【正文】 .............22第四章 銀行貸款業(yè)務(wù)的核算 ................................................................................................................24 貸款業(yè)務(wù)概述 ..........................................................................................................................................24 發(fā)放貸款的核算 .......................................................................................................................................24 貸款到期的核算 .......................................................................................................................................25 貸款利息的核算 .......................................................................................................................................25第五章 聯(lián)行往來業(yè)務(wù)的基本規(guī)定 ........................................................................................................27 聯(lián)行往來的基本概念和運(yùn)行方式 .............................................................................................................27 基本概念 ............................................................................27 聯(lián)行往來的分類 ......................................................................27 會(huì)計(jì)科目和賬務(wù)設(shè)置 ...............................................................................................................................27 匯差管理 .................................................................................................................................................28 匯差及形成 ..........................................................................28 匯差清算 ............................................................................28 對(duì)賬 .........................................................................................................................................................29 年度劃分及賬務(wù)核對(duì) ...............................................................................................................................29 聯(lián)行往來賬務(wù)的核算 ...............................................................................................................................29第六章 銀行現(xiàn)金出納業(yè)務(wù)的核算 ........................................................................................................31 業(yè)務(wù)概述 .................................................................................................................................................31 現(xiàn)金收付業(yè)務(wù)的核算 ...............................................................................................................................31 款項(xiàng)移送的核算 .......................................................................................................................................31 向中央銀行提取和交存現(xiàn)金的核算 ..........................................................................................................32第七章 銀行往來的核算 ........................................................................................................................33 同業(yè)往來概述 ..........................................................................................................................................33 商業(yè)銀行與中央銀行的往來 ............................................................33 商業(yè)銀行之間的往來 ..................................................................33 商業(yè)銀行與中央銀行往來的核算 .............................................................................................................33 設(shè)置會(huì)計(jì)科目 ........................................................................33 向中央銀行領(lǐng)交現(xiàn)金的核算 ............................................................34 向中央銀行借款的核算 ................................................................34 同城票據(jù)交換的核算 ..................................................................35 同業(yè)往來的核算 .......................................................................................................................................36III / 64第八章 損益的核算 ................................................................................................................................37 收入的核算 ..............................................................................................................................................37 利息收入的核算 ......................................................................37 銀行往來收入的核算 ..................................................................37 手續(xù)費(fèi)收入的核算 ....................................................................37 其他營(yíng)業(yè)收入的核算 ..................................................................38 營(yíng)業(yè)外收入的核算 ....................................................................38 利息支出的核算 .......................................................................................................................................38 利息支出的核算 ......................................................................38 銀行往來支出 ........................................................................39 手續(xù)費(fèi)支出 ..........................................................................39 營(yíng)業(yè)費(fèi)用 ............................................................................39 營(yíng)業(yè)稅金及附加 ......................................................................39 其它營(yíng)業(yè)支出 ........................................................................39 利潤(rùn)及利潤(rùn)分配的核算 ............................................................................................................................39 銀行利潤(rùn) ............................................................................39 本年利潤(rùn)的結(jié)轉(zhuǎn) ......................................................................40第九章 會(huì)計(jì)報(bào)表 ....................................................................................................................................41 會(huì)計(jì)報(bào)表概述 ..........................................................................................................................................41 資產(chǎn)負(fù)債表 ..............................................................................................................................................41 業(yè)務(wù)狀況表 .....................................