4. OTC 流程职责切分
AR Cycle 应收业务循环 SSC (会计核算中心) Local(当地财务) Others(业务部门等)
1Monitor Customer master file 监督客户主数据文档 P
2Maintain Customer master file 维护客户主数据文档 P
3Invoice application发票申请 P
4Approve & issue invoice批准并开具发票 P
5Send official invoice to customer 将发票提交客户 P
6
Provide AR related documents to SSC 提交应收相关
的文档至共享中心
P
7
Perform AR Transactions in system 在系统中进行应收
业务的账务处理
P
8Bad-debt application 申请坏账
9
Monthly AR accounts reconciliation with GL每月总账
与应收子账进行应收款的账务协同与数据核对
P
10
Internal queries 回答各地财务部门对应收账款余额的
质询
P
11
Customer communication & queries 客户联络与业务
查询
P
12Customer reconciliation客户账务统驭 P
5. PTP 流程职责切分
AP Cycle 应付业务循环
SSC (会计核
算中心)
Local(当地财务)
Others(业务
部门等》
1Contract negotiation合同谈判 P
2Vendor identification供应商资质认证 P
3Raise PO,PR 生成采购订单采购需求 P
4Provide new vendor master data (operational information) in system在系统中提交新的供应商主数据 P
5Maintain vendor master data (operational information) in system维护供应商主数据 P
6Goods receipt and verification (Depends on the actual situation foreach entity) 开出收货单据并确认 P
7Provide proper payment documents to SSC提交正确的付款申请单据给共享中心 P
8
Check documents and perform AP& SSE transactions in system 核对文档,并在系统中进行相关应付
款的账务处理
P
9Make Payment(with E-bank) 进行支付(通过网上银行) P
10Make payment (without E-bank) 执行支付(不通过网上银行) P
11Vendor enquiries (with E-bank) 回答供应商的质询(通过网上银行付款类的) P
12Vendor enquiries (without E-bank) 回答供应商的质询 (并通过网上银行付款类的 P
13Reconciliation with vendor 供应商对账 P
14Travel & Expense(T&E)policy 制定差旅费政策 P P
15T&E claim approval差旅费申请、部门审批 P
16Resolve exception payment 审核并解决其他的特殊付款事项 P
17Monthly AP accounts reconciliation with GL每月将应付账户余额、总账科目余额进行核对 P
6. GL Processing & Controlling 总账处理与控制流程职责切分
GL Processing & Controlling 总账处理与控制 SSC (会计核算中心)
Local(当地财
务)
Others(业务部
门等》
1Apply new chart of account (Account code) 申请新的会计科目 P
2
Apply new chart of account (Cost center code) 申请新的成本
中心编码
P
3
Process journals (including accruals, allocations etc.) in
system在系统中进行各项预提、待摊以及归集的处理
P
4Arrange Period-end closing 安排期末关账 P
5
Provide proper documents for journal booking to SSC 提供正
确的文档给共享中心
P
6Manage monthly reconciliation 每月进行系统对账 P
7
Costing accounting process, including revenue and cost
recognition 进行成本核算,包括收入与成本的确认
P P
8
Provide external regulatory and review external report 提交并
审核外部报告
10Set inventory management policy 制定存货管理政策 P
11Inventory operational control日常存货管理控制 P
12Organize inventory physical count 牵头组织存货盘点 P
13Inventory physical count进行存货盘点 P
14Issue inventory physical count report出具存货盘点报告单 P
7. Reporting 报表 流程职责切分
Financial Reporting财务报告 SSC (会计核算中心) Local(当地财务)
Others(业务部门
等》
1
Prepare and submit internal financial statements(准
备并提交内部財务报表
P
2
Prepare financial statements (External)-(depends on
the actual situation of each local entity since SSC
might prepare for some entities)准备外部财务报表(需
要与各个经营单位进行洽谈)
P
3
Submit financial statements (External) 提交外部财务
报表
P
8. Taxation 税务 流程职责切分
Taxation 税务
SSC (会计核算
中心)
Local(当地
财务)
Others(业务部
门等》
1
Perform tax transactions in system 在系统中进行与各项税务相关
的账务处理
P
2
Prepare & submit external tax returns 准备并提交各项税务返还
资料
P
3 Other tax reporting 出具其他税务报告 P
4 Manage Tax relationships 管理税务关系 P
5 Compliance with local tax policy 确保税务政策的道循 P
6
Provide the updated tax regulations to SSC 提交最新的税务政策
和实施细则给会计核算中心
P
9. Fixed Assets 固定资产流程职责切分
Fixed Assets 固定资产
SSC (会计核算中
心)
Local(当地财务)
Others(业务部门等》
1Maintain fixed asset register 维护固定资产数据登记 P
2
Perform fixed asset transactions in system在系统中进行固定资产
相关业务的账务处理
P
3Monthly FA accounts reconciliation with GL每月进行固定资产对账 P
4Approve capital budget 批准资本性支出预算 P
5Capital planning 制订资本性支出计划 P
6Support investment decision 投资决策支持 P
7Manage assets 管理资产 P
8
Control asset movement, purchase and disposals控制资产转移、
采购及报废
P
9
Provide proper documents to SSC 提供正确的固定资产相关文档
给会计核算务中心
P
10Organize FA physical count 牵头固定资产盘点 P
11FA physical count 固定资产实物盘点 P
12Issue FA physical count repot 出具固定资产盘点报告 P