会计业务操作规范化手册

会计业务操作规范化手册

目录1

第一篇存款业务

一、客户信息..................................................................................................16

1.1建立客户信息...............................................................................................................16

1.2修改客户信息（账户信息变更）..............................................................................................18

1.3删除客户信息...............................................................................................................19

二、个人存款业务..............................................................................................20

2.1个人存款开户...............................................................................................................20

2.2续存（包括存折、丰收借记卡）...............................................................................................22

2.3取款（包括存折、丰收借记卡）...............................................................................................23

2.4转账（包括卡卡、卡折、折折转账）...........................................................................................24

2.5销户/部份支取...............................................................................................................25

2.6活期储蓄账户转个人结算户...................................................................................................26

三、借记卡业务................................................................................................27

3.1个人开卡...................................................................................................................27

3.1.1个人开卡..................................................................................................................27

3.1.2丰收卡单卡申领............................................................................................................28

3.2.续存.......................................................................................................................28

3.3.取款.......................................................................................................................28

3.4销户（有折卡销户与无折卡销户）.............................................................................................28

四、单位存款业务..............................................................................................29

4.1单位活期存款................................................................................................................29

4.1.1单位活期存款开户.......................................................................................................29

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4.1.2单位活期存款账户启用...................................................................................................31

4.1.3单位活期账户销户.......................................................................................................31

4.1.4单位验资、增资户开户...................................................................................................33

4.1.5单位验资、增资户转正常户...............................................................................................34

4.1.6单位验资、增资户退资...................................................................................................34

4.2单位定期存款................................................................................................................35

4.2.1单位定期存款开户........................................................................................................35

4.2.2单位定期存款部分提前支取/销户.........................................................................................36

4.3单位协定存款...............................................................................................................37

4.3.1单位协定存款开户.....................................................................................................37

4.3.2单位协定存款销户.....................................................................................................38

4.4保证金存款..................................................................................................................38

4.4.1活期保证金存款开户/存款................................................................................................38

4.4.2活期保证金续存..........................................................................................................39

4.4.3活期保证金支取/销户..................................................................................................39

4.4.4定期保证金开户..........................................................................................................40

4.4.5定期保证金部分提前支取/销户...........................................................................................40

4.5单位通知存款...............................................................................................................41

4.5.1单位通知存款开户.......................................................................................................41

4.5.2单位通知存款部提/销户..................................................................................................42

4.6单位现金业务...............................................................................................................43

4.6.1单位现金存款...........................................................................................................43

4.6.2单位现金取款...........................................................................................................43

4.7单位通存通兑................................................................................................................44

4.7.1单位活期存款账户通兑申请/取消.........................................................................................44

4.7.2单位活期存款账户通存...................................................................................................45

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4.7.3单位活期存款账户通兑..................................................................................................45

4.7.4单位活期存款账户通存通兑差错处理.......................................................................................46

五、存款其他业务.......................................................................................................47

5.1存款证明....................................................................................................................47

5.1存款证明开立/补打/撤销..................................................................................................47

5.2个人存款特殊业务...........................................................................................................48

5.2.1口头挂失/解挂..........................................................................................................48

5.2.2书面挂失...............................................................................................................49

5.2.3解挂/挂失补开/挂失销户................................................................................................49

5.2.4止付...................................................................................................................50

5.2.5解付...................................................................................................................50

5.2.6存折/存单/卡的换发....................................................................................................51

5.2.7改密写磁..............................................................................................................51

5.2.8支付方式修改..........................................................................................................52

5.2.9账户业务即时通业务....................................................................................................52

5.3单位存款特殊业务..........................................................................................................53

5.3.1正常转不动户...........................................................................................................53

5.3.2不动户转营业外收入....................................................................................................53

5.3.3不动户销户.............................................................................................................54

5.3.4不动户查询.............................................................................................................55

5.3.5换开单位定期存单......................................................................................................55

5.3.6换回单位定期存单......................................................................................................56

5.3.7调整账户积数...........................................................................................................56

5.3.8单位定期存款开户证实书挂失...........................................................................................56

5.3.9单位定期开户证实书挂失补发、解挂、撤销挂失..........................................................................57

5.3.10账户信息维护..........................................................................................................57

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5.4司法及有权机关的查询、冻结、扣划...........................................................................................57

5.4.1司法查询业务.........................................................................................................57

5.4.2账户冻结...............................................................................................................58

5.4.3账户解冻..............................................................................................................59

5.4.4扣划...................................................................................................................60

第二篇贷款业务

一、普通贷款..................................................................................................61

1.1信用贷款发放...............................................................................................................61

1.2保证贷款发放...............................................................................................................62

1.3抵质押贷款发放.............................................................................................................63

1.4贷款展期...................................................................................................................64

1.5单位贷款归还业务...........................................................................................................64

L6按揭贷款....................................................................................................................65

1.6.1按揭贷款发放..........................................................................................................65

1.6.2按揭贷款还款..........................................................................................................66

1.7贴现业务...................................................................................................................68

二、贷款特殊业务处理..........................................................................................68

2.1抵债资产....................................................................................................................68

2.1.1抵债资产抵入............................................................................................................68

2.1.2抵债资产处置..........................................................................................................70

2.1.3抵债资产核销............................................................................................................71

2.2贷款形态调整................................................................................................................71

2.3呆账核销....................................................................................................................72

2.4贷款信息维护（通知书业务）..................................................................................................73

三、委托贷款业务..............................................................................................75

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3.1委托贷款业务...............................................................................................................75

四、银团贷款..................................................................................................80

4.1银团贷款的发放.............................................................................................................80

4.2银团贷款的归还............................................................................................................82

五、资产业务新产品............................................................................................83

5.1信贷资产买断受让..........................................................................................................83

5.2信贷资产买断出让..........................................................................................................84

5.3信贷资产回购受让..........................................................................................................85

5.4信贷资产回购出让..........................................................................................................86

六、国内保函业务..............................................................................................87

6.1国内保函业务开具入账........................................................................................................87

6.2国内保函收回和销记..........................................................................................................88

6.3国内保函中的偿付和垫付款...................................................................................................89

七、银行承兑汇票（见支付结算篇）..............................................................................89

第三篇支付结算业务

一、支票业务..................................................................................................89

1.1受理本行客户签发的转账支票业务............................................................................................89

1.2受理他行转账支票业务......................................................................................................91

1.3现金支票...................................................................................................................91

二、银行本票..................................................................................................91

2.1签发银行本票..............................................................................................................91

2.2银行银行本票付款..........................................................................................................93

2.3银行本票的解付.............................................................................................................93

2.4银行本票未用退回...........................................................................................................94

2.5银行本票超期付款...........................................................................................................95

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三、银行汇票..................................................................................................95

3.1签发银行汇票...............................................................................................................95

3.2银行汇票付款..............................................................................................................97

3.3银行汇票的解付.............................................................................................................99

3.4银行汇票未用退回/超期付款.................................................................................................100

四、银行承兑汇票..............................................................................................101

4.1银行承兑汇票承兑..........................................................................................................101

4.2银行承兑汇票的付款.......................................................................................................103

4.2.1银行承兑汇票到期支付款项处理........................................................................................103

4.2.2银行承兑汇票一持票人开户银行受理汇票的处理..........................................................................104

4.2.3银行承兑汇票一收到银行承兑的付款处理................................................................................105

4.3银行承兑汇票未用处理.....................................................................................................106

4.4银行承兑汇票的特殊处理....................................................................................................106

五、票据特殊业务..............................................................................................106

5.1票据挂失止付...............................................................................................................106

5.2票据挂失退款或付款.......................................................................................................108

5.3撤销票据挂失止付...........................................................................................................109

六、辛匚兑.....................................................................................................109

6.1电子汇划往账：大额支付、小额支付与农信银（全国特约汇兑）................................................................109

6.2电子汇划来账：大额来赈业务、小额来账业务、农信银（全国特约汇兑）业务...................................................110

七、委托收款..................................................................................................111

7.1委托收款受理...............................................................................................................111

7.2发出委托收款..............................................................................................................112

7.3收到委托收款款项..........................................................................................................113

7.4收到付款人无款支付处理....................................................................................................113

7.5收到拒绝付款处理..........................................................................................................114

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7.6收到委托收款凭证..........................................................................................................114

7.7支付委托收款款项..........................................................................................................115

7.8客户拒绝付款..............................................................................................................116

八、凭证出售与业务收费.......................................................................................116

8.1凭证出售.................................................................................................................116

8.2凭证注销...................................................................................................................116

8.3收费业务.................................................................................................................117

九、结算查询查复业务..........................................................................................118

9.1查询查复业务.............................................................................................................118

9.1.1发出查询...............................................................................................................118

9.1.2收到查询...............................................................................................................119

9.2银行承兑汇票查询查复.....................................................................................................119

9.2.1发出银行承兑汇票查询.................................................................................................119

9.2.2收到银行承兑汇票查询................................................................................................120

9.2.3自由格式报文.........................................................................................................120

9.2.4客户普通的柜面查询..................................................................................................121

9.3有权部门的查询（见第一篇5.4存款的查询、冻结、扣划）....................................................................121

十、同城票据清算..............................................................................................121

10.1同城交换提出借方.........................................................................................................121

10.2同城交换提出贷方.........................................................................................................124

10.3同城交换提入借方.........................................................................................................127

10.4同城交换提入贷方.........................................................................................................128

10.5收妥抵用批量入账.........................................................................................................129

10.6日常事项..................................................................................................................130

10.7票据的交换...............................................................................................................130

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第四篇中间业务

一、代理业务..................................................................................................131

1.1代发工资..................................................................................................................131

1.2.代理保险..................................................................................................................133

二、代收费业务................................................................................................134

2.1代收电话费................................................................................................................134

2.1.1电信委托关系管理.......................................................................................................134

2.1.2电信单笔缴费...........................................................................................................135

2.1.3电信单笔缴费撤销及错账处理............................................................................................135

2.1.4连连科技缴费...........................................................................................................135

2.2代收电费...................................................................................................................136

2.2.1一次性电费查询缴纳.....................................................................................................136

2.2.2代扣电费维护及缴纳.....................................................................................................136

2.3.一户通业务.................................................................................................................137

2.4代理养老保险...............................................................................................................138

2.5代收交通罚没款.............................................................................................................138

2.6代收养路费................................................................................................................139

2.7代收财政预算外............................................................................................................139