1. Bank classification 1. Overview Figure 2. People's Bank of China 2. 1 Concept: The central bank is an institution established by the government, which is responsible for controlling the national money supply and credit maturity, and supervising the financial system, especially commercial banks and other savings institutions. Raise funds for the government; Participate in international financial organizations and various international financial activities on behalf of the government. 2.2 The role is to formulate laws and regulations, supervise banks, issue currency and manage the national treasury. 2.3 What's the difference? 0? 5 Not for profit? 0? Serve the national macroeconomic goals. Commercial bank 3. 1 The concept is a comprehensive and multifunctional financial enterprise with the goal of obtaining profits and the main content of operating assets and responsibilities. 3.2 characteristics? 0? Special enterprise: dealing in special commodities: currency. Special operation mode: borrowing. ? 0? Special financial enterprise: it is the intermediary of payment settlement and fund settlement. 3.3 Classification-122.12.2 2.3 2.3.1commercial bank? 0? State-owned commercial banks: Industrial and Commercial Bank of China, Agricultural Bank, China Construction Bank and Bank of China? 0? 5 City commercial banks: evolved from urban credit cooperatives. For example, Chengdu Bank and Chongqing Bank. Rural credit cooperatives gradually transformed into rural commercial banks. For example, Chongqing Rural Commercial Bank, formerly known as Chongqing Rural Credit Cooperative. ? 0? Joint-stock commercial banks: Bank of Communications, Minsheng, China Everbright, CITIC, Shenfa, Pudong Development Bank, Xingye, China Merchants, Huaxia, Guangfa, etc. 2.3.2 Policy banks: Export-Import Bank, Agricultural Development Bank and China Development Bank? 0? 5. State intervention: initiation and contribution? 0? 5 Not for profit: To carry out and cooperate with the government's social and economic policies or intentions, directly or indirectly engage in policy financing activities in specific business areas 2.3.3 Postal Savings Bank 2.3.4 Foreign banks? 0? Concept: A wholly foreign-owned bank in China. ? 0? 5 Case: USA: Citibank, Bank of America Hong Kong: East Asia, Hang Seng, HSBC UK: Standard Chartered Singapore: Overseas Chinese Canada: All over the country 2.3.5 Non-bank financial institutions: insurance and trust companies 3.4 Bank structure Head office, branches, sub-branches and outlets Figure 2. Introduction to bank terms 1. What is accounting? 0? Taking currency as the unit of measurement, record the business activities of enterprises. ? 0? 5. Processing (accounting) recorded information. ? 0? 5. Provide these results to users for recording and accounting. 2. Accounting subjects 2. 1 The subjects that classify the specific contents of accounting elements according to the contents of economic business and the requirements of economic management are called accounting subjects. Assets, liabilities, * * *, owners' equity, cost, profit and loss? 0? 5 is the category name that classifies and summarizes the assets, liabilities, owner's equity and profit and loss of an enterprise. 0? Is 5 a tool to record accounting items by category? 0? 5 is the basis for setting up accounts and determining report items. 2.2 Classification one or two 1 22.12.2.1according to the scope of use1. The definition of assets refers to the resources formed by past transactions or events, which are owned or controlled by enterprises and are expected to bring economic benefits to enterprises; Features: 1. Transactions or events that form assets must have occurred, that is, assets must be real assets, not expected assets; 2. Secondly, assets must be resources owned or controlled by the enterprise; 3. Being an asset can bring economic benefits to the enterprise; Including: various loans and discounts, investments, cash, fixed assets, funds deposited in the central bank, lending funds, various bonds and receivables. 2. Definition of liabilities: refers to the current obligations of the enterprise formed by past transactions and events, the performance of which is expected to lead to the outflow of economic benefits from the enterprise. Features: 1, present obligations arising from past transactions or events; 2. Mandatory obligations; 3. It usually needs to be paid by specific daily assets or services in the future. Including: various deposits, loans and rediscounts obtained from the People's Bank of China, borrowing funds, issuing bonds and various payables; Liabilities can be divided into current liabilities and long-term and short-term liabilities according to the repayment period. 3. Definition of owner's equity: refers to the economic benefits enjoyed by the owner in the assets of the enterprise, the amount of which is the balance of assets minus liabilities. Features: 1, which is the investor's ownership of the enterprise's net assets; 2. Owner's equity means that investors have the right to share the profits of the enterprise in proportion to their capital contribution; 3. It is an economic responsibility of the enterprise, including paid-in capital, share capital, capital reserve, surplus reserve, undistributed profit, etc. 4. Income and operating income: interest, handling fees, financial enterprise transactions, remittances, etc. ; Investment income: stock dividends receivable, bond investment interest and foreign investment profit. Non-operating income: cashier's long money, fixed assets collection. 5. Expense management expenses, financial expenses and operating expenses. 6. Profit Operating profit, investment income and net non-operating income and expenditure 2.2.2 Classification according to the relationship with the balance sheet 1. On-balance sheet accounts and off-balance sheet accounts. Off-balance-sheet accounts are used to reflect important accounting matters that do not involve the actual increase or decrease of funds, but must bear certain economic responsibilities. 2.3 Account classification First-level accounts: national regulations, general classification of accounts Second-level accounts and Third-level accounts: user-defined. System correspondence: account number 3. Lending 3. 1 The debit and credit bookkeeping method in accounting is a double-entry bookkeeping method that takes the words "debit" and "loan" as bookkeeping symbols and records the increase and decrease of accounting elements. Assets = liabilities+owner's equity profit = income-cost account type Loan assets increase or decrease liabilities increase or decrease owner's equity increase or decrease income increase or decrease expenses (cost) increase or decrease profits increase or decrease loan balance increase or decrease. There must be a loan. Example 1: 800 loans in the bank: 800 loans in the bank: 800 cases in cash: 2: 5,000 loans to buy materials with deposits: 5,000 loans to materials: 5,000 deposits. 3. Withdraw 70,000 yuan in cash from the bank, salary loan: 700,000 yuan in cash: 70,000 yuan in bank deposit: 70,000 yuan in cash payable: 73,000 yuan in cash. Banking classification 1. Corporate deposits, loans and intermediary business 1.2 personal deposits, loans and intermediary business 2. 2.2 Assets: various loans and discounts, investments, cash, fixed assets, funds deposited in the central bank, lent funds, various bonds and receivables, etc. 2.3 Off-balance-sheet definition III122.12.22.32.31reflects important accounting matters that do not involve actual increase or decrease of funds, but must bear certain economic responsibilities; 2.3.2 Including intermediary business: payment, bank card, agency, custody, guarantee, consultant, wealth management, electronic banking bills: acceptance, guarantee, others: letter of credit, loan commitment letter and credit certificate. 4. Introduction to the banking system 1. Core: Accounting System II. Front-end Baidu: front-end processor 1 is to realize the banking tradition. Its main functions include network communication, message authentication, transaction data format conversion, personal password PIN conversion, transaction process recording, transaction preprocessing, transaction monitoring and transaction data statistics. 3. 1, large and small in the same city, is an account exchange platform provided by the central bank for all banks. City: the same industry and city; Received immediately. Large amount: off-site, high starting point and expensive handling fee; Real-time arrival (before 16:30) small amount: off-site, low starting point and cheap handling fee; It will arrive in 24 hours. Batch packaging processing (from the same receiving bank) 2. On-line: corresponding processing system 4. Other systems: online banking, credit, international business. Peripheral equipment: reporting system, audit, historical data center 5. Account, data 1. Account Overview Baidu: Accounts are classified, systematically and continuously recorded and reflected according to the setting of accounting subjects. 2. Account type 2. 1 According to data type 1, ledger: account information: account name, customer number, account opening date, account balance, etc. 2. Sub-ledger: transaction details: transaction date, transaction amount and transaction teller. 3. Journal: transaction journal: transaction date, transaction journal number, transaction amount and transaction teller. 4. Cross-reference table: one card cross-reference table, one card cross-reference table card number-account number 5, registration book, expense account registration book, acceptance bill registration book, etc. 6. General ledger daily ledger, monthly ledger 2.2 deposit account, loan account 45 1 22.12.2.1enterprise ledger1,basic account: settlement account handles daily transfer settlement and cash receipt and payment. The only one. 2. General account: an account used to transfer bank loans outside basic account to affiliated non-independent accounting units where depositors in basic deposit account are absent. You can handle transfer settlement and cash deposit, but you can't handle cash withdrawal. 3. Temporary account: the longest account can not exceed two years. Registered capital verification, only accept but not pay. 4. Margin account: the account where the margin is kept. 5. Special account: special funds, special management and use. (1) Capital construction funds; (2) Updating and transforming funds; (3) Extrabudgetary funds; (4) Funds for purchasing grain, cotton and oil; (5) Securities trading settlement funds. (6) Futures trading margin. (7) Trust funds; (8) interbank funds deposited by financial institutions; (9) Policy real estate development funds; (10) Company bank card reserve fund; (1 1) Housing accumulation fund; (12) social security fund; (13) Income remittance funds and business expenditure funds; (14) organization funds of the party, league and trade union; (15) Other funds that need special management and use. 2.2.2 Correspondence between private card number and account number (Figure) 3. Data characteristics and processing 3. 1 real-time running list: real-time accounting, true reflection. 3.2 Non-real-time other tables: written (recorded) after core reconciliation in the evening. 6. Interest, interest rate 1. Concept Baidu: interest rate, interest rate 1 interest rate = principal x interest rate x deposit term X( 1- interest tax) is the price that borrowers must pay when using monetary funds. Essentially, it is a part of profit and a special transformation form of profit. Interest rate 1.2 indicates the ratio of interest amount to principal in a certain period. Interest rate = interest amount/principal/time × 100%2. 2. 1 classified by interest bearing method, annual interest rate, monthly interest rate and daily interest rate 2.2 classified by execution method, interest rate, default interest rate, fixed interest rate and floating interest rate 2.3 classified by business type, deposit interest rate: demand loan, term loan interest rate: mortgage loan and car loan 7. Common code 1. Classification organization number, account number, card number, customer number, operator number, serial number, currency, operation code/view/89109eed0975f46527d3e182.html/view/495b6cd73186bceb65438.