银行是经营管理货币信用的金融机构，它运用货币信用这一特殊形式筹集、融通和分配资金，是社会资金的总枢纽。商业银行会计（以下简称银行会计）是依据会计学的基本原理和基本方法，针对银行业务经营活动的特点而形成的适用于银行业的专门会计。银行会计直接办理和实现银... A bank is a financial institution that manages and manages monetary credits. It uses the special form of monetary credit to raise, pool and distribute funds. It is the overall social capital hub. Commercial bank accounting (hereinafter referred to as bank accounting) is based on the basic principles of accounting and basic methods for the banking business activities of the characteristics of the formation of specialized banking for accounting. Bank accounting directly for the realization and ...