会计业务操作规范化手册

会计业务操作规范化手册内容摘要：

....................................52 单位存款特殊业务 ....................................................................................................................................................................................52 正常转不动户 ....................................................................................................................................................................................53 不动户转营业外收入 ..........................................................................................................................................................................53 不动户销户 ........................................................................................................................................................................................54 不动户查询 ........................................................................................................................................................................................55 换开单位定期存单 .............................................................................................................................................................................55 换回单位定期存单 .............................................................................................................................................................................56 调整账户积数 ....................................................................................................................................................................................56 单位定期存款开户证实书挂失 ...........................................................................................................................................................56 单位定期开户证实书挂失补发、解挂、撤销挂失 ...............................................................................................................................56 账户信息维护 ...................................................................................................................................................................................57 4 司法及有权机关的查询、冻结、扣划 ........................................................................................................................................................57 司法查询业务 ..................................................................................................................................................................................57 账户冻结 ...........................................................................................................................................................................................58 账户解冻 ...........................................................................................................................................................................................59 扣划 ..................................................................................................................................................................................................60 第二篇 贷款业务 一、普通贷款 ......................................................................................................................................................................................................61 信用贷款发放 .........................................................................................................................................................................................61 保证贷款发放 ...........................................................................................................................................................................................62 抵质押贷款发放 .......................................................................................................................................................................................63 贷款展期 ..................................................................................................................................................................................................64 单位贷款归还业务 ....................................................................................................................................................................................64 按揭贷款 ..................................................................................................................................................................................................65 按揭贷款发放 ....................................................................................................................................................................................65 按揭贷款还款 ....................................................................................................................................................................................66 贴现业务 ................................................................................................................................................................................................68 二、贷款特殊业务处理 ......................................................................................................................................................................................68 抵债资产 ..................................................................................................................................................................................................68 抵债资产抵入 ....................................................................................................................................................................................68 抵债资产处置 ..................................................................................................................................................................................70 抵债资产核销 ..................................................................................................。