金融企业会计试题

金融企业会计试 姓名_________ 班级_________ 学号_________ 一:概念题(每题6分，共30分) 1. 我国金融机构体系 2. 政策性银行 3. 资金汇划清算系统 4. 同城票据交换 shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 5. 外汇 二:问答题(每题10分，共40分) 1. 什么是票据贴现，其与其他贷款方式的区别是什么, 2. 什么是支付结算，支付结算的种类有哪些, 3. 现金出纳工作应遵循的基本原则有哪些, shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 4. 简述外汇分账制与外汇统帐制的含义及各自的优缺点, 三:核算题(每题10分，共30分) 1. 工商银行柳州分行9月30日收到工贸大厦交来的贴现凭证和商业承兑汇票(由柳钢集团签发并承兑)各一份，金额为90000元，到期日为10月30日，月贴现率为5.10‰。假如你是工商银行柳州分行的会计，试计算贴现利息及贴现金额并做会计分录。 shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 2. 某银行营业终了发生出纳长款400元，原因未明，经会计主管批准后记账。上述出纳长款，经查找为银行少付开户 单位350元，企业领取，另50元确实无法归还，经批准列作银行营业外收入。试根据以上事项做分步会计分录。 3.某商业银行分行1月23日发生下列业务: (1)客户汪洋持外汇2500美元兑换人民币，当天美元买入价为826元/100美元。 (2)客户陈星因出国学习，用人民币购买20000美元，当shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 天美元卖出价为827元/100美元。 (3)万达公司持美元现金5000元存入现汇账户，当天现汇 买入价为823元/100美元，外汇卖出价为826元/100美元。 试根据汇率计算相关的外币业务和人民币业务并分别编制 各项业务的会计分录。 shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider