郑州大学西亚斯国际学院本科毕业论文（设计）题 目 商业银行汇兑业务会计处理问题的探究指导教师 王飞 职 称 讲师 学生姓名 李森 学号 32221240 专 业 会计学 班级 专升本 2 班 院 （系） 商学院 完毕时间 4 月 商业银行汇兑业务会计处理问题的探究摘 要 在全球经济一体化的状况下，国内金融市场和国际金融市场是紧密联络的，国际上的经济往来越来越频繁，对商业银行而言，汇兑无疑是平常业务的重要内容，因此对于汇兑业务的会计处理也成为商业银行的重点，商业银行汇兑业务对于我们生活有着非常重要的意义，它的意义绝对不仅仅是通过这项业务能赚取利润这一点,和它所能赚取的利益相比更重要的是它制造的商机——成为其他金融产品营销的重要途径。用“一箭双雕”来形容恐怕局限性为过。更重要的是我们的生活越来越依赖电子货币，汇兑业务也在我们的生活中起着越来越重要的作用。因此对于商业银行汇兑业务的会计处理的规范性和可靠性也成为了值得我们研究的课题，本文将重点对于商业银行汇兑业务的规范性和其中存在的某些问题进行探究。关键词：汇兑 会计处理 信汇业务 汇出 退汇Explore commercial bank exchange business accounting issuesABSTRACTIn the context of global economic integration, domestic financial markets and international financial markets are closely linked, international economic exchanges become more frequent, commercial banks, the exchange rate is undoubtedly an important part of daily business, so for foreign exchange business accounting has become the focus of commercial banks, commercial banks exchange business for our lives has a very important significance, its meaning is absolutely not just the business can make a profit by this, and it can earn interests more important than its manufacturing opportunities - become an important way of other financial product marketing. With "kill two birds with one stone" to describe is probably too insufficient. More importantly, our lives become increasingly dependent on electronic currency exchange business also in our lives play...
