第1页共77页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共77页目录第一章金融企业会计概述.....................................................................................................2第一部分基本训练.......................................................................................................2第二部分实训（答案略）...........................................................................................3第二章基本核算方法............................................................................................................3第一部分基本训练.......................................................................................................3第二部分实训..............................................................................................................4第三章吸收存款业务的核算.................................................................................................4第一部分基本训练.......................................................................................................4第二部分实训..............................................................................................................5第四章贷款与贴现业务的核算.............................................................................................7第一部分基本训练.......................................................................................................7第二部分实训..............................................................................................................7第五章支付结算业务的实训习题答案.............................................................................10第一部分：基本训练.....................................................................................................10第二部分综合业务实训...........................................................................................11第六章外汇业务核算...........................................................................................................15第一部分基本训练.....................................................................................................15第二部分综合业务实训.............................................................................................16第七章往来业务核算...........................................................................................................29第一部分基本训练.....................................................................................................29第二部分综合业务实训.............................................................................................31第八章证券投资业务的核算参考答案...............................................................................51第一部分基本训练.......................................................................................................51第二部分实训：.........................................................................................................52第九章保险公司业务核算...................................................................................................53第一部分基本训练.....................................................................................................53第二部分综合业务实训.............................................................................................55第十章信...
