附件中央银行会计核算数据集中系统业务操作规范—业务处理中心目录第一部分凭证影像审核规范......................................................................71.基本审核要素..........................................................................................72.通用审核规范..........................................................................................83.具体业务审核规范...................................................................................93.1支票转账............................................................................................93.2普通转账..........................................................................................103.3借记业务..........................................................................................113.4代理转汇..........................................................................................113.5通用账务调整...................................................................................123.5.1冲正...........................................................................................123.5.2补记...........................................................................................123.5.3冲正补记....................................................................................133.5.4红字记账....................................................................................133.5.5表外冲正....................................................................................133.5.6表外补记....................................................................................143.5.7蓝字反方....................................................................................143.6再贷款..............................................................................................153.6.1再贷款发放................................................................................153.6.2常备借贷便利发放.....................................................................153.6.3再贷款展期................................................................................163.6.4再贷款归还本金........................................................................163.6.5再贷款还本主动扣收.................................................................173.6.6再贷款归还欠息........................................................................173.6.7再贷款欠息主动扣收.................................................................173.6.7.1再贷款欠息主动扣收-转账凭证............................................173.6.7.2再贷款欠息主动扣收-表外凭证（再贷款核销欠息）..........183.6.8再贷款停息挂账........................................................................183.6.9再贷款账务调整........................................................................193.6.10再贷款核销..............................................................................193.6.10.1再贷款核销本金...................................................................193.6.10.2再贷款转待核销...................................................................203.7再贴现..............................................................................................203.7.1再贴现发放................................................................................203.7.2再贴现还款......................................................................
