1、carried out “practice line pioneer standard, and post spurs“ “members concentrated service months“, activities, education guide members always everywhere bearing in mind identity, based job post, active play role. To develop differentiated learning education guide party members in accordance with th
2、eir own situation, target the problems to, based on the work done. Pay attention to the room and room for grass-roots party organizations, grass-roots party organizations have more autonomy in education, making education more ground, full of vitality, good effect. Finally, highlight the normal long-
3、term. To highlight the characteristics of recurrent education, with long flowing, continuous line of perseverance the perseverance to promote educational efforts to realize the partys ideological and political construction of routine institutionalization. With the party branch as the base unit. Play
4、 the role of party branches should be, is the key to educational success. Each branch must take strict education and management responsibility of party members, education based on learning to make specific arrangements, fully mobilize the enthusiasm of party members involved in the education, ensure
5、 the Organization in place, measures in place, put in place. To the party organization as the basic form. In the standardized development of learning, make learning more effective efforts, and will adhere to the good party group, organized party, party members and the General Assembly, tell a good p
6、arty lectures, can drive a good topic about, prevent showy without substance, Sham mules. To implement the education management system for basic support. Democratic mutual evaluation on party members in accordance with the regulations, the real performance criteria and order established, sound caref
7、ully dispose of unqualified party members, to further improve the dredge export team, pure self cleaning mechanism. Party leading cadres should adhere to and implement the central group learning system, to which branch of learning exchanges, participation in a dual organization with comrades. Focus
8、on recurrent education, you also need to continue to strengthen the building of grass-roots party organizations. Now, the city also has 88 village party organizations are weak and lax, first Secretary of the village, but conversion requires a process. Recently, the citys party organization focused i
9、nvestigation, check out a total of “lost“ members 4,507, “Pocket“ members 1037, find there are 640 “lost“ party members are not contacted 148 “Pocket“ party members and implementation of organizational relationships. Educational management of party members into the Organization, there is a lot of wo
10、rk to do. Weak and lax party continued reorganization as an important task, finish perfect organization, with a good team, Good system. Special highlights of grass-roots party organizations, to be dealt with first in place, further education, reorganization, transformation and educational interactio
11、n. In short, through solid and effective work initiativesbroken problem, fill the short Board, so that the majority of party members and fully qualified, comprehensive skills of grass-roots party organizations, grass-roots party level upgrade. Comrades, do a “two“ learning education is of great sign
12、ificance, responsibilities, carry significant implications. City levels party and general members cadres, to deep awareness “two learn a do“ learning education of importance and need, to height of political consciously and full of political enthusiasm, put “two learn a do“ learning education carried
13、 out good, for coordination advance “four a full“ strategy layout, and achieved “Thirteen-Five“ good start, and speed up construction more high ecological vitality happiness of City provides strong powerful guarantee. Two, starting from the revered Constitution respected the party Constitution was X
14、I Jinping, General Secretary to the partys request, 18 six plenary session of the Central Commission for discipline inspection report “five experience“ first. Full strictly administering the party, first of all, to exalt the party Constitution, and pipe the whole party, the ruling party of the party
15、 Constitution. Revered Constitution reflected in awe. Party a party of ideals and beliefs purpose, summed up the partys fine tradition and style; a clear party members and what can be done and what must be done, what cannot be done. Each Communist Party Constitution to awe and wary eye enhancing the
16、 sacred sense of responsibility and mission. Hearts filled with party Constitution, hold the party line, BA obligations unconditionally carry out party members, according to the Constitution of direction towards standards efforts. Respect reflected in the study the party Constitution means. Some par
17、ty members joined the party Constitution on the shelf, not to learn, some long-term party according to the Constitution of the partys organization, the party is not required to pay membership dues, loose concept, party organizations of the party organization, and turned a blind eye on the tasks assi
18、gned by the Organization, were forgotten, forgotten vows performance the party Constitution. Constitution is the fundamental standard of our Communists are slim, the party Constitution to repeatedly learn, practice, thinking, learning and thinking, thinking and row, row, ever-spiraling increase in t
19、he learning process. Respect party lines reflected in practice. Two to learn a basic Constitution Party rules, series of speeches, the key to be qualified party members. To be qualified party members, standards are not high, but if he does take a ruler of the party Constitution to “card“, truly it i
20、s not easy. Carry out study and education, every party must control the partys eight obligations, ask, look for gaps, identify problems, clear direction, work to solve specific problems. Actively practicing in the production life of the eight obligations, to play a vanguard and exemplary role, truly
21、 a party banner. “Two“ fight to highlight grass-roots party organizations第一章我国金融体系组成情况：中国人民银行，政策性银行，国有商业银行，股份制综合性商业银行和地方商业银行等，以及非银行金融机构类的信托投资公司，证券，保险，租赁，财务，邮递储蓄机构和城市，农村信用社等，以适应盛会注意市场经济发展的需要。中国人民银行在国务院领导下制定和实施货币政策，对金融业实施监督管理。中国人民银行主要职责 1 依法制定和执行货币政策 2 发行人民币，管理人民币流通 3 审批监督管理金融机构 4 按规定审批监督管理金融市场 5 发布监管
22、和业务命令和规章 6 经营外汇黄金 7 经理国库 8 维护支付清算系统 9 负责金融统计 10 作为国家中央银行从事国际金融活动 11 国务院交办的其他事项。商业银行职责：1 吸存款 2 放短中长贷款 3 国内外结算 4 票据贴现 5 金融债券 6 承销政府债券 7 买卖政府债券 8 同业拆借 9 买卖外汇 10 信用证服务及担保 11 代理保险及收付款项12 保险箱服务 13 中国人民银行批准其他业务银行会计学：是会计学的一个分支，是根据会计学的基本原理和基本方法，结合银行业务特点的具有特定核算形式和核算方法，应用于会计核算与管理的专业会计学。银行会计的对象：是银行资金运动的增减变化的过程和
23、结果，同时也是银行业务活动和财务收支中发生的、能够用货币计量单位核算、反映和监督的经济活动极其所体现的一定经济关系。银行资金来源/运用：1 来源指资金形成和取得渠道。自有，吸收，借入，结算，其他资金来源。2 资金运用资金存在分布和使用的形态，贷出资金，固定资产占款，库存现金，银行外汇占款，其他资金占用。负债是指银行承担的、能以货币计量，需以资产或劳务偿还的债务。银行的流动负债包括银行吸收的各种短期存款、各项借入资金、各种应付款项等，长期负债包括银行吸收的各种长期存款、长期借款等。所有者权益指银行投资者对银行净资产的所有权。净资产是指银行全部资产减去全部负债后的差额。银行的所有者权益包括银行投资
24、者对银行投入资本以及形成的资本公积、盈余公积金和未分配利润。银行会计的主要任务：1 正确组织会计核算 2 加强会计服务和监督 3 加强经济核算 4 开展会计分析预测 5 加强会计内部控制管理。银行会计的核算原则：客观性原则；及时性原则；权责发生制原则；谨慎性原则；一贯性原则；历史成本原则；重要性原则；划分收益性和资本性支出原则权责发生制原则：指在会计核算中，以权益和责任是否发生为标准来确定本期收益和费用的原则，它以应收应付为标准，又称应收应付制。客观性原则（真实性原则）是会计核算的基本要求,就是要求银行会计核算要以实际发生的经济业务为依据,如实反映客观情况, 如实反映银行资金运营、财务状况和经
25、营成果,做到内容真实、数字准确、资料可靠特点：银行会计核算与银行业务处理紧密结合；具有广泛的社会性和群众性；具有严密的内部控制管理机制和制度；银行各分支行处系统内实现电子网络化银行会计的作用 1 组织会计核算，反映经济情况，提供正确数据 2 贯彻方针政策，加强服务监督，维护财经纪律 3 加强财务管理，坚持经济核算，提高经济效益 4 开展检查分析，提高工作质量，促进经济发展。 第二章银行会计的基本核算方法会计科目是对会计对象的具体内容所作的分类，根据管理和会计核算的需要，为归集和记carried out “practice line pioneer standard, and post spur
26、s“ “members concentrated service months“, activities, education guide members always everywhere bearing in mind identity, based job post, active play role. To develop differentiated learning education guide party members in accordance with their own situation, target the problems to, based on the wo
27、rk done. Pay attention to the room and room for grass-roots party organizations, grass-roots party organizations have more autonomy in education, making education more ground, full of vitality, good effect. Finally, highlight the normal long-term. To highlight the characteristics of recurrent educat
28、ion, with long flowing, continuous line of perseverance the perseverance to promote educational efforts to realize the partys ideological and political construction of routine institutionalization. With the party branch as the base unit. Play the role of party branches should be, is the key to educa
29、tional success. Each branch must take strict education and management responsibility of party members, education based on learning to make specific arrangements, fully mobilize the enthusiasm of party members involved in the education, ensure the Organization in place, measures in place, put in plac
30、e. To the party organization as the basic form. In the standardized development of learning, make learning more effective efforts, and will adhere to the good party group, organized party, party members and the General Assembly, tell a good party lectures, can drive a good topic about, prevent showy
31、 without substance, Sham mules. To implement the education management system for basic support. Democratic mutual evaluation on party members in accordance with the regulations, the real performance criteria and order established, sound carefully dispose of unqualified party members, to further impr
32、ove the dredge export team, pure self cleaning mechanism. Party leading cadres should adhere to and implement the central group learning system, to which branch of learning exchanges, participation in a dual organization with comrades. Focus on recurrent education, you also need to continue to stren
33、gthen the building of grass-roots party organizations. Now, the city also has 88 village party organizations are weak and lax, first Secretary of the village, but conversion requires a process. Recently, the citys party organization focused investigation, check out a total of “lost“ members 4,507, “
34、Pocket“ members 1037, find there are 640 “lost“ party members are not contacted 148 “Pocket“ party members and implementation of organizational relationships. Educational management of party members into the Organization, there is a lot of work to do. Weak and lax party continued reorganization as a
35、n important task, finish perfect organization, with a good team, Good system. Special highlights of grass-roots party organizations, to be dealt with first in place, further education, reorganization, transformation and educational interaction. In short, through solid and effective work initiativesb
36、roken problem, fill the short Board, so that the majority of party members and fully qualified, comprehensive skills of grass-roots party organizations, grass-roots party level upgrade. Comrades, do a “two“ learning education is of great significance, responsibilities, carry significant implications
37、. City levels party and general members cadres, to deep awareness “two learn a do“ learning education of importance and need, to height of political consciously and full of political enthusiasm, put “two learn a do“ learning education carried out good, for coordination advance “four a full“ strategy
38、 layout, and achieved “Thirteen-Five“ good start, and speed up construction more high ecological vitality happiness of City provides strong powerful guarantee. Two, starting from the revered Constitution respected the party Constitution was XI Jinping, General Secretary to the partys request, 18 six
39、 plenary session of the Central Commission for discipline inspection report “five experience“ first. Full strictly administering the party, first of all, to exalt the party Constitution, and pipe the whole party, the ruling party of the party Constitution. Revered Constitution reflected in awe. Part
40、y a party of ideals and beliefs purpose, summed up the partys fine tradition and style; a clear party members and what can be done and what must be done, what cannot be done. Each Communist Party Constitution to awe and wary eye enhancing the sacred sense of responsibility and mission. Hearts filled
41、 with party Constitution, hold the party line, BA obligations unconditionally carry out party members, according to the Constitution of direction towards standards efforts. Respect reflected in the study the party Constitution means. Some party members joined the party Constitution on the shelf, not
42、 to learn, some long-term party according to the Constitution of the partys organization, the party is not required to pay membership dues, loose concept, party organizations of the party organization, and turned a blind eye on the tasks assigned by the Organization, were forgotten, forgotten vows p
43、erformance the party Constitution. Constitution is the fundamental standard of our Communists are slim, the party Constitution to repeatedly learn, practice, thinking, learning and thinking, thinking and row, row, ever-spiraling increase in the learning process. Respect party lines reflected in prac
44、tice. Two to learn a basic Constitution Party rules, series of speeches, the key to be qualified party members. To be qualified party members, standards are not high, but if he does take a ruler of the party Constitution to “card“, truly it is not easy. Carry out study and education, every party mus
45、t control the partys eight obligations, ask, look for gaps, identify problems, clear direction, work to solve specific problems. Actively practicing in the production life of the eight obligations, to play a vanguard and exemplary role, truly a party banner. “Two“ fight to highlight grass-roots part
46、y organizations载各种经济业务，按其内容进行分类的纲目。会计科目的作用：是银行会计核算的基本工具；是体现政策、考核计划和分析业务活动和财务收支的依据；是同一核算口径的基础会计科目的设置要求 1 必须适应国家宏观经济管理的需要 2 必须适应银行业务经营管理的需要 3 必须适应会计核算和财务管理的需要。 记账方法银行记账方法的种类记账方法是对日常发生的各种经济业务，按照会计科目进行整理、分类并登记账簿的专门方法。记账方法有复式记账法和单式记账法两种。单式记帐法：对发生的每项经济业务，只在一个科目、一个帐户中进行登记复式记帐法：对发生的每项经济业务，都要以相等的金额在相关联的两个或两个
47、以上的帐户中进行登记。单式/复式记帐法优缺点：（答以上三点）单式手续简单，各科目没有直接联系，没有内在平衡关系，不能全面地反映经济业务来龙去脉，而复式计帐不仅能反映每笔资金的来源去路而且是樟木保持必要的对应关系。会计凭证是记载经济业务活动的一种工具，是明确经济责任，办理各项资金收付和处理财务收支的书面证明，是登记帐簿的依据，也是核对帐务和时候考察的依据。会计凭证的作用：是反映业务和正确组织核算的工具；是办理资金收付和记账的依据；是核对账务和事后考查的依据；是保护国家和人民财产安全的手段原始记账：是在经济业务发生时，直接取得或根据业务事实填制的凭证。记账凭证：是由会计人员根据原始凭证或原始凭证加
48、以整理而填制的会计凭证。会计凭证的基本内容 1 年、月、日（以特定凭证代替记账凭证时，还应注明记账日期）收、付款人的户名和账号收、付款人的开户银行名称与行号人民币或外币符号和大小写金额款项来源、用途或业务事实摘要及附件张数会计分录和凭证编号客户的签章银行及有关人员的印章会计凭证分类的，使用范围有什么特点:1 分类：A 按凭证的来源和用途分类：原始凭证和记账凭证 b 按凭证形式分为：单式凭证和复式凭证 c 按格式和使用范围分为：基本凭证（是银行会计人员根据原始凭证及业务事项，自行填制并凭以记账的凭证）和特定凭证（是根据某项业务的特殊需要而制定的专用凭证如支票，进账单等，它既是原始凭证又是记账凭证
49、）2 特点：必须要符合记录银行各项经济业务,充分考虑银行、企业、会计核算的共同需要 ,要有利于提高会计工作的质量和效率会计凭证的特点：银行记账的会计凭证大多采用单式凭证；银行大量采用原始凭证和记账凭证相结合的特定凭证；银行会计凭证必须严格按照凭证传递原则及时传递和记账 会计凭证传递原则：1 现金收入业务必须先收款，后记账，以防漏收或错收账款 2 现金付出业务必须先记账后付款以防账户余额不足而垫付款项 3 转账业务必须先付后收，即先记付款单位账户，后记收款单位账户，以防付款单位套用资金，造成银行垫款 4 对他行票据、托收业务必须坚持受托后再入帐，贯彻银行不垫款原则帐务组织：指各种帐簿设置、核算程序和帐务核对的有机配合，是银行会计基本核算方法的有机组成部分，是保证核算质量的重要手段。分户账是明细核算的主要账簿，按单位或资金项目立户，是各科目的明细记录。它必须按户立账、连续记载，不得以凭证代替分户账。登记簿是明细核算中的一种辅助向帐簿，为了适应某些业务需要，起备忘、控制和管理作用而分户设置的辅助性账簿。现金收入日记簿、现金付出日记簿是记载和控制现金收入、付出数字的逐笔、序时账簿，是现金收、付的明细记录。它由出纳根据现金收入、付出传票逐笔记载，于每日营业终了carried out “practice line pion
