农村信用合作社复习题简答题Rural credit cooperatives review questions simple answer.docx

农村信用合作社复习题简答题Rural credit cooperatives review questions simple answer.docx

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农村信用合作社复习题简答题Ruralcreditcooperativesreviewquestionssimpleanswer

农村信用合作社复习题简答题（Ruralcreditcooperativesreviewquestionssimpleanswer）

1,underwhatcircumstancescantheruralcreditcooperativesimplementunifiedlegalpersonsincounties（cities）asunits?

Answer:

accordingto"ontheruralcreditcooperativesinthecounty（city）astheunitoftheunifiedlegalguidance"provisions,inrelativelydenselypopulatedoragriculturalcommoditybasecounty（city）,county（city）canbeastheunitandtheCountyRuralCreditCooperativesUnion（city）thecorporatetounifiedlegalperson,specificconditionsare:

（1）thefulljurisdictionofruralcreditcooperativessystem,bookfundstodebt;

（2）ruralcreditcooperativesvoluntarily;（3）thecounty（city）unionstrongmanagementability;（4）aunifiedlegalpersonsharecapitalreachedmorethan10millionyuan（approvedbytheregulatoryauthorities,thebankcanbeproperlyadjusted）,andthecorecapitaladequacyratioatanytimenotlessthan2%.

2,whatisthepeasanthouseholdsmallcreditloan?

Answer:

smallfarmerscreditreferstotheruralcreditcooperativestoimprovetheruralcreditcooperativescreditservicelevel,increaseagriculturecreditinvestment,simplifycreditprocedures,betterplaytotheruralcreditcooperativesinsupportoffarmers,agricultureandruraleconomicdevelopmentintheroleoffarmers'reputationbasedonopenoffice,intheapprovedamountandwithinthetimelimitgrantedtofarmerswithoutcollateral,securedloans.Theutilitymodelissuitableforpeasants,self-employedhouseholdswhomainlyengageinrurallandcultivationorotherproductionandoperationactivitiesrelatingtoruraleconomicdevelopment.

3,ruralcreditcooperativesbasicaccountingvouchersareseveral,whatarethey?

Whatkindsofaccountingarchivescanbekeptbythecreditcooperativesonaregularbasis?

Accountingvoucherscategory

1originaldocuments15years

2accountingdocumentsfor15years

3collectingvouchersfor15years

Twoaccountingbooks

4generalledgerfor15years,includingjournal

15years5breakdown

6daysaccounting,15yearscashandbankdepositjournalstoragefor25years

7fixedassetscards,fixedassetsscrapped,clearedcustodyfor5years

8auxiliarybooksfor15years

Threefinancialreportingcategory

Includingthecompetentdepartmentsatalllevelstosummarizefinancialreports

Septemberandquarterlyfinancialstatementsfor3years,includingtextanalysis

10annualfinancialstatements（finalaccounts）,includingpermanenttextanalysis

Fourotherclasses

11over15yearsofaccountingrecord

12detailedlistofaccountingrecordskeptpermanently

13permanentdestructionofAccountingArchives

14bankreconciliation5years

15bankreconciliationform5years

4.Whatarethebasicsystemsofcashierwork?

I.wherethecashhandlingbusinessishandled,thefollowingbasicrulesmustbeobserved:

（1）inchargeofthemoneyaccount;afterreceivingtheaccount,firstpaytheaccount;thenpaythebill.

（two）doublecounter,doubletubebase,doublebase,doubleguardescort.

（three）cashreceipts,replacementreview.

（four）whencash,goldandsilver,valuabledocumentsandkeyitemssuchaswarehousekeys,businesssealsandsoonarechanged,theymustgothroughtheformalitiesofhandoverregistration.

（five）checkthestockintime,andmaketheaccountandaccounttally.

（six）thosewhohavenotbeentrainedinbusinesstechnologyshallnotdirectlyhandleforeignexchangetransactions.

Whereacashierortellersystemisimplemented,itshallbecarriedoutinaccordancewiththerelevantprovisions.

Two,cashreceiptsandpaymentsmustbebasedonthecontentofthecorrect,completeelementsofeffectivedocuments,completeprocedures,responsibilitiesclear,accuratefigures.

Three,thereceiptandpaymentofthevoteswhenthewholepoint,shouldbesingledoutdamagedtickets,coins,criticallyinjuredticketsinaccordancewiththefollowingstandards:

（1）amissingpieceofthename,lace,prefix,number,andoneofthenationalemblemismissing;

（two）thepaperisolder,therearecracksaroundorinthemiddle,orthefaceisbroken;

（three）abreachoverasheetof1/3oracrackinthefaceorpatternoflace;

（four）duetooil,inkstainscausedbydirtyfacelargerorgraffitiwritingtoomuch,whohindercleanface;

（five）thecolorofthefaceisseriousandthepatternisclearlydefined;

（six）coinsbroken,perforated,deformedorworn,damagedbyoxidation,andpartlypatterned.

Four,thevotesmustbedoneatallpoints,accurate,neat,netpick,tietight,stampedclear.

Five,cash,goldandsilver,foreigncurrencies,securities,etc.,mustbekeptinstorage.Themantissaboxwithoddnumbersshallbelockedbythereceiverandstoredinthewarehouse.Incashorinkindshouldbekind,neat,cleanupnotes.Nopersonalbelongingsorotherarticlesareallowedinthelibrary.

Six,thetellerwrong,shouldimmediatelyfind,andreporttotherelevantdepartments.Thelossoftrulywrongmoneyistreateddifferently.

（a）technicalfault,accordingtotheprovisionsoftheexaminationandapprovalprocedures,longGuigong,shortloss,nottolearnfromeachother.Falsereceiptofgenuinecounterfeitbanknotes,accordingtotheprescribedprocedures,reportedlosses.

（two）responsiblefortheaccidentshouldbewrong,longpublic,theprincipleofshortselfpay.

（three）frommisappropriationoffundsandbelongstoalongparagraph,shallrecoverthemoney,andgivethecorrespondingpunishment;violatethecriminallaw,thetransferofthejudiciary.

Seven,allcash,gold,foreigncurrency,negotiabledocuments,paymentofstamp,storageandwarehouse,safekey（password）transfermusthandlethetransferprocedures.Thetwosidesshouldtransferandsupervisethehandoverpersontoclear,andregistertransferregisterandcommonsignature.Transferregistershouldbekeptproperlyforreference.

5,whatareoursavingspoliciesandprinciples?

ThenewChineseaftertheestablishmentoftheConstitutionandlawsofourcountryhaveclearprovisionsfortheprotectionofownershipoflegalsavingsdepositsofindividualsarenotviolated,whichhasalwaysbeentheimplementationofprotectionandincentivesforsavings,specificallythedepositpossessionbelongstoalldepositors,andshallnotinfringeonanydeposit;whollyownedbythedepositorfree,anypeopleshallnotinterfere;ownershipofdepositorsdepositdisposal,nopersonshallbedeprivedof;savingsinterestexemptfrompersonalincometaxadjustmentstate.

China'ssavingsprincipleisbasedontheConstitutionandthelawtoprotectthelegitimaterightsandinterestsofindividualswithoutinfringementofthepremise,theimplementationofthe"voluntarydeposits,withdrawalsfree,depositinterest,fordepositorsconfidential"principle.

Willingnesstodeposit-depositorstoparticipateinsavings,deposit,deposit,deposit,whatkindofdeposit,whichbankaccountsopen,isavoluntaryact,nooneandnounitscaninterfere.

Freedomofwithdrawal-howmanywithdrawalsandwhentowithdraw,isalsoafreedecision,andnoindividualorunitcaninterfere.

Depositshaveinterest--depositorsdepositmoneyinfinancialinstitutions,andfinancialinstitutionsmustpayinteresttodepositorsinaccordancewiththeinterestratessetbythestate.

Confidentialityforthedepositors--deposits,savingstype,name,address,sealandotherstyles.Thefinancialinstitutionsshallnotdisclosetooutsiders,inordertoprotectthesafetyofdeposits.

6,loanfivelevelclassificationofthecoredefinition?

Answer:

ruralcreditcooperativesinaccordancewiththedegreeofrisk,loansaredividedintonormal,concern,secondary,suspiciousandlossoffivegrades,ofwhichthelatterthreecategoriesreferredtoasnon-performingloans.

（1）normalloans:

theborrowercanperformthecontract,thereisnotenoughreasontosuspectthattheprincipalandinterestoftheloancannotberepaidinfullandontime.

（2）payattentiontoloans:

Althoughborrowershavetheabilitytorepaytheprincipalandinterestofloans,therearesomefactorsthatmayadverselyaffecttherepayment.（3）subprimelending:

theborrower'sabilitytorepaytheloanhasobviousproblems.Itisentirelydependentonitsnormaloperatingincomeandcannotrepaytheprincipalandinterestoftheloaninfull.Eveniftheguaranteeiscarriedout,itmaycausecertainlosses.（4）suspiciousLoans:

borrowerscannotrepaytheprincipalandinterestofloansinfull,eveniftheimplementationoftheguarantee,itwillcertainlycausegreaterlosses.（5）lossofloan:

afterallpossiblemeasuresorallnecessarylegalprocedures,principalandinterestarestillnotrecoverableoronlyasmallpartisrecovered.7,whyshouldwestrengthenloanriskmanagement?

Answer:

toimprovethequalityofcreditassetsandpreventtheriskofloansisthekeypointoftheassetliabilityratiomanagementofruralcreditcooperatives.Loanriskreferstothepossibilitythattheborrowerwhogetstheloancannotrepaytheprincipalandinterestinaccordancewiththecontract.Aslongasthereiscreditbusiness,theremustbeloanrisk.Ruralcreditcooperativeshavethewidestrangeofloans,includingindividualfarmers,families,ruraleconomicorganizationsandruralindustrialandcommercialenterprises,aswellasothernon-agriculturalindividualsorenterprises.Fundamentally,theseservicesarethesourceofcreditriskforruralcreditcooperatives.Inthecourseofitsoperation,theborrowercausesuncertaintyinthemanagementoftheborrowerduetovariousfactors,thusformingtheoperatingriskoftheborrower,whichistransferredtothecreditcompa