银行会计学刘东辉第06章节支付结算业务的核算.pptVIP

二、支付结算业务的意义和作用 （一）支付结算业务的意义 （二）支付结算业务的作用 1．可以减少现金流通，节约社会流通费用。 2．有利于各企业单位间债权、债务的清偿，保障经济活动当事人的合法权益，同时简化结算手续，缩短结算过程，从而有利于加速资金周转，促进商品流通和经济发展。 ????3．有利于发挥银行的监督职能，促进企业单位提高资金使用效益。 ??? 4．有利于集中社会闲散资金，稳定和扩大信贷资金来源。 （二）支付结算的纪律 1.单位、个人应遵守的结算纪律 2.银行应遵守的结算纪律 Silverlight is a cross-browser, cross-platform plug-in* * An auxiliary program that works with a software package to enhance its capability. For example, plug-ins used in Photoshop to add a filter for some special effect. Other examples of Plug-ins are Macromedia Flash, Digital Video Express(Divx) Player plug-in, Windows Media Player etc. Why it’s time for Silverlight Run on all popular browsers and OS Consistent experience irrespective of platform Supports AJAX methodology for rich Internet applications Includes compelling graphics, 2D vector animation Streams video/audio and scales video quality from mobile device to 720 HDTV video modes Small download 4 MB Programming Language XAML- core of Silverlight for Rich User interface All other - for programming logic Button b1 = new Button(); b1.Content = OK; b1.Background = new SolidColorBrush(Colors.LightBlue); b1.Width = 100; Button Width=100 OK Button.Background LightBlue /Button.Background /Button Load, Parse, Display XAML / C #/ JavaScript Compile and Run Comparison with Flash Silverlight Business Model Delivering media without going broke Video delivery trend 素材天下 Silverlight Business Model Why stream? Live Streaming Fast Streaming Logging Caching and Proxying Windows Media Services Silverlight 1.0 – XAML + JavaScript COMPLETE DOM LEVEL 1 integration Creating a Silverlight application 3.基本规定 ▲收款人未在解付行开立账户的→凭证上注明“留行待取” ▲汇款人与收款人均为个人→在大写金额栏前表明“现金”两字再写金额 ▲退汇： 汇款人对汇出银行尚未汇出的款项可以申请撤销 汇款人对汇出银行已汇出的款项可以申请撤销 汇入行收到汇款，无人认领超过2个月 4.核算 凭证 流程 退汇 ○凭证 信汇凭证 1 回单 2 借方凭证 3 贷方凭证 4 收账通知或代取款收据 1 回单 2 借方凭证 3 发电依据 电汇凭证 某单位 预留银 行印鉴 预留印鉴 法人章 汇款人 汇出行∕发报行 ①委托汇款 ②寄发贷方报单 收款入账③ ○流程（企业） 汇入行∕收报行 收款人 4 3 信汇凭证 2 1 1 信汇凭证 4 3 信汇凭证 4 信汇凭证 汇出行 借：活期存款—汇款人户 贷：联行往账 汇入行 借：联行来账 贷：活期存款—收款人户