Document Control................................................................................................................................. ii
商业银行会计基础知识......................................................................................................................... 1
会计方法........................................................................................................................................... 1
会计科目分类................................................................................................................................... 1
记账方法 :复式借贷记账法.......................................................................................................... 1
会计凭证........................................................................................................................................... 1
设置帐簿........................................................................................................................................... 4
报表.................................................................................................................................................... 4
存款业务的核算...................................................................................................................................... 7
单位存款账户的核算...................................................................................................................... 7
个人储蓄存款的核算...................................................................................................................... 9
通存通兑清算方式........................................................................................................................ 11
贷款业务的核算.................................................................................................................................... 13
信用贷款......................................................................................................................................... 13
抵押贷款......................................................................................................................................... 13
票据贴现......................................................................................................................................... 14
对公贷款的利息核算................................................................................................................... 16
个人贷款业务的核算................................................................................................................... 17
贷款损失的准备核算................................................................................................................... 18
银行往来业务的核算........................................................................................................................... 21
联行往来基本概念 运行方式 分类.......................................................................................... 21
联行往来科目设置........................................................................................................................ 22
联行往来汇差管理........................................................................................................................ 22
联行对账......................................................................................................................................... 23
联行往来账务核算........................................................................................................................ 23
银行间往来概念和分类............................................................................................................... 24
同业往来核算 :同业拆借............................................................................................................ 25
央行往来科目设置........................................................................................................................ 26
央行往来核算 : 存款核算........................................................................................................ 26
央行往来核算 : 贷款核算.......................................................................................................... 26
央行往来核算 :同城票据交换................................................................................................... 28
银行结算业务核算................................................................................................................................ 29
同城结算......................................................................................................................................... 29
异地结算业务的核算................................................................................................................... 31
同城异地通用支付结算的核算.................................................................................................. 34
Open and Closed Issues for this Deliverable.............................................................................. 41
Open Issues................................................................................................................................... 41
Closed Issues................................................................................................................................ 41
附件1.凭证 /账簿 /报表.............................................................................................................. ４２
凭证.............................................................................................................................................. ４２
账簿.................................................................................................................................................... 2
报表.................................................................................................................................................... 1
[@more@]本章描述商业银行会计不同于工业企业会计的特点。
· 科目
· 凭证
· 报表
· 帐簿的设置
会计方法
核算, 分析检查 ,预测决策.
银行会计核算方法: 基本核算方法和各项业务核算手续
基本核算方法:设置科目, 审查和填制凭证, 财务组织和编制报表
会计科目分类
科目分类 | 详细科目 |
表内科目 | 资产 ,负债, 权益, 损益(收入,费用), 成本 |
表外科目 | 或有事项类, 登记备查类, 委托代理类 |
表外科目是用以记载不涉及银行资金实际增减变化的主要会计事项的科目。主要包括债券类、待收贷款利息类、单证类、有价单证等等
记账方法 :复式借贷记账法.
会计凭证
现金收入传票、现金付出传票、转账借方传票、转账贷方传票、特种转账借方传票、特种转账贷方传票、科目日结单、现金支票、转账支票
总字第 号 字第 号现金收入传票
(贷)_______ _
(借)_现金__ _ 年 月 日
户 名 或 帐 号 | 摘 要 | 金 额 | |||||||||||
千 | 百 | 十 | 万 | 千 | 百 | 十 | 元 | 角 |
| ||||
合 计 | |||||||||||||
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