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(一)基本概念1、银行会计在银行工作率的地位和作用。2、人民银行和各专业银行会计的对象和任务。(二)基本核算方法3、人民银行和各专业银行会计科目的设置原则,现行会计邻度对会计科目怎样进行分类。4、人民银行和各专业银行会计凭证的种类和作用。会计凭证必须具备的基本要素。审查会计凭证应注意的事项。凭证挂失的处理手续。5、明细核算和综合核算的内容、特点和两者的关系,怎祥进行帐务处理和帐务核对。6、外汇业务为什么要实行权责发生制,它的作甩表现在哪里。7、各行现行会计制度规定各有几种会计报表,会计报表的作用和编制方法。
(A) of the basic concepts 1, bank accounting in the bank work rate status and role. 2, the People’s Bank and the professional bank accounting objects and tasks. (B) the basic accounting methods 3, the PBC and the professional bank accounting subjects set principles, the current accounting neighbors how to classify accounting subjects. 4, the types and functions of accounting vouchers of People’s Bank of China and various specialized banks. Accounting documents must have the basic elements. Review accounting documents should pay attention to the matter. Document loss report processing. 5, detailed accounting and comprehensive accounting of the content, characteristics and the relationship between the two, how Xiang account processing and accounting checks. 6, why the foreign exchange business to implement accrual system, its performance for rejection at where. 7, each line of the current accounting system provides for each of several accounting statements, the role of accounting statements and preparation methods.