问题 问答题 案例分析题

某农发行会计部门接到客户信贷部门审批的书面通知和移交的相关资料,办理银行承兑汇票承兑业务。出票人为单位活期存款科目下的“第二纺织公司”,汇票金额10万元。

要求:

(1)会计部门接到汇票和承兑协议后,应进行哪些审查?

(2)审查无误后如何处理?

(3)请按照农发行结算业务收费标准计算出承兑手续费,并写明会计分录。

答案

参考答案:

(1)应审查汇票必须记载的事项是否齐全,出票人的签章是否符合规定,出票人是否在本行开立存款帐户,汇票上记载的出票人名称、帐号是否相符,汇票是否是统一规定印制的凭证。

(2)审核无误后,在第一、二联汇票上注明承兑协议编号,并在第二联汇票“承兑人签章”处加盖汇票专用章并由授权的经办人签名或盖章。由出票人申请承兑的,将第二联汇票连同一联承兑协议交给出票人;由持票人提示承兑的,将第二联汇票交给持票人,一联承兑协议交给出票人。

(3)承兑手续费=票面金额×0.5‰=10万元×0.5‰=50.00(元)

会计分录:

借:单位活期存款——第二纺织公司50

贷:其他营业收入—其他手续费收入50

阅读理解
阅读理解。
     Traditional Chinese festivals are now getting their own logos (标识). Here're logos for China's seven
important traditional festivals.
     Chunjie, Spring Festival, China's lunar new year, is the most important of the
traditional Chinese holidays. People usually get together, watch fireworks and the
lion dance, eat dumplings and put on new clothes. They pay New Year calls to
their relatives and friends. Children usually get red packets.
     Yuanxiao, Lantern Festival
is on the 15th day of the first
month in the Chinese calendar.
People watch lanterns and eat
sweet dumplings.
     Qixi, the Night of Sevens is
on the seventh day of the seventh
month in the Chinese calendar.
It's Chinese version (版本) of
Valentine's Day (情人节).
     Qingming, Tomb-Sweeping
Festival is around April 5. People
from home and abroad go to the
graves (墓) of the dead in
memory of (纪念) them.
     Zhongqiu, Mid-Autumn
Festival, is on the 15th day of
the eighth month in the Chinese
calendar. Families enjoy moon
cakes and tell the story of
Chang'e.
    Duanwu, Dragon Boat Festival
is on the fifth day of the fifth
month in the Chinese calendar.
People eat rice dumplings and
remember the poet Qu Yuan.
     Chongyang, Double Ninth
Festival is on the ninth day of
the ninth month in the Chinese
calendar. It's the date to pay
respect (尊敬) to the old.
1. Mid-Autumn Festival is ________ in the Chinese calendar.
A. on 15th of August
B. on 7th of July
C. on 15th of January
D. on 5th of May
2. What do Chinese people eat at Dragon Boat Festival?
A. Dumplings.
B. Moon cakes.
C. Rice dumplings.
D. Sweet dumplings.
3. Chinese version of Valentine's Day is ________.
A. Lantern Festival
B. the Night of Sevens
C. Spring Festival
D. Tomb-Sweeping Festival
4. At Tomb-Sweeping Festival, people go to the graves in memory of ________.
A. Qu Yuan
B. the elderly
C. Chang'e
D. the dead
5. At Double Ninth Festival, what do people usually do?
A. They watch lanterns.
B. They pay respect to old people.
C. They visit their relatives.
D. They get together to tell stories
选择题