《 商业银行会计 》 多媒体课件
DESCRIPTION
《 商业银行会计 》 多媒体课件. 制作人:万静芳 广东金融学院会计系. 目录. 第一章 总论 第二章 基本核算方法 第三章 外 汇 买 卖 第 四 章 银行存款业务核算 第 五 章 贷款业务核算 第六章 外汇存贷款业务核算 第七章 人民币联行业务核算 第八章 人民币结算业务核算 第九章 港澳及国外联行往来与代理行往来 第十章 国际贸易结算业务核算 第十一章 非贸易外汇业务核算 第十二章 金融机构往来的核算 第十三章 损益的核算 第十四章 年度决算. 第一章 总论. 第一节 商业银行会计概述. - PowerPoint PPT PresentationTRANSCRIPT
-
---- ( ---- ---- ----
-
1 2 3
-
1
-
2 1 1112)13114()5116
-
3 2 3 11 4 5 6
-
3 1 111 2 11
-
4 1 2 3 4.
-
5
-
1
-
2
-
3
-
1 2 3 1 2 3 4 5 6 1 2 3 4
-
1212
-
A BCD
-
1 3
-
6
-
1 2 3 4 5 ( 6 )
-
12 1 2
-
1 11234569 2111521 21101020102015202520299
-
5410
-
1 2
-
T
-
= =
-
. 1.4,500.
-
4,500 --- 4,500
-
2..70,000,20100581
-
-- 70,000 -- 70,000
-
3.20100581#36911,2010045380,000.
-
-- 80,000 -- 80,000
-
4.#08901,50,000.
-
-- 50,000 --- 50,000
-
.
-
123.
-
..
-
()1 2 3
-
()1 2 3 1 2 3
-
11
-
2 4 30-36
-
2 35
-
1.,.10424
-
2. 10, 1P121-2 2P121-3 3P121-4 4P131-5 5P131-6 6P141-7 7P141-8 8P151-9 9P411-19 10P421-20
-
) 1.,,, 2.;,
-
.; 1.,; 2.; 3.; 4.. 5.; 6.; 7.. 8..
-
..
-
1.,,
-
,,,,,; ,
-
2
-
1 2,,
-
3,,,,,,,
-
40,00, 2506.3 8006.59
-
00 325068 262000.19
-
00 61904.04 5
-
1. 2., 3. 4. 5. 6., 7. 8.
-
1234
-
12345678
-
, ,. 1.;
-
2.
1 2 3, 4,,
-
5,,,. 6,,,, 7,,,
-
112
-
1
-
2
-
3
-
1
-
2
-
1 2 3 /
-
1 12-9 2 2-9
-
2 12-10 2 2-10
-
3
12-11 2 2-11
-
4
12-12 2 2-12
-
2-13 2-13
-
1 2-14 2-14
-
2
-
1 2 3
-
1 2
-
32-15 2-15
-
4
-
5
-
1 22-16 2-16 3
-
4
-
1 22-17
-
3
-
4
-
1 2 3
-
1 2 3
-
12 3 4
-
123456789
-
1 2 3() 4 5 6 7 8
-
1
-
2
-
31/20
-
4
-
5
-
1 2 1 2
-
1 2 1XXXXXX
-
2 X XX
-
1 2 XXX
-
1 2
-
()
-
()
-
()200391, 1994109
-
A .
-
1 : ()
-
2
-
3 123 4567891011121314 15
-
4 1 2 3
-
5 1 2 3 4 5
-
-1 () ;
-
-2 1 2
-
-3 :
-
-4
-
-5 ,
-
-6
-
- 7 1 2 3 13
-
- 8 1 2 3
-
13 2
-
3 4
-
52 6 7 8
-
1 2 3 4
-
3
-
151 234 5678910 2
-
12 23
-
2
-
()1.(1)a.b.c. (..)
-
a.b. c.() d.2.
-
()1.(1)(2)(3)4
-
2./#2#2#3#2XX XX
-
3.#2XX/ XX
-
()1.(1)20:12213203.216.20;6.219.20;9.2112.202.a.b.3.A.(1)=XX%()B.(2)=X(=x
-
A. 201 01 1.8
6400
71
486000.
12
1
4000
2400
7
16800
8
10000
12400
7
86800
15
3000
9400
6
56400
21
38.76
9438.76
91
646000
12
1
4000.00
2400..50
(1)(2)
-
B20
-
12
-
200,0003.9751.2 200,000X12X3.9759540 200,000X26X1.2/30208 9540+208=9748
-
A.B.C.D.E..F.
-
() (1)(2) (3)(4)(5)(6)()(1)(2) (3) (4)(5)(6)
-
()(1)(2)(4)(5)(6)(7)(8)()()1.
-
2005527,,.
-
.200611010 0001201 000315 0003152 000 3184 0003253 000320072%
-
716 000072%360 14.32 14.32 20% 2.86 14.32 2.86 11.46
-
1.2.(1)(2)(3)(4)3.
-
1.2.3.4.5.199911120%
-
11999111 2
-
320% 420% 5
-
()() 3.4.
-
5.(1) (2)
-
50 31235
-
198463000013.1%,99528.1.71%,=30,000X1X3.1%=930=30,000X52X1.71%/360=74.1=930+74.1=1004.1
-
2.1999.3.515%2000.5.31.71%
-
1999.3.5---------1999.11.1-------2000.3.5--------2000.5.310000X5%/360X236+10000X5%/360X124X80%+10000X1.71%/360X58X80%
-
3200178222.43%20024810.99%
-
=100002700.99%360=74.25 =74.2520%=14.85 =59.4() 10000 74.25 10059.4 14.85 10000.00 10000.00
-
5135
-
=X =1XX = +1 2
-
2003351005.7,3=3600X36+1)/2X5.7=379.62
-
:,=X
-
20031113017.5
-
10273 1 2004111
2003 11 1 1 30 30 60 1 16 2 30 60 60 () () 2 28 3 30 90 90 3 9 4 30 120 240 5 3 5 30 150 150 6 1 6 30 180 180 7 10 7 30 210 210 8 31 8 30 240 240 9 8 9 30 270 270 10 12 10 30 300 300
-
=60+60+90+240+150+180+210+240+270+300=1800 =1800X7.5=13.50
-
()5000135
-
=/ 2000810100007.5,. 10000X12X7.5 = =225 4
-
(),1000135136
-
=X X X =+/2 =/
-
20045101000017.5,4 =10000/4=2500 =10000+2500/2=6250 =6250X4X3X7.5=562.5.
-
50
-
:199928,8000,200038,12.25%.1999.2.8-----1999.11.18000X2.25%/360X60%X263=78.901999.11.1-----2000.3.88000X2.25%/360X60%X127X80%=30.48
-
:200013,500,2000380.99%,500X65X0.99%/360X80%=0.71
-
12005610100 000198%066%2006620072%2 2004111 000198%200511
-
()1.
2.
3.7
-
1.2.63.
-
1.2.3.
-
1 23 45
-
() 1 ; ; 2 ; ;
-
(1)(2)(3)(4)(5)(6)(7)(xx) (xx)
-
2() ()
-
1.2.3.4.
-
1. 2. 3. () () ()
-
1.2.1.2. ()
-
2() () ()
-
123 1 2 3 4
-
2001[2001]416200211
-
1 2020
-
2
-
(1)2020(2)()(3)(1)(2)1 20()365366
-
=2 ()36030 =
-
(1)(2)()
-
41522044 620 20000050430=l 333.33() 62192 200000 73430=1 946.67() 620l 333.33 l 333.33+200000 + l 333.3373430= 3292.97 ()
-
4262820361011 : 200000 85630+(200000+200000 85630)7630= 3684.76() 200000 +3684.76134o=1059.16()628 920 928 1011
90
-
11 /2 (xx)
-
3 2901 /
-
2 390
-
3902149022
-
190 //
-
21
-
2
-
/
-
10.30.71.20.50.1(1.30.21.1
-
1
-
21100=827.26002
-
3 =
-
1
-
2
-
3
-
1
-
21 A B C 2
-
1000103%
-
HKD1000 HKD1000 1030 1030
-
3 HKD.FF. --------USDUSD----- SF.DM
-
1
-
2
XX ---- XX
-
2010012USD100000837%
-
USD100000 837% USD100000 837000 2010012 837000
-
3
-
4 XX XX
-
201032HKD2000110%
-
--201032 2200 --110% 2200 HKD2000 HKD2000
-
1
-
2
3 =+/-
-
USD500000 200USD
-
A XX A -- --- B B XX B
-
1 8250012HKDUSD10000108%830%
-
HKD76851.8583000/1.08 ---108% HKD76851.85: 83000 ---830% 83000 USD10000 USD10000
-
2 HKD1000105%110%
-
HKD1000 ---105% HKD1000 1050 ---110% 1050 HKD954.55(1050/1.1) : HKD954.55
-
/
-
1
-
2
-
1 2 350200
-
1 2
-
98102050041304500833.5% ()5000000*833.5-41304500()=370500()
-
(): : 370500 370500
-
1 -- - ---
-
2 USDGBPHKDJPYEUR3
-
1
-
2
--- --- XX
-
XX
-
3500005
-- -- ---
-
--XX
-
4
1 2
-
1
-
210000
-
3
-
1
23000.25-0.5%
-
XX XX
-
1
-
2
-
3
---
-
4 ---
---
-
1 100020
-
2 ---
-
--- 701 31220
-
1 USDGBPJPYEURHKD
2LIBOR
-
3 4 5
-
1
-
2
---XX --XX XX
-
120 2
-
91.6.5109%6179.25%789.5%939.75%,1059.5%, : 6.5-9.49% 9.5-12.49.75% 6.5-9.49%
-
6.5-6.20 =100000*16*9%/360=400(USD) :713 USD400 : USD400
-
6.20-9.4 =(100000+400)*76*9%/360 =1907.60(USD) 9.5-9.209.75% =100400*16*9.75%/360 =435.06(USD) :713 USD2342.66 : USD2342.66
-
9.20-12.4 =102742*75*9.75%/360 =2086.96
-
(),---:
-
: USD104829.62% : USD102742.66 USD2086.96,,
-
---XX ---XX
-
12
-
1234
-
A Z B D C 100100AB
AB100
-
A Z B D CAB100
100BABA---------------------B A100
100
-
-----
-
1
-
2--- ----- -------
-
345
-
1. 1
-
2 .
-
3
-
1
-
/
/
-
2
-
--- -----
-
1# 2# 3# 4#
-
1#2# 3#4# 1#
-
1#2# 3# 4#
-
1 2 1
-
2
-
1100 000 100 000 100 000 100 000 100 000
-
223200 000 200 000 200 000
-
200 000 200 000
-
1
-
2010038 3547 20100288000 3215 ----2010038 ---
-
2
1 2 3 4
-
3 112# 23# 34#--- -----
-
4
13#3#4# 2 3 = +/-
-
1 1 2 3 4
-
2 1 -- ---XX 2 -- 3
-
3 12# 21#-----
-
3 a2# b c=+/-
-
1 2 3 4
-
1 2 3
-
1- 21231 3- 13X
-
2 3--- --- 100 ---- 100
-
---- 100 --- 100 --- ------
-
1
-
2 100 250 60 =250+60100=210
-
1. 242. 3. 4.
-
()()
-
(1)(2)()(3)(4)(5)
-
1 2
-
1 2 1 2
-
1 ---- ----
-
2 ---- ----
-
12()()
-
/ /
-
1 2 3
-
1 XX
-
3
-
1 XX
-
2
-
()
----
-
1 2 3
-
1XX 2 3 4A
-
XXB1 2
-
5 XX
-
1.
-
2 3 4.
-
() --- XX
-
ACB
-
A XX ---C
-
B ----C XX----XX
-
AC CBA ---A ----B
-
2
-
--- ----
-
3
-
---- XX
-
(4)
-
()
1 1 2 3 4 5
-
2
-
1 2
-
3 - - 4
-
132
-
2=+/- 3
-
1520DM1000162DM50001800016DM 1 8000 25000 4000
-
1
-
2
-
1 12
-
3
-
2 12
-
3
-
1
-
2 1 2 3 4 5 6 7 8 9
-
31234
-
1.
-
2 1
-
2
-
12
-
34
-
1
-
2
-
1 2
-
12 3
-
3
-
4
-
5
-
6 3
-
. 1 (2)33 (3)
-
(4)
-
(1) (2)1213 (3)
-
1 1 2 3 4 5
-
2
3 12
-
1
-
2 3 1 2--- 3 4 17
-
1 2 3
-
121151020
3
-
4
-
510 65 1 000 21081541011
-
7 8 9
-
/12 34
-
/123
-
A 1 1 2 /2004235
-
120000
-
2. (1)
a. b. /
-
/
-
220000
20000 20000
20000 20000
-
32 20000 20000 20000 20000
-
(2) a. /
-
b. /
-
420000/ / 20000 20000 20000 20000
-
/ //
-
20021221092235
-
.5%1000
-
B1212
-
1 2 3
-
4 200423556
-
/
-
1
-
223 --** 3
-
10000 10000 10000
-
1 2 / --**
-
10000 10000 10000
-
1 2 /
-
10000 10000
-
--**
-
1 2 /
-
1 2
-
1
-
2
-
3
-
/
-
1 2 3 4 5 6
-
1
-
2 --**
-
34
-
100000 100000 100000
-
1
-
2 -- --** --
-
10000090000
90000 90000
-
100000100000
100000 100000
-
1
-
2140 1
-
31413 --**/
-
100000 90000 10000
-
12314 14
-
21 --
-
1 /2 --**/
-
1 2 3
-
1 2 3
-
6
-
1 2 3 4
-
5--**
-
1 21345
-
1 2 --** 3 ---**
-
1
-
2 -- 45
-
3
-
142 2 -- --**
-
1--** 23
-
1-- --**2
-
1 1 2 3
-
2 1 2 3 4
-
( 1 1
-
2 = =-
-
2003320505202207.5
-
= 500000 617.5/30 = 7625.00 =500000-7625.00 =492375.0012345 3123
-
500000 - 7625 --** 492375
-
2 1 24
-
3
-
1 -- 2 --**
-
3)----**
-
1 2 3
-
4 56
-
1 2 1 2 3 4
-
114124 212 --** 3334
-
134 2 --** 3 4
-
1 ()
-
2
-
1: 2 1 2 3 4
-
1: 2 1 2 3 4 l1000
-
1 2 3 4
-
1 A12 B345 2 A345 B345
-
C53 --** -- D4E F3
-
3A422 -- --**B4 C2
-
1 2 3 100001000
-
4 5
-
P201-203
-
112
-
34/2
-
A BC
-
1
-
2
-
588
-
51
-
2 586
-
1 2 3
-
4 5 6
-
1 21034
-
1
-
2
-
1
-
2
-
1234
-
12
-
1
-
2
3
-
1 2 3
-
RMB RMBRMB
-
1 2
-
212
1
3
-
NO. 19..Please Credit our accountWe have debited your account
PARTCULARS AVLUE AMOUNT
ENCLOSURES
TO
-
19..
-
NO. 19..Please Debited our accountWe have Credit your account
PARTCULARS VALUE AMOUNT
ENCLOSURES
TO
-
19..
-
NO. 19..Please Debited our accountWe have Credit your account
PARTCULARS AVLUE AMOUNT
ENCLOSURES
TO
-
NO. 19..Please Credit our accountWe have debited your account
PARTCULARS AVLUE AMOUNT
ENCLOSURES
TO
-
1 ** **
-
2
-------** **
-
SWIFTMT900 MT910MT100
-
1
GBP6900.00
-
** GBP6900 GBP6900
-
2
-
GBP6900 GBP6900 ** GBP6900 GBP6900
-
11#2#1 2 3
-
21 ** 2 **
-
3123BP4
-
11#2# 21 **2 **
-
21215C200002229H100200
-
1227F12600771875318
-
7718.0075318.00227F12600.00215C20000.00229H100200.004882.004882.00
-
1USDHKD2USDHKD3
-
1 ----- 2 ------
-
3
-
4
-
1
-
2
-
3 HKDRMB
-
41
2
3L/C
-
5
1
A
BC
-
2
A;BC
-
USD10000
-
1 USD10000.00 ------- USD10000.00 2 ------- USD10000.00 USD10000.00
-
1 USD10000.00 USD10000.00
-
2 ----
-
3 12 BP
-
3 A
-
B C 2
-
6123
-
1
-
2 1
-
2
-
3 HKDRMB
-
1123
2
-
1
-
----- **
-
2
-
----**
**
-
--- --- ---
-
1
-
2
-
3
1. 2. 8. 9. 5. 4. 6. 11. 3.L/C 7. 10.
-
L/C 1 A B
-
CL/C1#2#3#05674#
-
2
XX
-
31 A B
-
2
-
3 L/C
-
1
-
2
-
A B ---XX
-
1 A B
-
2ABP
-
B/BP
-
CBP
-
L/C + L/C +
-
31 2
-
1 2
-
3 -- -- ---XX
-
4 --- ---
-
-- --XX
-
391811.0625%, USD495000,876.30%(210350000,6.92%),
-
USD495000 --- USD2737.97 495000*18*11.0625%/360 USD492262.03
-
4313692.10 : 350000 --- 2099.07 (350000*27*6.92%/360) :---3961593
-
18
-
2
-
1
-
--- --- ---
-
L/C L/C
-
2 3L/C 231 P158
-
3
-
1
-
--- XX
-
2L/C BP 1
-
3 BP121
-
1 2
-
3 ---XX ---
-
4 SWIFT UCP500
-
1#2# 3# 4#5# 6#
-
L/C L/C
-
16#
-
2
-
3 4
-
1BP
-
22-32# 3
-
4 AL/C BL/C
-
1 ---XX --- XX
-
---XXX --- XX
-
L/C L/C
-
2 3 P168
-
4 ,
-
5L/C
-
A L/C
-
L/C L/C
-
B XX
-
1
-
2 D/P D/A
-
1 2
-
3
-
1
-
XX --- ---XX
-
1 2
-
3
-
1
-
2 --- XX
-
**
-
12
-
M/T T/T D/D L/L1
-
2
11# 2#2
-
3 ----- -----
-
**
-
4
1 2
-
3 ---
-
1
-
2**
-
3 **
-
1
-
21 2 3
-
31
21# ------- ------
-
34 **
-
4 **
-
1 2 3 4
-
1 1#2# 2 3 4
-
5 **
-
6 ---
-
JCB
-
JCB
-
1 ** --
-
21 ------- -------
-
2 -------
-
8.1 8.2 8.3
-
8.1
-
:
-------,,,.
-
:
, ()
-
1.,2.50 (),.3.;;,.
-
8.2
-
(: --------- ,,,.
-
. . . .
-
. --------,,,(),.
-
. () ,; () ,;, :12:30 3 . :6:30 ,9.
-
() , ,, .
-
, :.:....:..()
-
:/ () :/
-
, ()
-
, ()
-
(5) ,. > () () () ----- < ----- () . .
-
3(1)
-
(2) (3) (4) (5)
-
4
-
* * * *
-
* * * * * * * *
-
* * * *
-
1 :() :() (1)
-
(2)()
(1) (2) (:) (:)
-
() a 201__ 111 b : , 111 , ()
-
c 201-- 111 201--
-
2 . (1)
-
2
-
3 a 201 b 111 c 111 201
-
3
(1) A B AB
-
2 A B
-
3 a201 bA 111 cB111 / d / 201
-
(1).(2).(3).(4).(5).
-
(1) (2) (3)
-
2 1
-
2 xx
-
(1)
-
2
-
1 . 2 . (1)
-
2
-
8. 3
-
12 3
-
1 2 (1)100% (2) 6%20039217%
-
3.
8
-
4 .
-
2
a b 111
-
(3)ab c
-
(4)
-
1.
-
2.(1)
-
(2)
-
().
-
9.1 9.2 9.3 9.4
-
9.1 1 2
-
9.2
1
-
2
-
1 2 90 90 90
-
1. (1)
-
1)
a b
-
110000 800000 1900000 500000 201 500000 500000
-
1 . 2 . 3 . 235
-
3 [12-5]500 500 500
-
a1. b 12 3 4 P239
-
2(1) (2)
-
3 (1) (2)
-
(3 * *
-
9.3.
-
.
-
. 1.. 1 2 XX
-
2 .. XX XX
-
(3) .
-
4 .. 25 - 2
- 2 4a-
-
(3) a 14% b 2% c 1.5% d e
-
5
.....
-
6
-
1.5%
-
2 1 =* =++*5%
-
2 7% = 5% 1% 3 = * 3.5%
-
3
1
-
2 111
-
1 2 1 2 3 4 5 6 7 8 9 10 11
-
3
-
9.4 =++ = = =+=-+=
-
1
-
2 1
-
1 = * 33% 2 1 2 111 3
-
-= 5
-
1.2.
-
1.
1234
-
2.1234
-
12
-
= ====
-
123=+- +-+- =-=-
-
1.10%50%2.5%-10%
-
1. 2.3.4.
-
...
-
1
-
21 2
-
3
-
1 2 3 12314
-
1> 1 21 2 34
-
1231
-
2 1 2 3 4
-
1 2 3
-
1 2 3 11 1130 /
-
3. 12311 2 3 45 6 7
-
4. .
-
1.
-
2.
-
3.
-
1 2 3
-
4 5
-
1
-
2
-
3
615604
-
11 2 =+
-
3
4
-
5 A B 123 a b
-
2
-
2 3 a
-
b L2~L9 L11~L17 L19~L21 L23 L1 =L2+L3+L9 L10=L11+L12++L16 L18=L1-L10-L17 L22=L18+L19-L20+L21 L24=L22-L23
-
. .
-
. . . .
-
31 2
-
2000:ABC 2000 1999: 12992280303 896245068 7126120214 3929509608 53487565637 25092294700 3134329306 110127106 1353222407 171366209 2335733892 1831754568 49049940 23883319 9859385 867393
-
149618320 49867831 71668676 80687647235 33118860602 18437933632 288869467 5818528881 657788283 149618320 45247414596 23435373535 331916251 586281340 4029243784 85004049 991140627 925164859 9699350 36163155 191933402 51439190 65197183 182853008 200807451 506631214 65566288 79096582008 2819344974
-
1591065227 4599515628 138443747 723861297 13255501 1901426 253455404 56413939 2819826 248215 1658974478 7824877 576746137 344873212 4182526675 1877909160 4759272812 2222782372
-3100298334 -1440357495 3151800456 3151800456
-
60822321 263890767 523877926 324713088 523877926 2827087368 -523877926 -38698 99961 1317815563 2635380168 2000 19991.
-
2. 506551785 223539210: 105650244 113637262 50000 50000 7200000 139598535 123014667 . 85481627 63155162 . () 11495405 2280042 () () -356704292 -249867948() -18885613268 -2524468066() 19984555191 6840975299
-
1591065227 45995156283.: 381835085 822661830 : 822661830 457862735 : 7242957798 5484315490 : 5484315490 3213734417 1317815563 2635380168
-
3)T
-
(1).
-
, ,
-
,, ,, , () , ,
-
2
-
1
-
2
-
3
-
4
-
THANK YOU !
123412312
123
45
-----------
1 23 20052
1RMBRMB2RMB