关于商业银行会计的基本核算浅析_Discussioncommercialbanksacco.docVIP

Discussion commercial banks accounting basic accounting Commercial banks accounting basic accounting method is developed to combine the characteristics of the banking and management requirements according to accounting principles, a set of methods, it is the object of commercial banks accounting continuous, systematic, comprehensive manner to reflect and monitor the use of method, including a set of accounts, set up and use of the use of accounting methods, accounting documents, accounting organizations and preparation of accounting statements, and other content. Do day-to-day accounting and management, the commercial banks to essay代写 achieve the most basic responsibilities of the concept of customer service and an important window to the background statistics and analysis of commercial banks, to prevent fund risk significance. Since the recent years, with changes in the commercial banking system, intra-industry competition intensifies, the Basel II operational risk separately proposed and incorporated into a comprehensive risk management, accounting work, also put forward higher requirements. In this thesis, mainly commercial banks accounting basic accounting of research, a few suggestions to do the commercial banks accounting. First, commercial banks accounting basic accounting methods (A) accounts Accounts accounting account name, and its ranking as a professional accounting terminology, it is of economic significance and economic content. The bank accounts of the banks business and financial activities in accordance with different economic characteristics of the category name. All in all it is to reflect a method of supervision of the business and financial activities, throughout the accounting has always been an important position in the accounting plays an important role. According to the operational characteristics of commercial banks, bank accounts, there are two classification methods. The class is divided into a common clas/jrkj/1982.html s of asset classe