【正文】 I / 64目 錄第一章 銀行會計的核算方法 ..................................................................................................................1 銀行會計的基本概念 .................................................................................................................................1 資產(chǎn)的概念 ...........................................................................1 負債的概念 ...........................................................................1 所有者權(quán)益的概念 .....................................................................1 收入的概念 ...........................................................................1 費用的概念 ...........................................................................2 利潤的概念 ...........................................................................2 會計科目 ...................................................................................................................................................2 資產(chǎn)類科目 ...........................................................................2 負債類科目 ...........................................................................2 所有者權(quán)益類科目 .....................................................................2 損益類科目 ...........................................................................2 表外科目 .............................................................................2 賬戶 ...........................................................................................................................................................3 銀行記賬方法 ............................................................................................................................................3 銀行記賬方法的種類 ...................................................................3 借貸記賬法的基本要點 .................................................................3 借貸記賬法舉例 .......................................................................3 會計憑證 ...................................................................................................................................................3 原始憑證 .............................................................................3 記賬憑證 .............................................................................4 銀行的賬務(wù)組織 .........................................................................................................................................4 明細核算 .............................................................................4 綜合核算 .............................................................................5 賬務(wù)核對 .............................................................................5 銀行賬務(wù)的處理程序 ...................................................................5第二章 銀行存款業(yè)務(wù)的核算 ..................................................................................................................7 存款業(yè)務(wù)概述 ............................................................................................................................................7 存款業(yè)務(wù)的意義和種類 .................................................................7 存款賬戶的開立及設(shè)置 .................................................................7 單位存款業(yè)務(wù)的核算 .................................................................................................................................7 單位活期存款業(yè)務(wù)的核算 ...............................................................7 單位定期存款業(yè)務(wù)的核算 ...............................................................8 個人儲蓄業(yè)務(wù)的核算 .................................................................................................................................8 活期存款的核算 .......................................................................8 定期儲蓄存款的核算 ...................................................................8 零存整取定期儲蓄存款的核算 ...........................................................9 定活兩便儲蓄存款的核算 ...............................................................9 教育儲蓄 .............................................................................9 大額可轉(zhuǎn)讓存單的核算 ................................................................10 存款利息的計算及核算 ............................................................................................................................10 定期結(jié)息 ............................................................................10 逐筆計息 ............................................................................11 儲蓄通存通兌 ..........................................................................................................................................11II / 64 通存通兌的概念 ......................................................................11 通存通兌的帳務(wù)設(shè)置以及清算說明 ......................................................12 通存通兌的清算方式 ..................................................................13第三章 銀行結(jié)算業(yè)務(wù)的核算 ................................................................................................................14 結(jié)算業(yè)務(wù)概述 ..........................................................................................................................................14 同城結(jié)算業(yè)務(wù)的核算 ...............................................................................................................................14 支票 ................................................................................14 銀行本票 ............................................................................15 異地結(jié)算業(yè)務(wù)的核算 ...............................................................................................................................16 匯兌 ................................................................................16 銀行匯票 ............................................................................17 同城異地通用支付結(jié)算的核算 .................................................................................................................19 信用卡 ..............................................................................19 商業(yè)匯票 ....................