《银行会计》解剖.ppt

第一章：概述 商业银行建制the organization system of CB 商业银行会计部门设置 the accounting department setup 会计人员及劳动组合the account personal and working combination 商业银行会计对象：the account object 商业银行会计对象： 银行会计特点：the characteristic of banking accounting 习题exercise 第二章：基本核算方法the basic business account way 模拟业务1 imitate business 1 会计科目the accounting title 记账方法bookkeeping system 会计凭证account document 账务体系the account system 账务处理the accounting management 账务组织the accounting organization 账务组织 模拟账务组织imitate business 模拟账务组织 习题exercise 第三章：存款业务的核算deposit business accounting 一、单位存款的核算 （一）、活期存款帐户的种类the kinds of current account （二）、活期存款帐户的开户手续open an current account procedure （三）、活期存款的账务处理the current accounting management （四）、活期存款利息的计算和结转the current account interest calculation and carry over （五）、活期存款帐户的对帐current account checking （六）、定期存款的核算the term deposit business account (七) 、思考题exercise 活期存款帐户的种类the kinds of current account 活期存款帐户的开户手续open an current account  活期存款的账务处理the current accounting 活期存款利息的计算和结转the current account interest calculation and carry over 活期存款帐户的对帐 定期存款的核算the term deposit business account 定期存款的利息转帐interest carry over 定期存款的利息计算interest calculation 定期存款的核算the term deposit business account 二、储蓄存款的核算the individual deposit business accounting （二）活期储蓄存款的利息计算interest calculation （三）定期储蓄存款的利息计算interest calculation 第四章 贷款业务的核算the loan business 贷款的发放provide the loan 贷款利息的计算the loan interest calculation 贷款的收回take back the loan 贷款的展期和逾期defer and overdue 呆帐准备金的核算bad reserve business accounting 坏账准备的核算the doubtful reserve business accounting 抵押贷款的核算the mortgage loan business accounting 按揭的核算the mortgage house loan business accounting 贷款的发放provide the loan 贷款利息的计算the loan interest calculation 贷款利息的计算th