【正文】 ...................................... 50 企業(yè)收 款的核算 ......................................................................................................................................... 51 企業(yè)付款的核算 ......................................................................................................................................... 54 銀行借款的核算 ......................................................................................................................................... 56 企業(yè)放款的核算 ....................................................................................................................................... 57 利息的核算 .................................................................................................................................................. 61 企業(yè)放款利息的核算 ....................................................................................................................... 61 銀行借款利息的核算 ....................................................................................................................... 62 企業(yè)集團(tuán)財(cái)務(wù)結(jié)算中心與計(jì)算機(jī)系統(tǒng) 第 3 頁 共 99頁 企業(yè)活期存款利息的核算 ............................................................................................................. 63 銀行活期存款利息的核算 ............................................................................................................. 64 企業(yè)定期存款利息的核算 .............................................................................................................. 64 銀行定期存款利息的核算 ............................................................................................................. 64 內(nèi)部帳務(wù)的核算 ....................................................................................................................................... 66 手續(xù)費(fèi)的核算 .................................................................................................................................... 66 匯兌損益的核算 ............................................................................................................................... 67 營業(yè)費(fèi)用的核算 ............................................................................................................................... 67 損益結(jié)轉(zhuǎn)本年利潤的核算 .............................................................................................................. 68 本年利潤結(jié)轉(zhuǎn)利潤分配 .................................................................................................................. 68 商業(yè)匯票的核算 ...................................................................................................................................... 69 外幣兌換的核算 ...................................................................................................................................... 72 代發(fā)工資的核算 ...................................................................................................................................... 73 投資核算 .................................................................................................................................................... 77 短期投資的核算 .............................................................................................................................. 77 長期投資的核算 .............................................................................................................................. 79 日清月結(jié) .................................................................................................................................................... 80 出納現(xiàn)金及銀行票據(jù)管理 ..................................................................................................................... 81 銀行對(duì)帳 .................................................................................................................................................... 82 第四章 財(cái)務(wù)結(jié)算中心信貸管理 .................................................................................................................... 84 銀行借款的管理 ......................................................................................................................................... 84 企業(yè)放款的管理 ......................................................................................................................................... 86 第五章 財(cái)務(wù)結(jié)算中心會(huì)計(jì)報(bào)表的編制及分析 .......................................................................................... 89 會(huì)計(jì)報(bào)表的種類及編制要求 .................................................................................................................. 89 會(huì)計(jì)報(bào)表的種類 ................................................................................................................................ 89 會(huì)計(jì)報(bào)表的編制要求 ...................................................................................................................... 90 資產(chǎn)負(fù)債表的編制 .................................................................................................................................... 91 資產(chǎn)負(fù)債表的性質(zhì)和作用 .............................................................................................................. 91 資產(chǎn)負(fù)債表的項(xiàng)目分類與排列 ...................................................................................................... 91 資產(chǎn)負(fù)債表編制說明 ....................................................................................................................... 91 損益表的編制 ............................................................................................................................................. 94 損益表的性質(zhì)和作用 ....................................................................................................................... 94 損益表的項(xiàng)目和格式 ...................................................................................................................... 95 損益表的編制 ..................................................................................................................................... 95 管理費(fèi)用表的編制 ............................................................