文档介绍：第二章基本核算方法 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 课前复****1、银行会计的概念?2、银行会计的特点?3、银行会计基本假设?4、银行会计基础?5、银行会计信息要求?6、银行会计对象要素(定义、特征) Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 本章框架?一、银行会计科目?二、银行会计记账方法?三、银行会计凭证?四、银行会计账务组织账务处理?五、银行财务会计报告 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 银行会计科目?什么是银行会计科目?会计科目–对会计对象进行科学分类的方法?银行会计科目是对银行会计对象的具体内容即会计要素所作的科学分类。?是根据我国《企业会计准则》的要求和银行本身的业务发展情况及其会计核算和管理的需要而设置的。?是设置账户、归集和记载各项经济业务的依据,确定会计报表项目的基础。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 银行会计科目的分类 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 会计科目的分类㈠按照与资产负债表的关系分类?按照会计科目与资产负债表的关系,可将银行会计科目分为表内科目和表外科目。会引起银行资产、负债增减变化的是表内科目,如各类存款、贷款等科目;不会引起银行资产、负债增减变化的是表外科目,如发出托收等科目。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ?表内科目–用于核算银行资金的实际增减变动,并反映在资产负债表等会计报表上。?表外科目–用于核算不涉及银行资金增减变化的重要业务事项。因此,该类科目不反映在会计报表以内。如: “应收托收款项”、“代收托收款项”、“有价单证”、“重要空白凭证”等。 Evaluation only