银行会计学习笔记
Document Control................................................................................................................................. ii
商业银行会计基础知识......................................................................................................................... 1
会计方法........................................................................................................................................... 1
会计科目分类................................................................................................................................... 1
记账方法 :复式借贷记账法.......................................................................................................... 1
会计凭证........................................................................................................................................... 1
设置帐簿........................................................................................................................................... 4
报表.................................................................................................................................................... 4
存款业务的核算...................................................................................................................................... 7
单位存款账户的核算...................................................................................................................... 7
个人储蓄存款的核算...................................................................................................................... 9
通存通兑清算方式........................................................................................................................ 11
贷款业务的核算.................................................................................................................................... 13
信用贷款......................................................................................................................................... 13
抵押贷款......................................................................................................................................... 13
票据贴现......................................................................................................................................... 14
对公贷款的利息核算................................................................................................................... 16
个人贷款业务的核算................................................................................................................... 17
贷款损失的准备核算................................................................................................................... 18
银行往来业务的核算........................................................................................................................... 21
联行往来基本概念 运行方式 分类.......................................................................................... 21
联行往来科目设置........................................................................................................................ 22
联行往来汇差管理........................................................................................................................ 22
联行对账......................................................................................................................................... 23
联行往来账务核算........................................................................................................................ 23
银行间往来概念和分类............................................................................................................... 24
同业往来核算 :同业拆借............................................................................................................ 25
央行往来科目设置........................................................................................................................ 26
央行往来核算 : 存款核算........................................................................................................ 26
央行往来核算 : 贷款核算.......................................................................................................... 26
央行往来核算 :同城票据交换................................................................................................... 28
银行结算业务核算................................................................................................................................ 29
同城结算......................................................................................................................................... 29
异地结算业务的核算................................................................................................................... 31
同城异地通用支付结算的核算.................................................................................................. 34
Open and Closed Issues for this Deliverable.............................................................................. 41
Open Issues................................................................................................................................... 41
Closed Issues................................................................................................................................ 41
附件1.凭证 /账簿 /报表.............................................................................................................. 42
凭证.............................................................................................................................................. 42
账簿.................................................................................................................................................... 2
报表.................................................................................................................................................... 1
查看全文银行的账务组织
账务组织是银行各种帐簿的设置、记帐程序和帐务核对方法有机构成的组织体系,是银行会计核算的基本组织形式。
银行的账务组织包括明细核算和综合核算两个系统。明细核算由分户帐、登记簿、现金收付日记帐和余额表组成;//综合核算由科目日结单、总帐和日记表组成。
银行会计凭证粗略整理
银行会计凭证粗略整理
今天和USER 调研的时候谈到记账凭证,砍到现金收付传票的时候感觉和会计里的凭证都对不上号,有点晕.
简单的分类原始凭证和记账凭证,记账凭证按用途又分为专用记账凭证(收付转凭证) 和通用记账凭证.但是银行的凭证又是比较特殊.
CVS配置几个出错的地方
遇见ORA-00399
ORA-00399: corrupt change description in redo log
ORA-00353: log corruption near block 134877 change 1099109 time 06/03/2005
20:57:56
ORA-00312: online log 1 thread 1:'/Oracle/920/oradata/arkdb/redo01.log'
李米的猜想-贩毒者的爱情
ORA-00399: corrupt change description in redo log
遇见
ORA-00399: corrupt change description in redo log
ORA-00353: log corruption near block 134877 change 1099109 time 06/03/2005
20:57:56
ORA-00312: online log 1 thread 1: '/Oracle/920/oradata/arkdb/redo01.log'
redhat linux 4 ROOT用户TELNET 登录出现 login incorrect.
测试以下的方法还是不行, 搜到CHINUNIX社区的一个帖子,可能和服务器双网卡有关系.但是后来那个帖子被所谓斑竹给封了!后来还没有找到ROOT用户登录的解决方法,就用其它用户先登录,然后SU - ROOT 切换才可以.
查看全文基础会计学习笔记22-会计账簿
账户的设置,记账方法,错账方法,对账,结账
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