【正文】 １ / 66銀行會計的核算目錄第一章 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(fù)債的概念 ..........................................................................１ 所有者權(quán)益的概念 ....................................................................１ 收入的概念 ..........................................................................１ 費(fèi)用的概念 ..........................................................................２ 利潤的概念 ..........................................................................２ 會計科目 ..................................................................................................................................................２ 資產(chǎn)類科目 ..........................................................................２ 負(fù)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(diǎn) ................................................................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(xì)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 ..............................................................１０２ / 66 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 .......................................................................................................................................１１ 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 ..........................................................................２２第四章 銀行貸款業(yè)務(wù)的核算 .......