【正文】 ..9 定活兩便儲(chǔ)蓄存款的核算 ...............................................................9 教育儲(chǔ)蓄 .............................................................................9 大額可轉(zhuǎn)讓存單的核算 ................................................................10 存款利息的計(jì)算及核算 ............................................................................................................................10 定期結(jié)息 ............................................................................10 逐筆計(jì)息 ............................................................................11 儲(chǔ)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 ............................................................................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 對賬 .........................................................................................................................................................29 年度劃分及賬務(wù)核對 ...............................................................................................................................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