow item value set once you save it.
Descriptive flexfields are necessary to enter additional information. You must define the prescribed descriptive flexfields and the descriptive flexfield assignments to specify the descriptive flexfield context and its segment values. The application obtains and processes information from the specified location by referencing the descriptive flexfields assignments.
Use the Descriptive Flexfield Assignments window to assign the context and define the column for the descriptive flexfield.
Note: You must define the descriptive flexfield for the segment value, journal category, and transaction line before defining the descriptive flexfields assignments.
Repeat this step for each installation
See: Descriptive Flexfield Concepts, Oracle Applications Flexfields Guide.
See: Descriptive Flexfield Segments Window, Oracle Applications Flexfields Guide.
Important: Skip this step if you are not using Oracle subledgers.
Use the Cash Flow Items Mapping window to map any supporting reference values to cash flow items for the cash flow statement. Using the mapping information, the Cash Flow Statement Program - Data Collection categorizes the different types of cash flow by detailed cash flow items in subledger.
Before you map the cash flow items, you must define the following:
Subledger accounting methods (optional)
Supporting reference (required)
Cash flow item value set (required)
Value set invoice category for descriptive flexfield on invoice header or distributions (optional)
Item category: cash flow category for inventory items to mark cash flow messages for Evaluated Receipt Settlement [ERS] (optional)
Note: Evaluated Receipt Settlement (ERS) or Payment on Receipt refers to automatic payment to the suppliers on delivery of goods. The invoices are automatically created in purchases and transferred to payables for payment.
Important: The invoice category and cash flow category are used for the payable custom source. See: Subledger Transactions.
See: Supporting References, Oracle Subledger Accounting Implementation Guide.
To help users quickly implement and export the cash flow statement report, there is a seeded subledger accounting method: JA_CN_STANDARD_ACCRUAL, which supports the following supporting references that are seeded in the Cash Related Journal Lines for subledger accounting:
Check ID - Assigned to every cash related journal line types in the Journal Lines Definition window.
Cash Related SR - Supports high value cash flow lines.
The following table details the seeded cash related supporting references.
| Application | Event Class | Journal Line Type | Supporting Reference Name |
|---|---|---|---|
| Payables | Credit Memos | liability, basic | Payables Custom Source |
| Payables | Credit Memos | Liability with Automatic Offsets Balancing Segment | Payables Custom Source |
| Payables | Credit Memos | Liability with Automatic Offsets Account Segment | Payables Custom Source |
| Payables | Debit Memos | Liability, Basic | Payables Custom Source |
| Payables | Debit Memos | Liability with Automatic Offsets Balancing Segment | Payables Custom Source |
| Payables | Debit Memos | Liability with Automatic Offsets Account Segment | Payables Custom Source |
| Payables | Invoices | Liability, Basic | Payables Custom Source |
| Payables | Invoices | Liability with Automatic Offsets Balancing Segment | Payables Custom Source |
| Payables | Invoices | Liability with Automatic Offsets Account Segment | Payables Custom Source |
| Payables | Prepayments | Liability, Basic | Payables Custom Source |
| Payables | Prepayments | Liability with Automatic Offsets Balancing Segment | Payables Custom Source |
| Payables | Prepayments | Liability with Automatic Offsets Account Segment | Payables Custom Source |
| Receivables | Receipt | Receipt Bank Charges | Distribution Source Type |
| Receivables | Receipt | Receipt Unidentified Cash | Distribution Source Type |
| Receivables | Receipt | Receipt On Account Application | Distribution Source Type |
| Receivables | Receipt | Receipt Unapplied Cash | Receipt Application Status |
| Receivables | Receipt | Unapplied Cash | Receipt Application Status |
| Receivables | Receipt | Receipt Default Application | Transaction Type |
| Receivables | Receipt | Receipt Refund Application | Receivable Activity |
| Receivables | Receipt | Receipt Write-Off Application | Receivable Activity |
| Receivables | Miscellaneous Receipt | Miscellaneous Receipt Miscellaneous Cash | Miscellaneous Cash Activity |
Note: You must assign all supporting reference values listed in the table, otherwise the cash flow statement miscalculates the amount.
You can create new supporting references if the seeded supporting references journal lines does not support your cash flow business. To do this, you must create a new subledger accounting method, complete the related setup, and replace the seeded supporting references. When you assign a supporting reference, the following rules apply:
The supporting reference is only assigned to journal line types that are cash offset lines.
Assign the Check ID supporting reference and cash related supporting references to journal line types, except liability lines that match invoices to which supporting references cannot be assigned.
Repeat this step for each subledger accounting method.
To define cash flow rules for a receivables transaction type, do the following:
Navigate to the Cash Flow Item Mapping window.
Select the Application as Receivables.
Select the Event Class as Receipt.
Select the Supporting Reference as Transaction Type.
Enter the Start Date as 01-Jan-00.
Assign an operating unit if needed.
Enter or select the transaction type name in the Source Name field.
Select the cash flow item number in the Cash Flow Item field.
To define cash flow rules for a receivables unidentified cash receipt, do the following:
Navigate to the Cash Flow Item Mapping window.
Select the Application as Receivables.
Select the Event Class as Receipt.
Select the Supporting Reference as Distribution Source Type.
Enter the Start Date as 01-Jan-00.
Assign an operating unit if needed.
Enter UNID in the Source Name field.
Select the cash flow item number in the Cash Flow Item field.
Repeat this step for each chart of accounts.
You must define the exported financial statements by using the financial statement generator. For cash flow statement, you must assign the cash flow items for the corresponding lines in the Cash Flow Statement Assignments window to define the statement templates, accounting assignments, and calculate the formulas in the financial statement generator.
See: Overview of the Financial Statement Generator, Oracle General Ledger User's Guide.
Before setting up the cash flow statement assignments, you must define the following:
Financial statement generator
Cash flow item
Use the Cash Flow Statement Assignments window to define the cash flow item assignments for the financial statement. Define the cash flow statement by the financial statement generator and specify the cash flow items for the cash flow activities from different modules in the Cash Flow Statement Assignments window to generate the correct data from Cash Flow Statement - Generation program.
Note: When defining the account assignment (or calculation formula) and cash flow statement assignment at the same time, for one of the lines set in the cash flow statement, the priority of account assignment (or calculation formula) takes priority over the cash flow statement assignment. When the account assignment (or calculation formula) is not defined, the application processes the cash flow item based on the cash flow statement assignment.
You must set up the following, if you use Oracle Receivables and Payables.
Repeat this step for each operating unit.
If you are using Oracle Receivables, you must create customers and assign a specific credit class (credit rating) for each of them at the header level.
See: Customers Overview, Oracle Receivables User Guide.
If you are using Oracle Payables, you must create suppliers.
See: Suppliers, Oracle Payables User's Guide.
Before exporting the data file, modify the lookup code Account Type based on the enterprise quality to meet the Chinese requirements. If you are using Java supported character sets, then you must add the code for these character sets.
Repeat this step for each installation.
This section explains the programs used to export financial data to the appropriate format and file naming conventions as specified by the Chinese standards. The files are exported based on the legal entities.
Before you run the programs, you must:
Complete daily transactions entry in current month.
Run Account and Journal Itemization Program.
Close accounting period of subledgers and General Ledger.
The Solution offers the following data exports for Enterprise and Public Sector:
Cash Flow Statement - Generation Program
Note: This data export is available for enterprise data export only.
To run the export programs:
Use the Data Export window or Submit Request window to submit the export programs and download the exported files from the server.
Note: There are many requests running in the View Request window. The first request is the parent request. The remainder generate the data files in the required formats and file naming conventions according to Chinese standards. Select View Output to view the files created in the directory: $APPLCSF/$APPLOUT/LegalEntityID on the file server.
Download the files in ASCII mode instead of binary mode, otherwise you cannot use the files.
For each data export, ensure values are entered in the fields for the Accounting Book Information in the System Options window.
This program exports the file name and field attributes for each exported program. There are different export programs for enterprises and public sectors.
This program exports enterprises' electronic accounting book information.
The chart of accounts export program includes the following export programs:
Chart of Accounts Export I - Natural Account: Exports all natural accounts, including disabled accounts by obtaining values from the Natural Account segment in the account flexfield.
Note: The program does not export the natural accounts of account level values that are greater than 15 or not digital.
If the account structure defined in the Natural Account is different from the account in the Subsidiary Account Sources, a new request is automatically submitted that exports error accounts.
Chart of Accounts Export II - Subsidiary Account 'Project': Exports project information by obtaining the values from the Project segment of the account flexfield or supporting references when defining the Subsidiary Account Sources.
Note: If you define the values in the Account Flexfield and later in Projects, the program exports the historical values from the account flexfield and the new values from Projects.
To export project information defined prior to implementing China localizations, you must define the Chart of Accounts in the Project Information Source and run the Account an Journal Itemization program for the selected, past period. To export the current project information, define the Project module for the Project Information Source in the Subsidiary Account Sources window, and select the current period.
Chart of Accounts Export III - Subsidiary Account 'Third Party': Exports all third party information: the supplier information recorded in the Payables and the customer information recorded in the Receivables.
Chart of Accounts Export IV - Subsidiary Account 'Cost Center': Exports all cost center information defined in the Cost Center segment in the chart of accounts.
Chart of Accounts Export V - Subsidiary Account 'Personnel': Exports employee information associated with the employee payment group supplier in Payables, based on the legal entity.
Note: This program only exports employees having a valid date earlier than or equal to the date in Oracle HRMS.
This program exports journal entry information. The subsidiary account is listed when the natural account enables the subsidiary account, otherwise the exported file does not include the subsidiary account group, although it exists in the new journal line table.
This program exports natural account balance grouped by subsidiary account from the journal itemization table. The subsidiary account is visible only if the Descriptive Flexfield of the corresponding Natural Account is enabled, otherwise the program is null in the subsidiary account, although the subsidiary account exists in the new account balance table.
Note: The value is 0, if the field value is null.
The program exports the existing account balance to the new account balance table based on the current legal entity. The profit and loss account balance is exported with the functional currency balance.
This section lists all the financial statements for China and describes the common parameters and detailed rows-columns settings for each statement. This section covers the detailed steps for submitting requests, request sets, and the introduction for some statements.
The Financial Statement Export program exports the standard financial statements for enterprises and public sectors. Use the Financial Statement Generator to define the Financial Statement Generator parameters, and then run the Statement Data Export program to export the standard text file that is recorded in the specific directory on the file server. Use the Data Export window or the Submit Request window to submit the request.
The export program converts the defined statements generated by Financial Statement Generator to the National Standard text file that is saved in the specific directory on the file server. The Financial Statement Export Program runs five requests simultaneously. The first request, which is the parent request generates the XML format statements, and invokes the sub program. The second request generates the text files with the predefined XML Publisher templates.
Before running the financial statement export, you must:
Define Row Set and Column Set for the statement.
Define statement.
Note: Define a row name according to the line number required by Chinese standards for each statement. Leave the row name blank if there is no line number.
To export the financial statement:
Navigate to Data Export window and enter Financial Statement Export in the Submit Request window.
Note: Select XML as the Output Option in the Other Options block
The following table describes selected parameters in the Financial Statement Export request.
| Parameter | Description |
|---|---|
| Statement | Select the financial statement to export. |
| Rounding Option | Rounded off to the nearest value. |
| Segment Override | Select segment users want to override. |
| Template Region | Select language code for template. |
| Destination File Name | Select the name for the statement. |
The following table describes the financial statement for enterprises:
| Statement Name | Template | Template Region | Destination File Name |
|---|---|---|---|
| Balance Sheet | Balance Sheet Export | En-US | Q_ZCFZB.TXT |
| Profit Statement | Profit Statement Export | En-US | Q_LRB.TXT |
| Statement of Value Added Tax Payables | Statement of Value Added Tax Payables Export | En-US | Q_YJZZSMXB.TXT |
| Statement of Changes in Stockholders’ Equity | Statement of Changes in Stockholders’ Equity Export | En-US | Q_GDQYZJBDB.TXT |
| Statement of Property Depreciation Provision | Statement of Property Depreciation Provision Export | En-US | Q_ZCJZZBMXB.TXT |
| Profit Appropriation Statement | Profit Appropriation Statement Export | En-US | Q_LRFPB.TXT |
Note: You must define the predefined templates for Statement Names for the enterprises and public sector financial statements.
The following table describes the financial statement for public sector:
| Statement Name | Template | Template Region | Destination File Name |
|---|---|---|---|
| Balance Sheet | Balance Sheet for Public Sectors Export | En-US | S_ZCFZ.TXT |
| Statement of Revenues and Expenditures | Statement of Revenues and Expenditures for Public Sectors Export | En-US | S_SRZC.TXT |
| Statement of Public Expenditure | Statement of Public Expenditure for Public Sectors Export | En-US | S_SYZCMX.TXT |
| Statement of Operating Expenditure | Statement of Operating Expenditure for Public Sectors Export | En-US | S_JYZCMX.TXT |
Note: When generating the "Statement of Public Expenditure" with the Financial Statement Generator, exchange the positions for row and column. For instance, the row item in the financial statement should be regarded as Column, and the column item in the financial statement should be regarded as Row Set.
The XML Publisher templates for all the reports are predefined in the system. However, you can fine tune the template to suit your financial statement formats. The following sections describe the predefined templates of Statement of Value Added Tax Payables, Statement of Changes in Stockholders’ Equity, and Statement of Property Depreciation Provision due to their complexity.
To implement the Financial Statement Generator report for all the statements, you must define row set, column set and reports separately.
This section explains the Statement of Value Added Tax Payables predefined template. This statement contains two columns: the first column displays the Period to Date (PTD) related tax amount, and the second column displays the related tax amount from the beginning of the year to current period.
Note: You can define financial statements in other languages in Financial Statement Generator, but you must define XML Publisher templates in Chinese to export the statement in Chinese.
When using the Financial Statement Generator, you must define the columns and specify the column sequence for the financial statement generator column set definition. The following table lists the columns and the column sequence for the Statement of Value Added Tax Payables.
| Column Name | Column Sequence |
|---|---|
| PTD-Actual | 10 |
| 40-30 | 20 |
| BAL-Actual (FY Start) | 30 |
| YTD-Actual | 40 |
The column 40-30 denotes the calculation for the second column definition, the remaining columns denote the amount type for column definition or the calculation for the column set definition. The second column Line Number indicates the Row Name field in the Row Set Definition window. Enter the value in the Row Name field according to the value in this column to generate the report.
The following tables describe the Statement of Value Added Tax Payables predefined template and is split depending on the Column Definition column. The following table describes the values for the column definition: VAT Payable.
| Column Definition (VAT Payable) | Line Number | PTD-Actual | 40-30 | BAL-Actual (FY Start) | YTD-Actual |
|---|---|---|---|---|---|
| Amount not deducted at the beginning of the year (Represented by a "-" sign) | 1 | X, * | |||
| VAT on sales | 2 | X | * | ||
| VAT refund for exported goods | 3 | X | * | ||
| Amount transferred from VAT on purchase | 4 | X | * | ||
| Transfer out overpaid VAT | 5, 6, 7 | X | * | ||
| VAT on purchase | 8 | X | * | ||
| VAT paid | 9 | X | * | ||
| Tax reduced and exempted | 10 | X | * | ||
| VAT payable on domestic sales offset against VAT on export sales | 11 | X | * | ||
| Transfer out unpaid VAT | 12, 13, 14 | X | * | ||
| Amount not deducted at end of period (Represented by a "-" sign) | 15 | X, * |
The following table describes the values for the column definition: VAT Unpaid.
| Column Definition (VAT Unpaid) | Row Name | PTD-Actual | 40-30 | BAL-Actual (FY Start) | YTD-Actual |
|---|---|---|---|---|---|
| Amount unpaid at beginning of year (Amount overpaid represented by a "-" sign) | 16 | X, * | |||
| Amount transferred in during the current period (Amount overpaid represented by a "-" sign) | 17 | X | * | ||
| Amount paid at current period | 18 | X | * | ||
| Amount unpaid at end of period (Amount overpaid represented by a "-" sign) | 20 | X,* |
Legend:
X denotes the current month.
* denotes the current year.
There may be more than one number in the Line Number column. This indicates that the row numbers in the Line Number column corresponds to multiple rows for the column definition in the statement. For example, the values 5, 6, and 7 in the Line Number for the column definition "Transfer out overpaid VAT" indicate that rows five , six , and seven correspond to "Transfer out overpaid VAT" in the statement.
This section describes the Statement of Changes in Stockholders' Equity predefined template. The following table lists the columns and the column sequence for the Statement of Changes in Stockholders' Equity.
| Column Name | Column Sequence |
|---|---|
| BAL-Actual (FY Start) | 10 |
| YTD-Actual | 20 |
| 20-10 | 30 |
| BAL-Actual (FY Start) | 40 |
| YTD-Actual | 50 |
| 50-40 | 60 |
The columns 20-10 and 50-40 denote the calculation for the second column definition. The remaining columns denote the amount type for column definition or the calculation for the column set definition. The second column Line Number indicates the row number in the statement. Set the row number according to the value in this column. Set it to null if there is no data.
If there are 12 months in your fiscal year, enter -12 in Offset field.
The definition of the Profit Appropriation Statement is the same as the Statement of Changes in Stockholders' Equity
The following tables describes the Statement of Changes in Stockholders' Equity predefined template and is split depending on the Column Definition column. The following table describes the values for the column definition: Capital.
| Column Definition (Capital) | Line Number | BAL-Actual (FY Start) | YTD-Actual | 20-10 | BAL-Actual (FY Start) | YTD-Actual | 50-40 |
|---|---|---|---|---|---|---|---|
| Balance at beginning of the year | 1 | X | * | ||||
| Increased amount in this year | 2 | X | * | ||||
| Including: capital accumulation fund transferred in | 3 | X | * | ||||
| Balanced accumulation fund transferred in | 4 | X | * | ||||
| Profit Appropriation transferred in | 5 | X | * | ||||
| Increased capital | 6 | X | * | ||||
| Amount reduced in this year | 10 | X | * | ||||
| Balance at the end of the year | 15 | X | * |
The following table describes the values for the column definition: Capital Accumulation Fund.
| Column Definition (Capital Accumulation Fund) | Line Number | BAL-Actual (FY Start) | YTD-Actual | 20-10 | BAL-Actual (FY Start) | YTD-Actual | 50-40 |
|---|---|---|---|---|---|---|---|
| Balance at beginning of the year | 16 | X | * | ||||
| Amount increased in this year | 17 | X | * | ||||
| Including price in excess of the capital | 18 | X | * | ||||
| Non-cash donation | 19 | X | * | ||||
| Cash donation | 20 | X | * | ||||
| Stock investment provision | 21 | X | * | ||||
| Government grants received | 22 | X | * | ||||
| Foreign currency capital conversion difference | 23 | X | * | ||||
| Other capital accumulation fund | 30 | X | * | ||||
| Amount reduced in this year | 40 | X | * | ||||
| Including reinvestment capital | 41 | X | * | ||||
| Balance at end of the year | 45 | X | * |
The following table describes the values for the column definition: Legal and Discretional Surplus Reserve.
| Column Definition (Legal and Discretional Surplus Reserve) | Line Number | BAL-Actual (FY Start) | YTD-Actual | 20-10 | BAL-Actual (FY Start) | YTD-Actual | 50-40 |
|---|---|---|---|---|---|---|---|
| Balance at beginning of the year | 46 | X | * | ||||
| Amount increased in this year | 47 | X | * | ||||
| Including: amount Drawing from net profit | 48 | X | * | ||||
| Including: Statutory surplus reserve | 49 | X | * | ||||
| Discretional surplus reserve | 50 | X | * | ||||
| Reserved fund | 51 | X | * | ||||
| Enterprise development fund | 52 | X | * | ||||
| Amount transferred in from statutory public welfare reserved fund | 53 | X | * | ||||
| Amount reduced in this year | 54 | X | * | ||||
| Including: compensation of loss | 55 | X | * | ||||
| Reinvestment Capital fund | 56 | X | * | ||||
| Distribution of cash dividend or profit | 57 | X | * | ||||
| Distribution of stock dividend | 58 | X | * | ||||
| Balance at end of year | 62 | X | * | ||||
| Including: Legal surplus reserve | 63 | X | * | ||||
| Reserved fund | 64 | X | * | ||||
| Enterprise development fund | 65 | X | * |
The following table describes the values for the column definition: Statutory Welfare Reserve.
| Column Definition (Statutory Welfare Reserve) | Line Number | BAL-Actual (FY Start) | YTD-Actual | 20-10 | BAL-Actual (FY Start) | YTD-Actual | 50-40 |
|---|---|---|---|---|---|---|---|
| Balance at beginning of year | 66 | X | * | ||||
| Amount increased in this year | 67 | X | * | ||||
| Including: amount drawing from the net profit | 68 | X | * | ||||
| Amount reduced in this year | 70 | X | * | ||||
| Including: expenditure for collective welfare | 71 | X | * | ||||
| Balance at end of year | 75 | X | * |
The following table describes the values for the column definition: Undistributed Profits.
| Column Definition (Undistributed Profits) | Line Number | BAL-Actual (FY Start) | YTD-Actual | 20-10 | BAL-Actual (FY Start) | YTD-Actual | 50-40 |
|---|---|---|---|---|---|---|---|
| Undistributed profits at beginning of year | 76 | X | * | * | |||
| Net profit of the current year (net loss represented by a "-" sign) | 77 | X | * | ||||
| Profit distribution in the current year | 78 | X | * | ||||
| Undistributed profits at end of year (not compensated loss represented by a "-" sign) | 80 | X | * |
Legend:
X denotes the current month.
* denotes the current year.
This section describes the Statement of Property Depreciation Provision predefined template. The following table lists the columns and the column sequence for the Statement of Property Depreciation Provision.
| Column Name | Column Sequence |
|---|---|
| BAL-Actual (FY Start) [2] | 10 |
| BAL-Actual (FY Start) (DR) [3] | 20 |
| BAL-Actual (FY Start) (CR) [4] | 30 |
| YTD-Actual (DR) [5] | 40 |
| YTD-Actual (CR) [6] | 50 |
| 50-30 [7] | 60 |
| 40-20 [8] | 70 |
| 50-40 [9] | 80 |
The columns 50-30, 40-20, and 50-40 denote the calculation for the second column definition, the remaining columns denote the amount type for column definition or the calculation for the column set definition.
The numbers in the square brackets map to the column headings in the Statement of Property Depreciation Provision predefined template table, which is divided in the columns for clarity purposes.
The following tables describes columns 1 to 4 in the Statement of Property Depreciation Provision predefined template.
| Column Definition [1] | BAL-Actual (FY Start) [2] | BAL-Actual (FY Start) (DR) [3] | BAL-Actual (FY Start) (CR) [4] |
|---|---|---|---|
| Total provision for bad debts | + | ||
| Including: Accounts Receivables | + | ||
| Other Receivables | + | ||
| Total provision for loss of Short-term investments | + | ||
| Including: stock investments | + | ||
| Bonds investments | + | ||
| Total provision for reduction of inventory | + | ||
| Including: Inventories | + | ||
| Raw materials | + | ||
| Total provision for loss of long-term investments | + | ||
| Including: Long-term stock investments | + | ||
| Long-term bond investments | + | ||
| Total provision for the loss of fixed assets | + | ||
| Including: buildings | + | ||
| Machinery | + | ||
| Total provision for the loss of intangible assets | + | ||
| Including: patents | + | ||
| Trademarks | + | ||
| Provision for the loss of Construction in progress | + | ||
| Provision for the loss of Consigned loan | + |
The following table describes columns 5 to 9 in the Statement of Property Depreciation Provision predefined template.
| YTD-Actual (DR) [5] | YTD-Actual (CR) [6] | 50-30 [7] | 40-20 [8] | 50-40 [9] |
|---|---|---|---|---|
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ | ||
| ^ | # | @ |
Legend:
+ denotes the balance at the beginning of the year.
@ denotes the balance at the end of the year.
^ denotes the amount increased in the year.
# denotes the amount recovered in the year.
This section describes the cash flow statement, the daily transaction process, and the steps to generate the Cash Flow Statement.
The cash flow statement is the financial report required by the Ministry of Finance, China. The cash flow statement describes the cash inflow and outflow of an enterprise.
The cash flow statement provides the following information for a specific period:
Financial status of the enterprise
Influence of operating activities, investing activities and financing activities on cash and cash equivalents
Increase in cash and cash equivalents
The cash flow statement includes two parts: the main statement and the supplemental statement. The main statement includes information about the cash inflow and outflow generated by the operating activities, investing activities, and financing activities. In the supplementary statement, you define the account assignments for the corresponding lines and the formulas to calculate the values in the rows and columns.
There is a seeded XML Publisher template for the cash flow statement, which you can customize according to your requirements.
Note: Ensure that you define the XML Publisher templates in Chinese to export the statement. However, you can define cash flow statements in any language.
You must define the following to set up the cash flow statement:
Cash flow items. You must classify the cash flow items as follows:
Operating activity cash flow items
Financing activity cash flow items
Investing activity cash flow items
Cash flow item mapping
Cash flow statement items with the financial statement generator which includes the following:
Cash flow statement column set
Cash flow statement row set
Cash flow statement assignments that map relations between the cash flow statement main part lines and the cash flow statement items.
Related Topics
You must complete the daily transactions before generating the cash flow statement.
When entering journals in general ledger, choose the cash flow item in the journal line descriptive flexfields if the journal line account is cash related. On defining the cash related account, run the Cash Flow Statement program - GL Journal validation program before posting the journal to validate that the journal lines accounts are cash related and correspond to the relevant cash flow items, and to prevent you from choosing cash flow items for non-cash related journal lines.
You can transfer intercompany transactions to the general ledger or create invoices in subledgers. When entering transactions in AGIS, select the cash flow item in the descriptive flexfields of the distribution line, if the distribution line account is cash related. Do not enter the cash flow items in the descriptive flexfields if transactions must be associated with invoices. The Cash Flow Statement - Collection Program collects the cash related transactions from subledgers. On defining the cash related account, run the Cash Flow Statement program - Intercompany Transaction validation program to validate that the transaction lines accounts are cash related and correspond to the relevant cash flow items, and to prevent you from choosing cash flow items for non-cash related journal lines.
Note: Run the Cash Flow Statement program - Intercompany Transaction Validation program before transferring the transactions to general ledger. You can enter the cash flow items in the journal lines after transferring the transactions to general ledger. You cannot import transactions to general ledger in summary.
The Solution collects subledger cash related activities, that depend on the supporting reference values from subledger journal entries tables. There are seeded subledger accounting methods that the Solution supports when creating the subsequent supporting reference on related journal entries. Therefore, there is no requirement to add cash flow items manually on the subledger transactions window since the mapping relations between supporting reference values and the cash flow items are defined. However, you must know how to create cash related transactions of subledger journal entries and ensure all supporting references are added to subledger journal lines and mapped to related cash flow items. Otherwise, the Cash Flow Statement - Collection program miscalculates the cash flow amount.
Note: After creating subledger journal entries, you cannot add or modify the supporting references. Therefore, ensure that the supporting references are created and assigned to the subledger journal line type.
The following table lists the mapping relation between cash flow items, subledger journal entries, and supporting reference values for receivables.
| Cash Related Activities | Subledger Journal Entries | Supporting Reference Value |
|---|---|---|
| Bank Charge | Dr: Bank Charge | BANK_CHARGES |
| Unidentified Receipt | Dr: Cash | |
| Cr: Unidentified Receipt | UNID | |
| Unapplied Receipt | Dr: Cash | |
| Cr: Unapplied Receipt | UNAPP | |
| Apply to On Account | Dr: Unapplied Receipt | UNAPP |
| Cr: On Account | ACC | |
| Apply to Transactions | Dr: Unapplied Receipt | UNAPP |
| Cr: Receivables | Transaction Type Name | |
| Apply to Refund | Dr: Unapplied Receipt | UNAPP |
| Cr: Refund | Receivable Activity Name | |
| Apply to Write-Off | Dr: Unapplied Receipt | UNAPP |
| Cr: Refund | Receivable Activity Name | |
| Miscellaneous Receipt | Dr: Cash | |
| Cr: Miscellaneous | UNID |
Assume the following:
Customer pays an invoice for which the receipt amount is 1000 and the invoice amount is 800.
Receivables transaction type is Sales.
In the Cash Flow Item Mapping form, the transaction type maps to Cash Flow Item 10101 and the Supporting Reference value UNAPP maps to Cash Flow Item 10102.
The journal entry would be as follows:
| Account | Amount | Supporting Reference Value |
|---|---|---|
| Dr: Cash | 1000 | |
| Cr: Unapply Receipt | 1000 | UNAPP |
| Dr: Unapply Receipt | 800 | UNAPP |
| Cr: Unapply Receipt | 800 | Sales |
The Cash Flow Statement Program - Collection obtains the following messages after checking the mapping rules in the Cash Related Options window.
| Supporting Reference Value | Cash Flow Item | Amount |
|---|---|---|
| UNAPP | 10102 | 1000 |
| UNAPP | 10102 | -800 |
| Sales | 10101 | 800 |
The solution supports invoices that are imported and manually entered. The imported invoice source is as follows:
Expenses report
Internet Expenses
ERS invoice
There is a seeded Subledger Accounting Method Supporting Reference: Payables Customer Source for payables. This generates different supporting values by invoice source.
| Cash Related Activities | Subledger Journal Entries | Supporting Reference Value |
|---|---|---|
| Invoices | Dr: Distributions | |
| Cr: Liability | Manual: Values of description flexfield in invoice header or lines ERS: Item Category Internet Expenses or Expenses Report: Expenses Item |
|
| Payments | Dr: Liability | Manual: Values of description flexfield in invoice header or lines ERS: Item Category Internet Expenses or Expenses Report: Expenses Item |
| Cr: Cash |
The supporting reference value for the payment liability line is not seeded. It is the same as the invoices liability line. You must define the following before using the Payables Custom Source:
Enter the value and description for the seeded value set JA_CN_AP_INV_CATEGORY.
Define a special Item Category Set in Inventory named Cash Flow Category for the ERS invoice.
Assume the following:
You pay for a manual vendor invoice. The payment amount is 980 and the invoice amount is 980.
The Invoice Category is Pay for Goods which is also the Supporting Reference.
In the Cash Flow Item Mapping form, the Invoice Category maps to Cash Flow Item 10201.
The journal entry would be as follows:
| Account | Amount | Supporting Reference Value |
|---|---|---|
| Dr: Liability | 980 | Pay for Goods |
| Cr: Cash | 980 |
The Cash Flow Statement Program - Data Collection obtains the following messages after checking the mapping rules in the Cash Related Options window.
| Supporting Reference Value | Cash Flow Item | Amount |
|---|---|---|
| Pay for Goods | 10201 | 980 |
Assume the following:
Refund for an invoice that is imported from ERS into Payables. The payment amount is -180 and the invoice amount is -180.
The item on the ERS invoice is AS54888 and the Cash Flow Category is Materials.
In the Cash Flow Item Mapping form, the Materials maps to Cash Flow Item 10101.
The journal entry would be as follows:
| Account | Amount | Supporting Reference Value |
|---|---|---|
| Dr: Cash | 180 | |
| Cr: Liability | 180 | Materials |
The Cash Flow Statement Program - Data Collection obtains the following messages after checking the mapping rules in the Cash Related Options window.
| Supporting Reference Value | Cash Flow Item | Amount |
|---|---|---|
| Materials | 10101 | 180 |
Before you generate the cash flow statement, you must define the following:
Cash flow items
Cash related options
Cash flow item mappings
Cash flow statement report
Cash flow statement assignments
Completed daily transactions
You can generate cash flow statements using the following concurrent programs:
Cash Flow Statement Program - GL Journal Validation: This program validates cash related journals. Run this program before posting a journal.
Cash Flow Statement Program - Intercompany Transaction Validation: This program validates intercompany transactions to ensure that all cash related journals are marked as cash flow item and display the exception in the output file.
Cash Flow Statement Program - Data Collection: This program gathers the cash related transactions from general ledger, AGIS, and subledgers. After running the program, the application stores cash related transactions and original transaction information by cash flow items and the cash flow statement program - Generate Statement program generates the report based on the data table.
Cash Flow Statement Program - Generation: This program generates the main and supplementary statements of the cash flow statement, exports the data to a text file, and saves the file in the specified directory on the server.
Due to complex calculations in the supplementary statement, you must define three columns when using the predefined XML publisher template. The amount in the second column is YTD-Actual and offset is -1. The third column is YTD-Actual. The amount in the first column is obtained by subtracting the amount in the third column from the amount in the second column.
The values in the supplementary statement are derived as follows:
Increase in amount from the first column
Balance at the beginning of the year from the second column
Balance at the end of the year from the third column
The cash flow statement for small enterprises is the same as the standard enterprise cash flow statement except for the additional column, which is Amount in the Last Year. The other difference is that the request parameter is not the same as that of the standard cash flow statement.
This section explains the cash flow statement using an example. The column sequence, of the column names for this cash flow statement, is as follows:
| Column Name | Column Sequence |
|---|---|
| 30-20 | 10 |
| YTD-Actual (Offset -1) | 20 |
| YTD-Actual | 30 |
The following table shows an example of a cash flow statement.
| Column Definition | Line Number | 30-20 | YTD-Actual (Offset -1) | YTD-Actual |
|---|---|---|---|---|
| Supplemental information | ||||
| 1. Adjust net profit to operating activity cash flows | ||||
| Net Profit | 57 | A | ||
| Add: Provision for property depreciation | 58 | A | ||
| Depreciation of fixed assets | 59 | A | ||
| Amortization of intangible assets | 60 | A | ||
| Amortization of other long-term deferred expense | 61 | A | ||
| Decrease of deferred expense (deduct: increase) | 64 | A | ||
| Increase of accrued expense (deduct: decrease) | 65 | A | ||
| Losses on disposal of fixed assets, intangible assets and other long-term assets | 66 | A | ||
| Losses on scrapping of fixed assets | 67 | A | ||
| Financial expense | 68 | A | ||
| Losses from investments (or deduct: gains) | 69 | A | ||
| Deferred tax credit (or deduct: debit) | 70 | A | ||
| Decrease in inventories (or deduct: increase) | 71 | A | ||
| Decrease in operating receivables (or deduct: increase) | 72 | A | ||
| Increase in operating payables (or deduct: decrease) | 73 | A | ||
| Other | 74 | A | ||
| Net cash flows from operating activities | 75 | A | ||
| 2. 1. Investing and financing activities that do not involve cash receipt and payment | ||||
| Capitals converted from debts | 76 | A | ||
| Current maturity of convertible bonds | 77 | |||
| Leasing fixed assets | 78 | |||
| 3. Net increase in cash and cash equivalents | ||||
| Cash balance at the end of the period | 79 | A | ||
| Deduct: cash balance at the beginning of the period | 80 | A | ||
| Add: cash equivalents balance at the end of the period | 81 | A | ||
| Deduct: cash equivalents balance at the beginning of the period | 82 | A | ||
| Net increase in cash and cash equivalents | 83 |
Legend: A indicates Amount.
Attention: Define cash flow statement items in Chinese.
Attention: If you use the predefined cash flow statement XML Publisher templates, enter the line number of the statement in the row name field of the row set definition window, which should be the same as the line number shown in the table.
The complex definition of cash flow statements for small enterprises, makes it difficult to define the standard financial statement generator function. Therefore, you must predefine the XML Publisher templates.
The column sequence for the column names is as follows:
| Column Name | Column Sequence |
|---|---|
| 30-20 | 10 |
| BAL - FY Start (Offset -13) | 20 |
| YTD - FY End (Offset -13) | 30 |
| 60-50 | 40 |
| BAL - Actual (FY Start) | 50 |
| YTD - Actual | 60 |
The following table is an example of a predefined XML publisher template that you can use to define the column set and the corresponding XML template based on your requirements.
Note: The columns Amount and Amount in Last Year indicate the data sources in the predefined XML Publisher template.
If the fiscal-year month is set as 12, set the offset value to 12.
| Column Definition | Line Number | 30-20 | BAL - FY Start (Offset -13) | YTD - FY End (Offset -13) | 60-50 | BAL - Actual (FY Start) | YTD - Actual |
|---|---|---|---|---|---|---|---|
| Supplemental information | A | B | |||||
| 1. Adjust net profit to cash flows of operating activities: | |||||||
| Net Profit | 57 | A | C | ||||
| Add: Provision for property depreciation | 58 | A | C | ||||
| Depreciation of fixed assets | 59 | A | C | ||||
| Amortization of intangible assets | 60 | A | C | ||||
| Amortization of other long-term deferred expense | 61 | A | C | ||||
| Decrease of deferred expense (deduct: increase) | 64 | A | C | ||||
| Increase of accrued expense (deduct: decrease) | 65 | A | C | ||||
| Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains) | 66 | A | C | ||||
| Losses on scrapping of fixed assets | 67 | A | C | ||||
| Financial expenses | 68 | A | C | ||||
| Losses on investments (or deduct: gain) | 69 | A | C | ||||
| Deferred tax credit (or deduct: debit) | 70 | A | C | ||||
| Decrease in inventories (or deduct: increase) | 71 | A | C | ||||
| Decrease in operating receivables (or deduct: increase) | 72 | A | C | ||||
| Increase in operating payables (or deduct: decrease) | 73 | A | C | ||||
| Others | 74 | A | C | ||||
| Net cash flows from operating activities | 75 | A | C | ||||
| 2. Investing and financing activities that do not involve cash receipt and payment | |||||||
| Capitals converted from debits | 76 | A | C | ||||
| Current maturity of convertible bonds | 77 | ||||||
| Leasing fixed assets | 78 | ||||||
| Net increase in cash and cash equivalents | |||||||
| Cash balance at the end of the period | 79 | A | C | ||||
| Deduct: cash balance at the beginning of the period | 80 | A | C | ||||
| Add: cash and cash equivalents balance at the end of the period | 81 | A | C | ||||
| Deduct: cash equivalents balance at the beginning of the period | 82 | A | C | ||||
| Net increase in cash and cash equivalents | 83 |
Table legend:
A indicates Amount in Last Year
B indicates Amount in This Year
C indicates Amount
This section describes the standard reports available for China, and explains selected parameters and the rows-columns settings in the reports.
Use the Account and Journal Itemization Program to export all standard financial journals to classify the subsidiary account segment and description according to the Chinese requirements.
Note: If the period is null, the range is from the start of operations to the current date. If the calculation volume is large, then run this program when you are not processing the daily transactions.
For China, you must export the files in Unicode characters. The program helps you to convert the source character set to the Unicode character set.
Use the Renaming Program to rename the files to the default naming rules according to the requirements. The following table describes filenames for the exported files.
| Program | File Name |
|---|---|
| Electronic Accounting Book Export Program | DZZB.TXT |
| File Format and Attribute Export for Enterprise | GSSM.TXT |
| Chart of Account Export IV - Subsidiary Account 'Cost Center' | BMXX.TXT |
| Chart of Account Export I - Natural Account | KJKM.TXT |
| Account Balance Export Program | KMYE.TXT |
| Chart of Account Export V - Subsidiary Account 'Personnel' | RYXX.TXT |
| Chart of Account Export III - Subsidiary Account - Third Party | WLDW.TXT |
| Chart of Account Export II - Subsidiary Account 'Project' | XMXX.TXT |
| Journal Entry Export Program | JZPZ.TXT |
| Balance Sheet Export Program | Q_ZCFZB.TXT |
| Profit Statement Export Program | Q_LRB.TXT |
| Cash Flow Statement Export - Small Enterprise | Q_XJLLB.TXT |
| Profit Appropriation Statement Export | Q_LRFPB.TXT |
| Statement of Value Added Tax Payables Export | Q_YJZZSMXB.TXT |