【正文】 ..........................................................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 培訓(xùn)管理資料大全 《商務(wù)智庫(kù)》整理 培訓(xùn)管理資料大全 《商務(wù)智庫(kù)》整理 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(yíng)業(yè)費(fèi)用的核算 ........................................................................................................................67 損益結(jié)轉(zhuǎn)本年利潤(rùn)的核算 ........................................................................................................68 本年利潤(rùn)結(jié)轉(zhuǎn)利潤(rùn)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(zhǎng)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 ...........................................................................................................................97 財(cái)務(wù)會(huì)計(jì)報(bào)表的分析 .......................................................................................................................98 財(cái)務(wù)結(jié)算中心財(cái)務(wù)會(huì)計(jì)報(bào)表分析的意義 ...............................................................................98 會(huì)計(jì)報(bào)表的分析方法 .................................................................................................................98 財(cái)務(wù)結(jié)算中心比率指標(biāo) ...........................................................................................................98 第二篇 財(cái)務(wù)結(jié)算中心計(jì)算機(jī)系統(tǒng) .......................