《銀行會(huì)計(jì)》復(fù)習(xí)要點(diǎn)及練習(xí)題答案

1、1復(fù)習(xí)參考：復(fù)習(xí)參考：PPT知識(shí)點(diǎn)知識(shí)點(diǎn)例題，教材課后題（單選、多選）例題，教材課后題（單選、多選）目錄目錄第一章總論......................................................................................................................................1復(fù)習(xí)要點(diǎn)......................

2、..............................................................................................................1練習(xí)題..........................................................................................................

3、..............................2第二章銀行會(huì)計(jì)的基本核算方法..................................................................................................3復(fù)習(xí)要點(diǎn)........................................................................

4、............................................................3練習(xí)題........................................................................................................................................4第三章存款業(yè)務(wù)的核算.........

5、.........................................................................................................6復(fù)習(xí)要點(diǎn)..............................................................................................................

6、......................6練習(xí)題........................................................................................................................................7第四章貸款業(yè)務(wù)的核算...............................................

7、.................................................................11復(fù)習(xí)要點(diǎn)..................................................................................................................................11練習(xí)題..............

8、........................................................................................................................11第五章支付結(jié)算業(yè)務(wù)的核算......................................................................................

9、..................16復(fù)習(xí)要點(diǎn)..................................................................................................................................16練習(xí)題.............................................................

10、.........................................................................17第六章聯(lián)行往來業(yè)務(wù)的核算........................................................................................................25復(fù)習(xí)要點(diǎn).......................

11、...........................................................................................................25練習(xí)題............................................................................................................

12、..........................26第七章金融機(jī)構(gòu)往來核算............................................................................................................30復(fù)習(xí)要點(diǎn)...................................................................

13、...............................................................30練習(xí)題......................................................................................................................................31第八章代理與委托業(yè)務(wù)的核算...

14、.................................................................................................38復(fù)習(xí)要點(diǎn).....................................................................................................................

15、.............38第九章外匯業(yè)務(wù)的核算................................................................................................................39復(fù)習(xí)要點(diǎn).............................................................................

16、.....................................................39第一章第一章總論總論復(fù)習(xí)要點(diǎn)復(fù)習(xí)要點(diǎn)1、銀行會(huì)計(jì)的特點(diǎn)P67業(yè)務(wù)處理與會(huì)計(jì)核算的統(tǒng)一性；財(cái)務(wù)會(huì)計(jì)部門與業(yè)務(wù)會(huì)計(jì)部門的雙設(shè)性2、銀行會(huì)計(jì)機(jī)構(gòu)P11銀行內(nèi)部的等級劃分：總行——分行——支行——分理處——儲(chǔ)蓄所3、銀行會(huì)計(jì)勞動(dòng)組織方式P123D銀行會(huì)計(jì)的對象就是銀行的客戶E銀行會(huì)計(jì)的對象是銀行的資金和資金增減變化過程及結(jié)果6、銀行會(huì)計(jì)

17、勞動(dòng)組織方式有（ABC）。A.柜員制B.接柜員與操作員相結(jié)合C.專柜制D.柜員與會(huì)計(jì)相結(jié)合三、判斷題三、判斷題1、銀行會(huì)計(jì)與國民經(jīng)濟(jì)其他部門的行業(yè)會(huì)計(jì)相比較，完全一致。（X）2、銀行會(huì)計(jì)在采用一般會(huì)計(jì)核算方法的基礎(chǔ)上，又形成了自己一套特殊的方法。（V）3、銀行會(huì)計(jì)是一種經(jīng)濟(jì)管理活動(dòng)，處于銀行業(yè)務(wù)活動(dòng)的第一線，是銀行經(jīng)營管理的重要工具。（V）4、銀行會(huì)計(jì)機(jī)構(gòu)的設(shè)置，應(yīng)與業(yè)務(wù)工作需要、人員情況相適應(yīng)。（機(jī)構(gòu)設(shè)置應(yīng)與工作需要相適應(yīng)，但人員情況

18、應(yīng)符合機(jī)構(gòu)設(shè)置的要求，而不是根據(jù)人員情況設(shè)定機(jī)構(gòu)，因果順序說反了。）5、商業(yè)銀行的會(huì)計(jì)人員應(yīng)當(dāng)保守本行的商業(yè)秘密，除法律規(guī)定和本行領(lǐng)導(dǎo)人同意外，不能私自向外界提供或者泄露各項(xiàng)會(huì)計(jì)信息。（V）6、謹(jǐn)慎性是指企業(yè)對交易或者事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)保持應(yīng)有的謹(jǐn)慎，不應(yīng)低估資產(chǎn)或者收益、高估負(fù)債或者費(fèi)用。（X）【參考答案參考答案】一、單選題一、單選題1、D2、D3、A4、C5、B6、A二、多選題二、多選題1、ABCE2、ABCDE3、A

19、BC信貸員不是會(huì)計(jì)人員，出納不是會(huì)計(jì)4、BCD詳見書上11頁5、ABCE6、ABC三、判斷題三、判斷題1、2、√3、√4、機(jī)構(gòu)設(shè)置應(yīng)與工作需要相適應(yīng)，但人員情況應(yīng)符合機(jī)構(gòu)設(shè)置的要求，而不是根據(jù)人員情況設(shè)定機(jī)構(gòu)，因果順序說反了。5、√6、第二章第二章銀行會(huì)計(jì)的基本核算方法銀行會(huì)計(jì)的基本核算方法復(fù)習(xí)要點(diǎn)復(fù)習(xí)要點(diǎn)1、會(huì)計(jì)科目方面：表內(nèi)科目和表外科目P17；資產(chǎn)負(fù)債共同類科目P182、記賬方法方面：表外科目的記賬方法——單式記賬法P233、會(huì)計(jì)