实习报告—银行实习(共22页).doc
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1、精选优质文档-倾情为你奉上 实习报告银行实习 经过在建行的个半月的实习,我从客观上对自己在学校里所学的知识有了感性的认识,使自己更加充分地理解了理论与实际的关系。我这次实习所涉及的内容,主要是会计业务(对公业务),其他一般了解的有储蓄业务、信用卡业务、贷款业务。 会计业务 对公业务的会计部门的核算(主要指票据业务)主要分为三个步骤,记帐、复核与出纳。这里所讲的票据业务主要是指支票,包括转帐支票与现金支票两种。对于办理现金支票业务,首先是要审核,看出票人的印鉴是否与银行预留印鉴相符,方式就是通过电脑验印,或者是手工核对;再看大小写金额是否一致,出票金额、出票日期、收款人要素等有无涂改,支票是否已
2、经超过提示付款期限,支票是否透支,如果有背书,则背书人签章是否相符,值得注意的是大写金额到元为整,到分则不能在记整。对于现金支票,会计记帐员审核无误后记帐,然后传递给会计复核员,会计复核员确认为无误后,就传递给出纳,由出纳人员加盖现金付讫章,收款人就可出纳处领取现金(出纳与收款人口头对帐后)。转帐支票的审核内容同现金支票相同,在处理上是由会计记帐员审核记帐,会计复核员复核。这里需要说明的是一个入帐时间的问题。现金支票以及付款行为本行的转帐支票(如与储蓄所的内部往来,收付双方都是本行开户单位的)都是要直接入帐的。而对于收款人、出票人不在同一家行开户的情况下,如一些委托收款等的转帐支票,经过票据交
3、换后才能入帐,由于县级支行未在当地人民银行开户,在会计账上就反映在“存放系统内款项”科目,而与央行直接接触的省级分行才使用“存放中央银行款项”科目。而我们在学校里学习中比较了解的是后者。还有一些科目如“内部往来”,指会计部与储蓄部的资金划拨,如代企业发工资;“存放系统内款项”,指有隶属关系的下级行存放于上级行的清算备付金、调拨资金、存款准备金等。而我们熟知的是“存放中央银行款项”,则是与中央银行直接往来的省级分行所使用的会计科目。一些数额比较大的款项的支取(一般是大于或等于万元)要登记大额款项登记表,并且该笔款项的支票也要由会计主管签字后,方可支取。 “一天之际在于晨”,会计部门也是如此。负责
4、记帐的会计每天早上的工作就是对昨天的帐务进行核对,如打印工前准备,科目日结单,日总帐表,对昨日发生的所有业务的记帐凭证进行平衡检查等,一一对应。然后才开始一天的日常业务,主要有支票,电汇等。在中午之前,有票据交换提入,根据交换轧差单编制特种转帐借、贷方凭证等,检查是否有退票。下午,将其他工作人员上门收款提入的支票进行审核,加盖“收妥抵用”章,交予复核员录入计算机交换系统。在本日业务结束后,进行日终处理,打印本日发生业务的所有相关凭证,对帐;打印“流水轧差”,检查今日的帐务的借贷方是否平衡。最后,轧帐。这些打印的凭证由专门的工作人员装订起来,再次审查,看科目章是否盖反、有无漏盖经办人员名章等,然
5、后装订凭证交予上级行进行稽核。这样一天的会计工作也就告一段落了。 储蓄业务 储蓄部门目前实行的是柜员负责制,就是每个柜员都可以办理所有的储蓄业务,即开户,存取现金,办理储蓄卡等,凭证不在想对公业务部门那样在会计之间传递,而是每个柜员单独进行帐务处理,记帐。但是每个柜员所制的单据都要交予相关行内负责人先审核,然后再传递到上级行“事后稽核”。 信用卡业务 信用卡按是否具有消费信贷(透支)功能分为信用卡与借计卡。信用卡又按持卡人是否向发卡银行交纳准备金分为贷计卡与准贷计卡。贷计卡是银行授予持卡人一定的信用额度,无需预先交纳准备金就可在这个额度内进行消费,银行每月会打印一张该客户本月消费的清单,客户就
6、可以选择全部付清或支付部分,如果选择后者,则未付清部分作为银行的短期贷款以复利计。而准贷计卡则是交纳一定的准备金,然后银行再授予其一定的消费额度的一种信用卡。借计卡是没有透支功能的,但可以进行转帐结算,存取,消费的一种卡。如建行的储蓄龙卡。信用卡还可以按使用对象分为单位卡与个人卡;按信用等级分为金卡与普通卡。 信贷业务 由于目前的实际情况,中小企业融资难,尽管央行一再出台有关鼓励银行向中小企业贷款的方案,但是,在各个银行内部都有严格的控制。建行也是如此。所以,银行目前也投入了个人贷款领域。需要注意的是,银行的个人贷款业务并不是直接将款贷给个人,而是与商家签订一定的协议,其实是将款贷给商家,然后
7、商家把商品卖给个人,个人再还款给银行。银行在与商家签订协议时,审查商家的证件是否齐全。而个人要向银行提供有关的收入证明,身份证明等。一般都是以购买的标的物作为抵押,最常见的就是动产抵押(如汽车贷款)和不动产抵押(如住房贷款)。信贷部门实行的是 审贷分离制,就是进行贷款客户开发与具体发放贷款,审核贷款可能性的工作人员是各司其职的。 小结 通过这次的实习,我对自己的专业有了更为详尽而深刻的了解,也是对这几年大学里所学知识的巩固与运用。从这次实习中,我体会到了实际的工作与书本上的知识是有一定距离的,并且需要进一步的再学习。虽然这次实习的业务多集中于比较简单的前台会计业务,但是,这帮助我更深层次地理解
8、银行会计的流程,核算程序提供了极大的帮助,使我在银行的基础业务方面,不在局限于书本,而是有了一个比较全面的了解。尤其是会计分工,对于商业银行防范会计风险有着重要的意义,其起到了会计之间相互制约,互相监督的作用,也有利于减少错误的发生,避免错帐。俗话说,千里之行始于足下,这些最基本的业务往往是不能在书本上彻底理解的,所以基础的实务尤其显得重要,特别是目前的就业形势下所反映的高级技工的工作机会要远远大于大学本科生,就是因为他们的动手能力要比本科生强。从这次实习中,我体会到,如果将我们在大学里所学的知识与更多的实践结合在一起,用实践来检验真理,使一个本科生具备较强的处理基本实务的能力与比较系统的专业
9、知识,这才是我们学习与实习的真正目的。 Practice Teaching Report Practice makes perfect! After more than three years of acquiring knowledge in college, I feel completely like practicing what I have learned and luckily this year I got a chance to practice teaching English in online education with Beiwaionline Tutorial C
10、enter in Bohai University. Now the practice has come to an end. However, I have so many feelings and memories that I can not help writing this paper to summarize what I have experienced and learned. At the very beginning when I practiced, I was quite excited about my work. When I stood in the classr
11、oom and faced my students I could easily get them interested in the class and teach them what I have learned in my college. But just wait! Classroom teaching is not the only task. I would also teach the students in a brand new way- Online Education. I suddenly felt I was a complete green hand. I was
12、 even not sure what the online education is and what I should do. At that time, my tutors came to me and taught me a new lesson. Online Education is considered as a new way of teaching in China, though some countries started several years ago. The capacity of the traditional campus higher education
13、is limited, and though it has increased enrollment in recent years, it still cannot meet the needs of our young people who wish to continue their studies let alone the needs of mature people already in the workplace who may wish to extend their qualifications. And Beijing Foreign Studies University
14、founded the Institute of Online Education to meet peoples needs for English language training at tertiary level. Well, I have been informed what I need to start my work. As an online education teacher I should not be only good at English and teaching, but skillful in using computer as well. For inst
15、ance, I have to use the Microsoft PowerPoint to create a lecture and even host a online seminar through the Internet. So in the first week I learned a lot about the modern teaching method. Also, I was lucky to audit several classes by my instructors. This really teaches me a new lesson. The knowledg
16、e and skills we acquired at school is not enough when we get to work. Opportunity only goes to those who are already prepared. I think from now on I will be very glad to get challenged at all times. To teach in such a new way is actually not a breeze. Every weekend after teaching online in the weekd
17、ays, we have a classroom meeting. The students are supposed to propose their questions of the relative course. They work very hard in their study, which means I have to be so fully prepared about my lesson that I will not disappoint them. Therefore, everyday I forced myself to prepare my lesson: stu
18、dying the book, go online to search relative resources, writing the teaching plan, devising the class and even practicing giving a lecture in advance. I still remember my first class a couple of weeks ago. I was very nervous at first. More than sixty eyes stared at me. At that time, I was stressed o
19、ut. Ten minutes later, I gradually relaxed and gave the lesson calmly. I tried my best to make the class proceed smoothly: offering the outline of each unit in the book, underlining the language focus and major points, answering the questions and assigning the homework. All the students were complet
20、ely involved in the class. After class, most of them surrounded me with smiles and thanked for my wonderful performance and said how much they liked the class. I felt flattered. In the meantime, I suddenly found I was so happy to be a teacher. It is really a pleasure that you are trusted and appreci
21、ated for your work by others. They considered me as their close friends. Never had I been so sure that I would choose teaching as my undertaking. For the rest of the month I kept doing all I can to finish my work. Not only for the students, but also for myself. When the practice came to the end, the
22、 dean of the department and my tutors gave me a high valuation. As for myself, I take this experience as a beginning of my future studying and working. Thanks to this practice, I learned a lot everyday and strengthened my will to devote myself to the education in the near future. My one-month practi
23、cing teaching is over, but my striving after my ideal will never stop! 翻译后的对照译文 经过三年多的知识,在大学、 我觉得我学习练习完全一样,幸好今年我得到一个机会实践教学 网上英语补习教育中心beiwaionline渤海大学. 现在实践已经走到了尽头. 但是 我有很多感想和回忆,我不禁写作本文总结我 经验和教训. 当我在开始练,我很兴奋,我的工作. 当我站在我的学生在教室、我很容易遇到他们感兴趣的是阶级 我教他们,我学到大学. 但是瞧! 课堂不是唯一的任务. 我也教导学生在一个全新的方式-网上教育. 我突然觉得
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