5.3日修改浅谈银行会计储蓄存款业务正文.docVIP

浅谈银行会计储蓄存款业务 摘　要 关于对银行储蓄存款的定义，中国和西方国家不尽相同。在中国，储蓄存款指的是为居民个人积蓄货币资产以及获取利息而设置的一种存款业务，或者说是城乡居民把暂时不用或结余的货币收入存入银行或其他金融机构的一种存款活动。和中国不同，在西方，经济学对储蓄存款的定义是，储蓄存款指的是货币收入中没有被用于消费的部分。 储蓄存款是银行等信用机构的一项重要资金来源，发展储蓄存款业务，在一定程度上能对国民经济比例和结构的调整起到促进作用，能汇集经济建设资金，稳定市场物价，调节货币流通，引导消费，帮助群众安排生活。储蓄存款主要包含2种：活期存款和定期存款，而它们又分为个人活期或个人定期，单位活期，单位定期，而定期存款又包括整存整取、零存整取、存本取息、整存零取、定活两便等。本文主要结合自己的工作经历谈一谈农业银行个人活期储蓄存款核算的基本流程，并针对在工作当中出现的问题提出相应的对策。 关键词：农业银行；会计；储蓄存款业务 Abstract To bank savings deposits on the definition of China and western countries, the same. In China, savings refers to the monetary assets for residents personal savings and obtaining interest and setting a deposits, or rather the temporary urban and rural residents without or balance monetary income deposited into a bank or other financial institutions a deposit activities. And China, in the west, economics is different to the savings deposit is defined as savings refers to the monetary income is not for consumption in the parts. Saving deposits are bank credit agencies such as an important capital source, the development of savings deposit business in a certain extent, to the national economy scale and to promote the structural adjustment of economic construction fund collection, can adjust, stabilize the market price, currency, guiding consumption, help people live. Arrange Savings, mainly includes two kinds: demand deposits and time deposits, and they were divided into personal current or personal regularly checking, the unit, the unit, and deposit and regularly lump-sum withdrawal, including your oto fortune account 0 put whole take lump-sum, time-demand optional, etc. This paper mainly in conjunction with their work experience to talk about agricultural bank individual the savings deposit accounting for the basic processes, and the problems in the work to put forward the corresponding countermeasures. Keywords: Agricultural bank; Accounting; Savings deposit business 浅谈银行会计储蓄存款业务 在中国，储蓄存款指的是为居民个人积蓄货币资产以及获取利息而设置的一种存款业务，或者说是城乡居民把暂时不用或结余的货币收入存入银