會計系統 revaluation 甚麼做

Monthly revaluation in the accounting system usually involves marking to market of derivatives, and investments in the trading accounts.
Since the market value of these items are subject to the individual instruments, revaluation can not be performed at the general ledger level, and must be done at the "business system" level, usually the trading systems, investment inventory system, or specific derivative valuation system etc.
The process will involve feeding these systems with the month-end market value of the individual instruments. The calculation will be to reverse the previous month's market value, and rebooking the current month-end market value, such that the net change of the market value for the current month will be booked.
Eg. bonds of coA in the trading account had a market value of $3000 last month-end, and has a market value of $3200 this month end. The calculation is to:
Dr trading P&L on bonds 3000
Cr bonds in trading 3000
Dr bonds in trading 3200
Cr trading P&L on bonds 3200


2009-06-14 01:55:27 補充：
The net entry calculated will be Dr bonds in trading 200, and Cr trading
P&L 200. The system will summarize the calculation for all the bond
holdings and post a single revaluation entry to the general ledger.

2009-06-14 01:56:06 補充：
Similarly, it will generate summary accounting entries for each type of
instrument and post them to the general ledger.

2009-06-14 01:58:18 補充：
For derivatives, such as foreign currency forward contracts and
options, stock options, credit options etc. the process is similar,
although the accounting entries will be different.

2009-06-14 01:59:27 補充：
Derivatives are off balance sheet items, so there is no "asset or
liability" account for the revaluation value to add to, so a "unrealized
gain/loss receivable/payable account is used, to offset the revaluation
gain/loss account.

2009-06-14 02:01:01 補充：
Some derivatives are embedded into assets and liabilities, such as equity
linked notes, or credit linked notes.

2009-06-14 02:01:36 補充：
In these cases the accounting systems
are set up to bifurcate them, so that the "note" protion will be subject to
normal accrual and amortization, and the "credit" or "equity" portion will
be subject to mark-to-market.

2009-06-14 02:02:51 補充：
The mark-to-martket process will then be similar to those of the
independent derivatives, and resulting entries are also uploaded to
the general ledger.

2009-06-14 02:03:41 補充：
As the question is not very specific, if the above has not answered
your question, please provide some more details and I will address
them accordingly.

每逢月結，會計人員會幫唔同既 accounts 做結算，檢查 d accounts 會唔會出錯。而每一個月銀行都會寄張 bank statment 畀會計人員核對公司的帳目，以防公司有人「穿櫃桶底」。

2009-06-10 15:49:00 補充：
Revaluation account 的出現有 3 個原因：
1 ) Admission of partners
2 ) Withdrawl of partners
3 ) Change in ratio of profit or loss share

而 revaluation account 係重新估算該公司所有的 assets。