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

1、1目錄目錄第一章總論......................................................................................................................................1復(fù)習(xí)要點(diǎn).......................................................................

2、.............................................................1練習(xí)題........................................................................................................................................2第二章銀行會(huì)計(jì)的基本核算方法....

3、..............................................................................................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練習(xí)題.......................

6、.................................................................................................................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........................................................................................................16復(fù)習(xí)要點(diǎn).........................

9、.........................................................................................................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......................................................................................................................................26第七章金融機(jī)構(gòu)往來核算..........

12、..................................................................................................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)..................................................................................................................................38第九章外匯業(yè)務(wù)的核算........................

15、........................................................................................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)P672、銀行會(huì)計(jì)勞動(dòng)組織方式P123、銀行內(nèi)部的等級(jí)劃分：總行——分行——支行——分理處——儲(chǔ)蓄所4、銀行的類別：中國人民銀行；政策性銀行；商業(yè)銀行5、商業(yè)銀行的類別：國有獨(dú)資銀行；股份制商業(yè)銀行；城市合作銀行6、商業(yè)銀行的職能：信用中介；支付中介；信用創(chuàng)造；金融服務(wù)3A商業(yè)銀行會(huì)計(jì)制度對(duì)于保證會(huì)計(jì)工作有組織、有秩序地進(jìn)行具有重要意義B商業(yè)銀行會(huì)計(jì)制度是由銀行業(yè)務(wù)活動(dòng)所

17、決定的C各商業(yè)銀行可根據(jù)需要制訂本系統(tǒng)的會(huì)計(jì)制度，報(bào)經(jīng)人民銀行總行批準(zhǔn)后，在本系統(tǒng)內(nèi)部使用。D商業(yè)銀行會(huì)計(jì)制度設(shè)計(jì)要明確會(huì)計(jì)工作的任務(wù)五、多選題五、多選題1、銀行會(huì)計(jì)的任務(wù)是：（）A實(shí)現(xiàn)業(yè)務(wù)財(cái)務(wù)活動(dòng)B正確組織會(huì)計(jì)核算C加強(qiáng)服務(wù)與監(jiān)督D嚴(yán)格財(cái)務(wù)管理E開展會(huì)計(jì)檢查、輔導(dǎo)與分析2、銀行會(huì)計(jì)的特點(diǎn)有：（）A會(huì)計(jì)核算方法的特殊性B會(huì)計(jì)核算方法的多樣性C業(yè)務(wù)活動(dòng)與會(huì)計(jì)核算的統(tǒng)一性D反映資金活動(dòng)情況的綜合性E反映資金活動(dòng)情況的全面性3、銀行的會(huì)計(jì)人員

18、包括：（）A記賬員B復(fù)核員C稽核員D信貸員E出納主管人員4、不直接對(duì)外辦理業(yè)務(wù)的會(huì)計(jì)機(jī)構(gòu)有：（）A會(huì)計(jì)股B會(huì)計(jì)科C會(huì)計(jì)處D會(huì)計(jì)司E綜合小組5、關(guān)于銀行會(huì)計(jì)對(duì)象正確的敘述有：（）A銀行會(huì)計(jì)的對(duì)象是指會(huì)計(jì)所要反映和監(jiān)督的內(nèi)容B銀行會(huì)計(jì)的對(duì)象是由銀行業(yè)務(wù)活動(dòng)所決定的C銀行會(huì)計(jì)的對(duì)象是反映和監(jiān)督銀行的業(yè)務(wù)活動(dòng)和財(cái)務(wù)狀況D銀行會(huì)計(jì)的對(duì)象就是銀行的客戶E銀行會(huì)計(jì)的對(duì)象是銀行的資金和資金增減變化過程及結(jié)果【參考答案】【參考答案】三、判斷題三、判斷題1

19、、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、√四、單選題四、單選題1、D2、D3、A4、C5、B五、多選題五、多選題1、BCDE“實(shí)現(xiàn)”業(yè)務(wù)、財(cái)務(wù)活動(dòng)不是會(huì)計(jì)可以完成的，會(huì)計(jì)主要是記錄和反映相關(guān)的活動(dòng)2、ACD銀行會(huì)計(jì)的核算方法并不多樣；無法全面反映資金活動(dòng)情況3、ABC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、ABCE客戶不是會(huì)計(jì)對(duì)象第