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...............
