【正文】 ....................................................................................................................32 信貸 ....................................................................................................................................................33 資金調(diào)控監(jiān)督 ....................................................................................................................................34 第三章 財務(wù)結(jié)算中心會計業(yè)務(wù) ..............................................................................................................35 會計科目 ..........................................................................................................................................35 會計憑證及帳務(wù)組織與處理 ...........................................................................................................40 會計憑證 .....................................................................................................................................40 帳務(wù)組織與處理 .........................................................................................................................42 帳務(wù)核對 .....................................................................................................................................47 記帳規(guī)則 .....................................................................................................................................48 錯帳沖正 .....................................................................................................................................49 開業(yè)初期各企業(yè)轉(zhuǎn)款的核算 ...........................................................................................................50 企業(yè)收 款的核算 ................................................................................................................................51 企業(yè)付款的核算 ................................................................................................................................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》整理 培訓(xùn)管理資料大全 《商務(wù)智庫》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)費的核算 ............................................................................................................................66 匯兌損益的核算 ........................................................................................................................67 營業(yè)費用的核算 ........................................................................................................................67 損益結(jié)轉(zhuǎn)本年利潤的核算 ........................................................................................................68 本年利潤結(jié)轉(zhuǎn)利潤分配 ...........................................................................................................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 銀行對帳 ..........................................................................................................................................82 第四章 財務(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 財務(wù)結(jié)算中心會計報表的編制及分析 .....................................................................................89 會計報表的種類及編制要求 ...........................................................................................................89 會計報表的種類 ............................................................................