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Jingdong book

银行会计

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Jingdong book

银行会计

Name: 银行会计
Brand: Jingdong book
SKU: 3110069721
Price: 24.99 USD
Availability: OutOfStock

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Content Description

1．表格阐述，业务清晰。
为了使所讲知识条理清楚，采用新式的表格归纳进行阐述。
2．主体明确，原理浅出。
本书以商业银行为会计主体。业务处理时，力求通俗易懂，尽可能通过恰当的例子来阐述银行会计的原理及账务处理。
3．核算易懂，实务演示。
本书无论是对银行会计对象的演绎，还是对银行会计对象的核算，都力图用会?语言、实务操作深入浅出地加以诠释，使银行会计对象这一抽象概念具体化，便于初学者理解。
4．内容完整，适用面广。
本书是按照最新的财会制度和国内各大商业银行实务操作的现行做法及国际商业银行惯例，以教学的语式加以著述，因此既可以作为大中专金融、会计、证券投资等专业的教材，也可作为广大银行会计工作者的学习资料。
全书共分九章，分别对银行会计的基础理论、实际业务进行了全面、系统的阐述，突出了基础知识和基本理论的讲解，实现了传统与创新的结合，强调理论的同时，注重实际业务的操作。

Catalogue

第一章总论
第一节我国银行的组成体系及业务概述
一、银行概述
二、我国银行的组成体系
第二节银行会计的概念、对象、特点及工作组织
一、银行会计概述
二、银行会计的对象
三、银行会计的特点
四、银行会计的工作组织

第二章基本核算方法
第一节会计科目
一、银行会计科目概述
二、会计科目分类
三、科目代号与账号
第二节银行记账方法
一、记账方法概述
二、借贷记账法
第三节银行会计凭证
一、银行会计凭证概述
二、银行会计凭证的种类
三、银行会计凭证的特点
四、银行会计凭证的基本要素
五、银行会计凭证的处理
第四节账务组织与账务处理
一、账务组织
二、账务处理
三、记账规则和错账更正
四、计算机记账、对账及错账的处理

第三章存款业务核算
第一节存款业务
一、存款业务概述
二、存款的概念及种类
三、存款业务的核算要求
第二节单位存款业务的核算
一、单位银行存款账户的种类与管理
二、单位存款业务核算会计科目的设置
三、单位活期存款业务的核算
四、单位定期存款业务核算
五、单位通知存款业务核算
六、单位协定存款业务核算
第三节个人储蓄存款业务的核算
一、储蓄存款业务概述
二、储蓄业务核算的基本要求
三、储蓄业务种类及各自的账务处理
四、储蓄存单（折、卡）及印鉴（密码）挂失手续
五、储蓄网点结账的处理
六、管理行的账务处理和事后监督

第四章贷款业务的核算
第一节贷款业务
一、贷款概述
二、贷款的种类
第二节贷款业务的核算
一、会计科目的设置
二、信用贷款的核算
三、担保贷款的核算
四、贷款利息的核算
五、贷款损失准备金及减值贷款的核算
六、票据贴现的核算

第五章支付结算业务的核算
第一节支付结算业务支付结算业务概述
第二节票据业务的核算
一、票据概述
……

第六章资金清算与金融机构往来业务核算
第七章外汇业务的核算
第八章损益及所有者权益的核算
第九章年度决算及会计报告
练习题及答案

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Jingdong book

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China

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