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第四节 银行结算
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P29_32877.jpg?sign=1739458226-vmMSqsMO9ZimxcIbQBZhDOl4Layhz39G-0-0477a443881e370de267466a93dadee4)
图2-12 银行结算的定义和分类
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P29_32878.jpg?sign=1739458226-92n4RrSxe14vW54WAMdZp7VocDEmRjoc-0-7ef606a263f2759c315bf137bc0d49be)
图2-13 支付结算的定义和相关规定
一、支票
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P30_32885.jpg?sign=1739458226-5VhRK7Cre5BGB4DoFt8PdhFYaHEMLEyr-0-75c56fbfa5cea09c28173c4ed93b880b)
图2-14 支票的定义、分类和使用规定
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P30_32886.jpg?sign=1739458226-Dpqho6Tg1q7ufhOWf7csmNy2NtRQ9qYG-0-1b22b9a1562c24b7d904fffc2663e18f)
图2-15 支票的会计处理
二、银行本票
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P30_32887.jpg?sign=1739458226-FS9BYRUhyp26eKImCCWXkbqzjOYzIsj0-0-5e1cac2aefd3689bd5c4dca54f4b32b0)
图2-16 银行本票的定义、分类和使用规定
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P31_32888.jpg?sign=1739458226-tSAzCLpI60yZ3IjCaha00zy3abLZaEyf-0-f6924b23f07dcdf274f51ce1c2e38e25)
图2-17 银行本票的会计核算
三、银行汇票
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P31_32889.jpg?sign=1739458226-sfZ1qXE6blDtkaa0LFSDy3vJdjRL0uNy-0-eef0367d5f637d4196c827804dd974ef)
图2-18 银行汇票的定义、特点和使用规定
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P31_32890.jpg?sign=1739458226-1Px77DulTEJfNexCzP3fbAllKI7wnpVU-0-b67d8103ded25cd5bba69baa669d2278)
图2-19 银行汇票的会计核算
四、商业汇票
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P32_32896.jpg?sign=1739458226-psm21FTJq4M37w16vyRIKMr6NrHZsMYe-0-7c3fd3a5ec47863e90f6d327ba2275aa)
图2-20 商业汇票的定义、分类和使用规定
五、托收承付
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P32_32897.jpg?sign=1739458226-gkJVkUF24dMxxkpYqcSMGN7ofq6n34d3-0-48c2bff616f39d55e9ff72f0cef13c66)
图2-21 托收承付的定义、适用范围和使用规定
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P33_32898.jpg?sign=1739458226-uejCRMSkfSI4mnvdmBmeLxIuoZav3NQA-0-da99134eb738e69e014593ce95f99a8b)
图2-22 托收承付的会计核算
六、委托收款
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P33_32899.jpg?sign=1739458226-ueKuZM6Qv9u5CgRZIE7MFmo1ufCdDkXC-0-b0c15cce758794b2d9ad5fe2e4bddc56)
图2-23 委托收款的定义和适用范围
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P33_32900.jpg?sign=1739458226-hmMQoxYOdc9FaOV5gJfirQsnFv8m6Tq6-0-5d0c99c03fef3521a30782b60010914c)
图2-24 委托收款的会计核算
七、汇兑
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P34_32908.jpg?sign=1739458226-aQ88FaZudJTeaafnNeyomWXfQtJsJ9XD-0-a2547570f641bab8f8561cdba5e54e01)
图2-25 汇兑的定义、分类和适用范围
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P34_32909.jpg?sign=1739458226-RnnRQiym4u3FONVcyvycrWUYI060F6WN-0-234da11598cf23eb850dc618e5e375ab)
图2-26 汇兑的会计核算
![](https://epubservercos.yuewen.com/C7A287/22064498309069906/epubprivate/OEBPS/Images/Figure-P34_32910.jpg?sign=1739458226-QHAlfmDvpVjo8H82XmMHt4Xzb8q0CtoH-0-d4879c73c507dd24ddcea5388ce6a43e)
图2-27 单位、个人和银行办理支付结算应遵守的原则