《银行赏会计》.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