第五章结算创新.ppt

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第五章结算创新.ppt

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第五章结算创新

第五章支付结算业务核算;学习目标;本章目录;第一节支付结算业务概述; 什么是支付结算;支付结算的意义;我国支付结算管理体制;支付结算的任务;支付结算的原则;支付结算纪律——单位和个人;支付结算纪律——银行;支付结算工具;办理支付结算的基本程序;案例;;一、票据概述;票据的种类：按票据法体例;票据的种类：按票据作用; 票据的种类：按出票人是否同时为付款人; 票据的作用;票据行为; 出票：指出票人签发票据并将其交付给收款人的票据行为。;背书：是指在票据背面或者粘单上记载有关事项并签章的票据行为。;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.; 承兑：汇票的付款人依据票据法的规定，在汇票上记载一定的事项，以表示其愿意支付汇票金额的一种票据行为。;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;保证：是保证人为担保票据债务的履行，以负担同一内容票据债务为目的的一种票据行为。;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.