银行会计的核算目录第一章银行会计的核算方法...............................................................................................................１1.1银行会计的基本概念................................................................................................................................１1.1.1资产的概念..........................................................................１1.1.2负债的概念..........................................................................１1.1.3所有者权益的概念....................................................................１1.1.4收入的概念..........................................................................１1.1.5费用的概念..........................................................................２1.1.6利润的概念..........................................................................２1.2会计科目..................................................................................................................................................２1.2.1资产类科目..........................................................................２1.2.2负债类科目..........................................................................２1.2.3所有者权益类科目....................................................................２1.2.4损益类科目..........................................................................２1.2.5表外科目............................................................................２1.3账户.......................................................................................................................................................３1.4银行记账方法...........................................................................................................................................３1.4.1银行记账方法的种类..................................................................３1.4.2借贷记账法的基本要点................................................................３1.4.3借贷记账法举例......................................................................３1.5会计凭证..................................................................................................................................................３1.5.1原始凭证............................................................................３1.5.2记账凭证............................................................................４1.6银行的账务组织.......................................................................................................................................４1.6.1明细核算............................................................................４1.6.2综合核算............................................................................５1.6.3账务核对............................................................................５1.6.4银行账务的处理程序..................................................................５第二章银行存款业务的核算...............................................................................................................７2.1存款业务概述...........................................................................................................................................７2.1.1存款业务的意义和种类................................................................７2.1.2存款账户的开立及设置..........
