摘 要

xxxx省xxxx縣農業(yè)發(fā)展銀行是一家農業(yè)政策性銀行，主要職責是按照國家的法律、法規(guī)和方針、政策，以國家信用為基礎，籌集資金，承擔國家規(guī)定的農業(yè)政策性金融業(yè)務，代理財政支農資金的撥付，為農業(yè)和農村經(jīng)濟發(fā)展服務。xxxx縣農業(yè)發(fā)展銀行目前的主要業(yè)務是：辦理糧食收購、儲備、調銷貸款。糧食加工產(chǎn)業(yè)化龍頭企業(yè)貸款，國家儲備貸款，糧食倉儲設施及項目貸款，貸款項目的風險現(xiàn)狀及其分析。辦理開戶企事業(yè)單位結算，同業(yè)存款，國際結算業(yè)務。會計核算的設計以及會計科目的設計。xxxx縣農業(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)濟方面的調控，農業(yè)發(fā)展銀行本著促進三農發(fā)展的職能作用。又以改善民生為發(fā)展方向，則應該向其他項目發(fā)放貸款，利于經(jīng)濟建設。xxxx縣農業(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)務發(fā)展了農發(fā)行才能壯大穩(wěn)定。

【關鍵詞】 會計制度 核算 設計














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 xxxx縣農業(yè)發(fā)展銀行簡介 1
1.1xxxx縣農業(yè)發(fā)展銀行基本狀況 1
1.2 xxxx縣農發(fā)行經(jīng)營特點 2
第2章 xxxx縣農發(fā)行信貸風險分析與防范 6
2.1xxxx縣農業(yè)發(fā)展銀行風險現(xiàn)狀分析 6
2.1.1xxxx縣農業(yè)發(fā)展銀行風險分類 6
2.1.2xxxx縣農業(yè)發(fā)展銀行風險影響因素 7
2.1.3xxxx縣農業(yè)發(fā)展銀行風險現(xiàn)狀分析 9
2.2xxxx縣農業(yè)發(fā)展銀行風險防范 10
第3章 xxxx縣農業(yè)發(fā)展銀行會計制度設計 15
3.1會計科目設計 15
3.2銀行往來業(yè)務會計核算設計 22
3.2.1社會集團存款業(yè)務核算 22
3.2.2銀行支付結算業(yè)務核算 23
3.2.3銀行貸款的核算 25
3.2.4銀行機構往來核算 26
3.2.5所有者權益的核算 27
3.2.6繳存財政性存款的核算 29
3.3銀行內部會計核算 30

結束語 33
致謝 34
參考文獻 35

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