摘 要

xxxx省xxxx縣農(nóng)業(yè)發(fā)展銀行是一家農(nóng)業(yè)政策性銀行，主要職責(zé)是按照國(guó)家的法律、法規(guī)和方針、政策，以國(guó)家信用為基礎(chǔ)，籌集資金，承擔(dān)國(guó)家規(guī)定的農(nóng)業(yè)政策性金融業(yè)務(wù)，代理財(cái)政支農(nóng)資金的撥付，為農(nóng)業(yè)和農(nóng)村經(jīng)濟(jì)發(fā)展服務(wù)。xxxx縣農(nóng)業(yè)發(fā)展銀行目前的主要業(yè)務(wù)是：辦理糧食收購(gòu)、儲(chǔ)備、調(diào)銷(xiāo)貸款。糧食加工產(chǎn)業(yè)化龍頭企業(yè)貸款，國(guó)家儲(chǔ)備貸款，糧食倉(cāng)儲(chǔ)設(shè)施及項(xiàng)目貸款，貸款項(xiàng)目的風(fēng)險(xiǎn)現(xiàn)狀及其分析。辦理開(kāi)戶(hù)企事業(yè)單位結(jié)算，同業(yè)存款，國(guó)際結(jié)算業(yè)務(wù)。會(huì)計(jì)核算的設(shè)計(jì)以及會(huì)計(jì)科目的設(shè)計(jì)。xxxx縣農(nóng)業(yè)發(fā)展銀行在糧食收購(gòu)、儲(chǔ)存、銷(xiāo)售方面系統(tǒng)比較完善，但是在其他的項(xiàng)目開(kāi)發(fā)中沒(méi)有較多的發(fā)展。隨著國(guó)家經(jīng)濟(jì)方面的調(diào)控，農(nóng)業(yè)發(fā)展銀行本著促進(jìn)三農(nóng)發(fā)展的職能作用。又以改善民生為發(fā)展方向，則應(yīng)該向其他項(xiàng)目發(fā)放貸款，利于經(jīng)濟(jì)建設(shè)。xxxx縣農(nóng)業(yè)發(fā)展銀行要想更好的發(fā)展，必須開(kāi)發(fā)新的項(xiàng)目，只有業(yè)務(wù)發(fā)展了農(nóng)發(fā)行才能壯大穩(wěn)定。

【關(guān)鍵詞】 會(huì)計(jì)制度 核算 設(shè)計(jì)














Abstract

Luobei Heilongjiang Agricultural Development Bank is an agricultural policy bank, the main responsibility is in accordance with national laws, regulations and policies, based on the national credit, to raise funds to undertake the state's agricultural policy-oriented financial services, fiscal agent Supporting the allocation of funds for agricultural and rural economic development. Luobei Agricultural Development Bank's current main business is: for grain purchase, storage, transfer off loans. Food processing industry leading business loans, loans to national reserves, grain storage facilities and project loans, loan status and analysis of project risks. Enterprises account for settlement of interbank deposits, international settlement business. The design of accounting and accounting subjects design. Luobei Agricultural Development Bank in grain purchase, storage, sales, more perfect system, but there is no other project development more development. With the national economic regulation, in line with the Agricultural Development Bank to promote the development of the functional role of agriculture. Youyi direction for the development of livelihood, you should grant loans to other projects, which will help economic development. Luobei Agricultural Development Bank in order to better development, we must develop new projects, only business development of the Agricultural Development Bank to strengthen stability.

Keywords accounting system accounting design





目 錄
摘要 I
Abstract II

第1章 xxxx縣農(nóng)業(yè)發(fā)展銀行簡(jiǎn)介 1
1.1xxxx縣農(nóng)業(yè)發(fā)展銀行基本狀況 1
1.2 xxxx縣農(nóng)發(fā)行經(jīng)營(yíng)特點(diǎn) 2
第2章 xxxx縣農(nóng)發(fā)行信貸風(fēng)險(xiǎn)分析與防范 6
2.1xxxx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險(xiǎn)現(xiàn)狀分析 6
2.1.1xxxx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險(xiǎn)分類(lèi) 6
2.1.2xxxx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險(xiǎn)影響因素 7
2.1.3xxxx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險(xiǎn)現(xiàn)狀分析 9
2.2xxxx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險(xiǎn)防范 10
第3章 xxxx縣農(nóng)業(yè)發(fā)展銀行會(huì)計(jì)制度設(shè)計(jì) 15
3.1會(huì)計(jì)科目設(shè)計(jì) 15
3.2銀行往來(lái)業(yè)務(wù)會(huì)計(jì)核算設(shè)計(jì) 22
3.2.1社會(huì)集團(tuán)存款業(yè)務(wù)核算 22
3.2.2銀行支付結(jié)算業(yè)務(wù)核算 23
3.2.3銀行貸款的核算 25
3.2.4銀行機(jī)構(gòu)往來(lái)核算 26
3.2.5所有者權(quán)益的核算 27
3.2.6繳存財(cái)政性存款的核算 29
3.3銀行內(nèi)部會(huì)計(jì)核算 30

結(jié)束語(yǔ) 33
致謝 34
參考文獻(xiàn) 35

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