摘 要

xx省xx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)是按照國家的法律、法規(guī)和方針、政策，以國家信用為基礎(chǔ)，籌集資金，承擔(dān)國家規(guī)定的農(nóng)業(yè)政策性金融業(yè)務(wù)，代理財政支農(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)。xx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、儲備、調(diào)銷貸款。糧食加工產(chǎn)業(yè)化龍頭企業(yè)貸款，國家儲備貸款，糧食倉儲設(shè)施及項目貸款，貸款項目的風(fēng)險現(xiàn)狀及其分析。辦理開戶企事業(yè)單位結(jié)算，同業(yè)存款，國際結(jié)算業(yè)務(wù)。會計核算的設(shè)計以及會計科目的設(shè)計。xx縣農(nóng)業(yè)發(fā)展銀行在糧食收購、儲存、銷售方面系統(tǒng)比較完善，但是在其他的項目開發(fā)中沒有較多的發(fā)展。隨著國家經(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)該向其他項目發(fā)放貸款，利于經(jīng)濟(jì)建設(shè)。xx縣農(nóng)業(yè)發(fā)展銀行要想更好的發(fā)展，必須開發(fā)新的項目，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】 會計制度 核算 設(shè)計














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 xx縣農(nóng)業(yè)發(fā)展銀行簡介 1
1.1xx縣農(nóng)業(yè)發(fā)展銀行基本狀況 1
1.2 xx縣農(nóng)發(fā)行經(jīng)營特點 2
第2章 xx縣農(nóng)發(fā)行信貸風(fēng)險分析與防范 6
2.1xx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險現(xiàn)狀分析 6
2.1.1xx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險分類 6
2.1.2xx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險影響因素 7
2.1.3xx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險現(xiàn)狀分析 9
2.2xx縣農(nóng)業(yè)發(fā)展銀行風(fēng)險防范 10
第3章 xx縣農(nóng)業(yè)發(fā)展銀行會計制度設(shè)計 15
3.1會計科目設(shè)計 15
3.2銀行往來業(yè)務(wù)會計核算設(shè)計 22
3.2.1社會集團(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)往來核算 26
3.2.5所有者權(quán)益的核算 27
3.2.6繳存財政性存款的核算 29
3.3銀行內(nèi)部會計核算 30

結(jié)束語 33
致謝 34
參考文獻(xiàn) 35

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