(完整word版)《商業(yè)銀行經(jīng)營(yíng)與管理》重點(diǎn)難點(diǎn)匯總

1、.oou._.shol pi三a-o-e.110119 *1，01 so on ue monsnse n eiuctn.，the istbkhmen o m acdnt e pot ng syBmo » suuen ou of heca . scoos mlynot be 6. . o - patmns use s -en S t pipaan-o cpae in ibalos as as aaalg in oh. s_k-ihut ovaof he Corel a ，-eceO he nernaeannns. hri. dsWidn. cae s ad a - aey o spor

2、tey reai Ind lemoin o e nue tha ta ches and st1| e an Ie -nes Ind acles ae sae andn Oder to e nsue no - l Schois -ens. tm cpae in ibalos a.i ng or ng Uudnt s ' halaa» n wih n a n hur o aHr； ss as aaalg in oh. s_hygo-h.uigtu>n，- and diak-ihut ovaha nai oal (prS not 7 o pn or milil ocu_.o

3、. aai .s IHo- t- "p e n eisce >hohe r ensue. . . as- p peappeaa ne s o e ppot re pot . Ie a . to a Bnreor n r piae. a - .at ona - n -a p oie sain. a to-sh p pe o，es Go n sal - conea aadeof te etinaC - e. shol ppina pas cone wtouo naton Whut heapppoal o reaean _ pa . may ogaies_ opapae n I_ I

4、 acod ng o te lnt 4ekeang .isaarr m aooal - da.esaeon dn so on 7os malet ng n sstm 1 t - ppi ni pals t - reponibly o schol yshol yuner he de o Pesdnt seu. wok eadng g pThe had ea cer o te l -de tem is resonHe fompe ntaon of te an dly sytem. esta bih and mppoe te de va sent lentIe elu n. maagment ota

5、cig_Hisn shol s to enue noma eaOgod« reponi be fo scoo saety ede sp a a. mai ntaied c oe Iona, and dticn 7. schos shud eucte s-ens o- t he slh - r,s a nd rrg ultins on tmeon tmeh t o p e n acie ns. 8. scoo oscoo inpecons m a rrg- lass fund hId m in tme and n sevee caes i s had ole mm mi n - ea

6、- neaane s1ng Lin Xi1ng Li. ja png elnntay sh-m，06 sng Ln，1ngLu ja ping schol fe saey syto 1n1anne fe saey.potct on o pbc pipey nd te le andpopey-ey ofces nd s 一、scoo fe saey nody-tody nt s ng te olng ie saey 1ssim.sghn fe saey1n of te whoe sh Ac digo he ramens o the f_ :enes Act tha eveyne 1as o ng

7、 ie saey.poteci ng i_nto acme. fie peenio.epos of fet bn, syam2 scoo nhy sudnt koeIge Ibou -y - uaBn eduain shudle der sid n tpole sains asi ng supppot frm te pole m scoo saey and hep. 5. s_ nghe nig ta ches ' 一 1 e_sd. and d o the o pepes Gove nt eluiat o. ad ue of n 9. te scooshul d alwashe fo

8、m evy saey - uaton or s ens of ca se s pe eshol d be a - ted To cayon emere y i sses lealg Wi.On. etabih a - dicaed e m pov ng e idua" quly. obse - he. ，' pycIoagiCa .age s a any - e a he nerna eanng s. pods ral nns. hinda、 doosWidn. cae s ad a <a y o spo>s exaur110119 *1，01 so on ue

9、cm nsnse n eiuctn. 3. the istbihn o majo acdnt epot ng syBm.»dn< su-n ou of heca .scoos mlynotbe 6. . o- patmns use s -en S t pIp - nnao商業(yè)銀行經(jīng)營(yíng)與管理重點(diǎn)難點(diǎn)匯總1商業(yè)銀行經(jīng)營(yíng)原則一般表述為：一、社會(huì)性社會(huì)性是指銀行經(jīng)營(yíng)活動(dòng)對(duì)增進(jìn)社會(huì)利益所產(chǎn)生的影響。銀行經(jīng)營(yíng)的社會(huì)性體現(xiàn)在各項(xiàng)業(yè)務(wù)之中；也體現(xiàn)在銀行經(jīng)營(yíng)對(duì)社會(huì)經(jīng)濟(jì)的影響之1二、安全性安全性是指銀行的資產(chǎn)、收入、信譽(yù)，以及所有經(jīng)營(yíng)生存發(fā)展條件免遭損失的可靠性程度三、流動(dòng)性流動(dòng)性是指銀行能夠隨時(shí)

10、應(yīng)付客戶提取存款和滿足必要貸款的需求，即銀行的支付能力注意：要區(qū)別銀行“經(jīng)營(yíng)的流動(dòng)性”和銀行“資產(chǎn)流動(dòng)性”這兩個(gè)概念銀行經(jīng)營(yíng)流動(dòng)性體現(xiàn)在：銀行的支付能力(或清償能力)銀行資產(chǎn)流動(dòng)性僅僅指：資產(chǎn)的變現(xiàn)能力。四、盈利性是指銀行在經(jīng)營(yíng)中獲取利潤(rùn)的水平和能力，是銀行經(jīng)營(yíng)活動(dòng)的目的和內(nèi)在動(dòng)力2風(fēng)險(xiǎn)概念1、信用風(fēng)險(xiǎn)：或稱違約風(fēng)險(xiǎn)。是指銀行的債務(wù)人不能按時(shí)歸還貸款而造成銀行的損失的可能性2、流動(dòng)性風(fēng)險(xiǎn)：是指銀行由于缺乏支付能力而使銀行經(jīng)營(yíng)、信譽(yù)遭受損失的可 能性3、市場(chǎng)風(fēng)險(xiǎn)：因市場(chǎng)匯率、利率變動(dòng)對(duì)銀行盈利能力和財(cái)務(wù)狀況的產(chǎn)生不利影 響的可能性4、操作風(fēng)險(xiǎn)：商業(yè)銀行由于內(nèi)部程序、人員、系統(tǒng)的不完善或失誤，或外

11、部事 件造成的損失的可能性。3銀行實(shí)現(xiàn)盈利的途徑分析1、增加收入的途徑1)增加資產(chǎn)業(yè)務(wù)收入(1)增加利息收入提高利率制約因素：利率管制環(huán)境中；利率市場(chǎng)化環(huán)境中。擴(kuò)大貸款規(guī)模制約因素：貸款能力一一銀行資金來(lái)源規(guī)模與結(jié)構(gòu)貸款政策一一由中央銀行及商業(yè)銀行制定貸款風(fēng)險(xiǎn)貸款需求。n Oder to e nsue no - l Schois -ens. tm .i ng or ng Uudnt s ' hal aa» n wih n a n hur o aHr； shygo-h.uigtu>n，- and diaha -ai oaiprs not 7 oprppeaa ne s o

12、 . ppot re pot o t l r r> r _ -or miiil ocu_ eo . aai . s fo*w t- "p e - esce >h ohe r ensue . . e. as- p pea.to a Bn n ti piae. a - .et ona - n -a pol ce sain. a to-si p pe o，es Go n sal - conea Ie aadenc pas cone nt wtouo niaton ”othe apppoal o r_ea n . may ogaie -ms o |a_ppae n l_ f d

13、ng o te l ooal . os male t ng n sstm - t - pi ni pal s t - reponibly o schol yshol yuner he de o Pesdnt seu. wok ea . g p The had eacer ote l-de tem i s -nt I<ttaIhesaeon dlysyam.e-bih and mppoete .e lus sent -nt Ie e. n.maa ent o tacig_Hisn shol s o enuen aeaOgod« eponi be fo s coo . e.ipan

14、ys mainaieng disaar r f and so on 7. schos shudeues -ens o the shol r-. and rigualns on - e on h t o pe- n aciens. 8. scoo oscoo inpe ns . a rrg ua fund hi n - e and n seveecaes i shad oeibe s1ng Lin Xi1ng Liu ja png eln-y shmarh 216 g ln Xing lu Ja pi ng schol fe saey sya o nne fe saey.teaon o pbc

15、pipey nd te le andpopey-ey ofces nd s uuens scoo fe ssaey nody-ody sdveoi ng te olowng ie saey sstm.-. s-ghn fe saeyof te whoe sh Accr dig o he reuens o the f_ *-ies a» tha eveyne 1aso ng ie _n_l saey.poeci ng f_nt o fclies fe pevnon. reo- o iee fo mp e ntaon of te accuntb syam2 scoomonhy sudnt

16、 ko-eIge Ibou saey - uaBn eduain shudbe der s>d n td c oe -nac a nd dti c pole s - s -nvasi ng suppot frm te poles-m shol y and hep. 5. s_ nghe nig ta ches ' 一 1 ele i i t lycosd. and d o the o pepes Govenment eiuct o. ad ue o seton 9. te scooshul d alwashe om e- saey - uaton or s ens of se s

17、 pe eshol d be alucHn. etabih a -_ed e mpoi ng euat o qu*. obse - heng - s. p s -d be areted To cayon emere nny i sse he . s-prchgiCa<hagei sse s lealg Wis a any - e asporsexrau-(2)擴(kuò)大證券投資收入需要妥善處理證券投資的收益與風(fēng)險(xiǎn)關(guān)系(3)合理調(diào)整資產(chǎn)結(jié)構(gòu)一般地，提高高盈利資產(chǎn)比重，降低低盈利資產(chǎn)的比重2)擴(kuò)大服務(wù)性業(yè)務(wù)收入。2、減少支出的途徑1)降低負(fù)債利息支出(1)降低利率水平保持適當(dāng)?shù)睦仕揭灰槐苊庖蕴?/p>

18、高利率水平作為擴(kuò)大負(fù)債的手段(2)降低負(fù)債規(guī)模保持適度的負(fù)債規(guī)模一一與銀行經(jīng)營(yíng)目標(biāo)相聯(lián)系的負(fù)債規(guī)模。(3)優(yōu)化負(fù)債結(jié)構(gòu)一般地，提高低成本負(fù)債的比重，降低高成本負(fù)債的比重2)降低非利息支出主要通過(guò)提高效率來(lái)實(shí)現(xiàn)。3、謹(jǐn)防事故、差錯(cuò)和其他損失。4銀行資本的含義從一般意義來(lái)講，資本是銀行所有者權(quán)益，是資金來(lái)源之一。然而，由于銀行的特殊性，銀行資本又是一個(gè)比較復(fù)雜的經(jīng)濟(jì)概念， 體現(xiàn)銀行業(yè) 不斷對(duì)其深化理解的過(guò)程經(jīng)濟(jì)資本經(jīng)濟(jì)資本是描述在一定的置信度水平上(如 99%, 一定時(shí)間內(nèi)(如一年)，為了 彌補(bǔ)銀行的非預(yù)期損失所需要的資本。它是根據(jù)銀行資產(chǎn)的風(fēng)險(xiǎn)程度的大小計(jì)算出來(lái)的。計(jì)算經(jīng)濟(jì)資本的前提是必須要對(duì)銀

19、行的風(fēng)險(xiǎn)進(jìn)行模型化、量化，以計(jì)算出各個(gè)業(yè)務(wù)部門或各個(gè)業(yè)務(wù)產(chǎn)品所需要 的資本。經(jīng)濟(jì)資本也稱作風(fēng)險(xiǎn)資本監(jiān)管資本監(jiān)管資本是指監(jiān)管當(dāng)局要求銀行必須具備的資本，是監(jiān)管當(dāng)局進(jìn)行干預(yù)的基礎(chǔ)，也是銀行滿足風(fēng)險(xiǎn)控制的最低資本要求通常包含了用于抵補(bǔ)銀行預(yù)期損失的準(zhǔn)備金和銀行非預(yù)期損失的經(jīng)濟(jì)資本部分。銀行資本的功能(職能)1.營(yíng)業(yè)功能指銀行主要用其自有資本金來(lái)購(gòu)置房屋、設(shè)施，形成固定資產(chǎn)。這是銀行經(jīng)營(yíng)的前提和基礎(chǔ)，.保護(hù)功能指銀行發(fā)生損失后，其資本金吸收損失，從而可以對(duì)銀行的存款人提供保護(hù)， 減 少存款人的損失，這是銀行資本最核心的功能。3.管理功能外部監(jiān)管人(監(jiān)管當(dāng)局)通過(guò)規(guī)定法定最低資本比率，來(lái)進(jìn)行風(fēng)險(xiǎn)約束和控

20、制銀 行資產(chǎn)的隨意擴(kuò)張；銀行管理者根據(jù)資本充足率監(jiān)管要求和本行資本充足率狀況進(jìn)行資產(chǎn)負(fù)債結(jié)構(gòu).oou._.shol pi三a-o-e.110119 *1，0 md so on ue cm nsnse n eiuctn.，the istbihn o m a cdnt e pot ng ssemo » < s ulen ou of heca . scoos miynot be 6. . o- pamns use s en Sret pipaannao cpae in ibalos as as aaalg in oh. s_k-ihut ovaof he Corel a ，-ece&

21、lt; he nernaeannns. hri. ds-Tdn. cae s ad a - aey o sptey reai Ind lemoin o e nue tha ta ches and st1| e an Ie -nes Ind acles ae sae a ndn Oder to e nsue no - l Schois -ens. tm .i ng or ng Uudnt s ' hal aa» n wih n a n hur o aHr； shygo-h.uigtu>n，- and diaha -ai oaiprs not 7 oprppeaa ne s

22、 o . ppot re pot o t l r r> r _ -or miiil ocu_"eo y aai dens fo*w t- "p e - esce >hohe r ensue -y elu - as- ppea acod ng o l olal an. os male t ng- sstm it - pi ni pal s t - reponib.y o schol yshol yuner he ladeo Pesdnt seury w ok ea g g - p - had ea r o l-de tem i s -.t o a-IBn n ti

23、piae. a lore!onl -n -a polce sain. a t si p pe oples Go n sal - conea Ie aadent Ie| ea.es ae on dly ssem.esa bih and mpoeIe la des us sent -ntIe elu n. maagment o cigUsn shols oenue noma eaCgoder reponi be fo sloo y lede .ip »ls inaiena ps cone « wtouoraniat on Whut he appoal o reea n . ma

24、y ogaie sds o pae n l_ fng disaB r f and so on 7. schos shudeues ens oIbly the shol r-. and rigunson - eon h t o n ace ns. 8. scoo o scoo inpe(tons. a rrg ua fund hi n - e and n sevee caes i s had oe fo mp e ntaon of te ad a oe -naa a nddui ale i i t lyeibe s1ng Lin Xi1ng Liu ja png elnntay sh-marh

25、216 gln Xing Lu Ja pi ng schol fe saey sya o-hanne fe saey.tat on o pba pipey and te le and popey saey 0f taaes and s uuens scoo fe saey nody-tody sd-eoi ng te o>ng ie saey sstm.-. s-ghhn fe saey0f te hoe sh Acdig o he reurmens o the f_ *ries Act tha eeyne haso leeing ie _n_l saey.poecing f_ 10nt

26、o fames fe pe-on. r o iet bii, syam2 scoomonhy sudnt koeIge Ibou saey - uaBn eduain shudbe r s>d n tplesains cnvasi ng suppot frm te poies- m scoo saey and hep. 5. s_ nghe nig taches ' 一 1 ecosd. and rp d o the o pepes Govenment eluiat o. ad ue of se n 9. te scooshul d aashe fom e- saey - uat

27、on or s ens of ca se s pe eshol d be a<u>ain. etabih a - dicaed e mpoi ng euat m quly. obse - he he nernl etiing-s. ps-nns. hri. doosd be areted To aayon emere -y ie he . s-pychugiclihage-idn. aae s ad a - iey o spsses leaig s a any - e aors exraurh edaat . in。ne« sel he p .d mual esue .n

28、ede. E renny - ls suh as -0-9 *i，0.d so on ue am nsnse n end - pevniemes s no lororl puin and - vetlororl puis n. » suuen ou of heca . sCoos mly<uar adies a Issuh is fe saey. nfa> e>-i-l-Lsecut. unae a o eatey repi md - molin o e nue Iha taches>uin. 3. the istbihn o majo a adnt e po

29、t ng syBmnot be 6. , o- patmns use s uden Sret p. nnao調(diào)整。5銀行資本充足性及其測(cè)定一、資本充足性資本充足性包括內(nèi)容：資本適度；資本構(gòu)成合理監(jiān)管當(dāng)局對(duì)銀行資本充足性的衡量采用制定最低資本標(biāo)準(zhǔn)的方法監(jiān)管當(dāng)局對(duì)資本的監(jiān)測(cè)標(biāo)準(zhǔn)通常采用一一資本 /風(fēng)險(xiǎn)來(lái)源某百分比一、資本比率法1.資本/總存款(如10% ) (1914年起-40年代，以美國(guó)為例，下同) 是最早的衡量商業(yè)銀行資本的方法。當(dāng)時(shí)，人們發(fā)現(xiàn)商業(yè)銀行破產(chǎn)倒閉的原因是無(wú)法應(yīng)付存款戶的提現(xiàn)，因此便規(guī)定資本必須至少達(dá)到存款總額的10%以上，以防止商業(yè)銀行出現(xiàn)流動(dòng)性危機(jī)。這種方法曾在美國(guó)以法律的形式

30、確定下來(lái)，并在二戰(zhàn)之前較為流行。.2.資本/總資產(chǎn)(如 7%) (1942-48年，與其它指標(biāo)并存至今)優(yōu)點(diǎn)：簡(jiǎn)單、明了，方便直觀。考慮了銀行資本與資產(chǎn)運(yùn)用的風(fēng)險(xiǎn)之間的聯(lián)系。缺點(diǎn)：忽略了資產(chǎn)組合風(fēng)險(xiǎn)的差異3.資本/風(fēng)險(xiǎn)資產(chǎn)(如,20%16.7%(1948-52年)風(fēng)險(xiǎn)資產(chǎn)=總資產(chǎn)-現(xiàn)金資產(chǎn)-同業(yè)拆借-政府證券)優(yōu)點(diǎn)：考慮了資產(chǎn)組合的風(fēng)險(xiǎn)，便于操作。缺點(diǎn)：風(fēng)險(xiǎn)資產(chǎn)的劃分過(guò)于粗略，對(duì)風(fēng)險(xiǎn)測(cè)算的精確度不圖。4、超額資本比率超額資本4艮行資本總額-普通股它反映了銀行資本的流動(dòng)性。二、風(fēng)險(xiǎn)分類比率法(紐約公式)紐約公式是在1950年代初期，由美國(guó)紐約聯(lián)邦儲(chǔ)備銀行設(shè)計(jì)的。根據(jù)商業(yè)銀行資產(chǎn)風(fēng)險(xiǎn)程度的不同，將

31、全部資產(chǎn)分作六類，并分別對(duì)每類資產(chǎn)規(guī) 定了各自的資本要求比率。優(yōu)點(diǎn)：對(duì)表內(nèi)資產(chǎn)的風(fēng)險(xiǎn)劃分比較精確缺點(diǎn)：沒(méi)考慮表外資產(chǎn)的風(fēng)險(xiǎn)，沒(méi)有統(tǒng)一的資本比率要求。三、綜合分析法綜合分析法最早于20世紀(jì)70年代在美國(guó)出現(xiàn)，當(dāng)時(shí)，人們認(rèn)為，衡量商業(yè)銀行資本不應(yīng)僅靠一種指標(biāo)，而是要綜合 8個(gè)因素，進(jìn)行考察1)經(jīng)營(yíng)管理水平；(2)資產(chǎn)的流動(dòng)性；(3)收益狀況和保留收益的歷史情況；(4)存款結(jié)構(gòu)潛在的不穩(wěn)定性；(5)銀行股東的特點(diǎn)和信譽(yù)；(6)銀行費(fèi)用承擔(dān)；(7)營(yíng)業(yè)過(guò)程的特征(營(yíng)業(yè)程序的質(zhì)量)；(8)在競(jìng)爭(zhēng)中滿足現(xiàn)在和將來(lái)融資需求的能力。優(yōu)點(diǎn)：對(duì)影響資本需要量的因素分析較為全面缺點(diǎn)：(1)具有明顯的非數(shù)量性和非確定

32、性，僅能作出資本量的大致估計(jì)；n Oder to e nsue no - l Schois -ens. tm .i ng or ng Uudnt s ' hal aa» n wih n a n hur o aHr； shygo-h.uigtu>n，- and diaha -ai oaiprs not 7 oprppeaa ne s o . ppot re pot o t l r r> r _ -or miiil ocu_ eo . aai . s fo*w t- "p e - esce >h ohe r ensue . . e. as- p pea

33、.to a Bn n ti piae. a - .et ona - n -a pol ce sain. a to-si p pe o，es Go n sal - conea Ie aadenc pas cone nt wtouo niaton ”othe apppoal o r_ea n . may ogaie -ms o |a_ppae n l_ f d ng o te l ooal . os malet ng n sstm 1 t - pi ni pals t - reponint I <tta ihesaeon djysyam.e-bih and mppoete .e l us s

34、engng disaa r f and so on 7. schos shudeue s-ens o - t Ie shol r-. and rigo shol s yshol y unner he de o Pesdnt seu. wok ea dng grup The had eacer o te l -de tem i s -hen t he e lu nmaa ent o tangHisn shol s to enue noma teacgoder reponi be fo s coo saety lede shi p anls intaieultins on tmeon tme h

35、t o pe- n aciens. 8. scoo oscoo inpe cons . arrg fund hi n tme and nsevee caes i s had oeaane s1ng Lin Xi1ng Liu ja png elnntay shol m，06 sngLn，1ngLu ja pi ng sschol fe saey syao nne fe saey.tea on o pbc pipey nd te le andpopey-ey ofces nd s uuens scoo fe ssaey nody-ody sd-eoi ng teomg ie saey sstm.

36、-. s-ghn fe saeyof te whoe shol Accr dig o he reurmens o the f_ :e-ies a» tha eveyne 1as o ng ie _n_l saey.poecing f_nto fclies fe pe-on. reo- o iee fo mp e ntaon of te accuntb syam2 scoomonhy sudnt ko-eIge Ibou saey - uaBn eduain shudbe der s>d n td c oe -nac a nd dti c poies - s <anvasi

37、 ng suppot frm te poie m shol y and hep. 5. s_ nghe nig taches ' 一 1 ele i i t ly_sd. and rp d o the o pepes Gove nt e>ut o. ad ue o sckn 9. te scooshul d alwashe om e- saey - uaton or s ens of ca se s pe eshol d be aiuctn. etaUh a - dcaed e mpoi ng euat o qu*. obse - heng-s. ps-d be areted T

38、o cayon emere -y ie he .dns-prchlgicl ihagesse s lealg wis a any - e aors exraur（2）分析繁瑣，不可避免地帶有一定的主觀性在實(shí)際工作中，人們常常將綜合分析法與資本風(fēng)險(xiǎn)資產(chǎn)比率法結(jié)合起來(lái)運(yùn)用。6提高銀行資本充足率的途徑（一）擴(kuò)充資本一一分子對(duì)策1、擴(kuò)充核心資本核心資本的組成：股本、公開(kāi)儲(chǔ)備（各項(xiàng)公積金、未分配利潤(rùn)等）1）擴(kuò)充股本（增發(fā)股票）2）增加公開(kāi)儲(chǔ)備（1）提高銀行盈利水平提高各項(xiàng)收入水平（資產(chǎn)業(yè)務(wù)收入、中間業(yè)務(wù)收入）、降低成本（2）提高銀行稅后利潤(rùn)一一提高銀行通過(guò)自我積累充實(shí)資本的能力。（3）合理確定股利分配政

39、策2、補(bǔ)充附屬資本發(fā)行長(zhǎng)期次級(jí)債券和混合資本工具（二）控制風(fēng)險(xiǎn)資產(chǎn)一一分母對(duì)策1、從結(jié)構(gòu)上：調(diào)整資產(chǎn)結(jié)構(gòu)，降低高風(fēng)險(xiǎn)權(quán)數(shù)資產(chǎn)比重2、從規(guī)模上：控制資產(chǎn)增長(zhǎng)7銀行存款負(fù)債的種類|1、活期存款交易賬戶2、定期存款3、儲(chǔ)畜存款4、創(chuàng)新的存款工具1）可轉(zhuǎn)讓定期存單2）自動(dòng)轉(zhuǎn)賬賬戶3）可轉(zhuǎn)讓支付命令賬戶4）超級(jí)可轉(zhuǎn)讓支付命令賬戶5）貨幣市場(chǎng)存款賬戶其他創(chuàng)新如個(gè)人退休金賬戶、協(xié)定賬戶等等8銀行負(fù)債成本（一）銀行負(fù)債成本管理的作用：1、降低負(fù)債成本；2、是資產(chǎn)定價(jià)的重要依據(jù)；（二）負(fù)債成本的概念銀行負(fù)債成本管理中，經(jīng)常使用的概念主要有：利息成本、營(yíng)業(yè)成本、資金成本、 可用資金成本。1、利息成本是銀行以貨幣的

40、形式直接支付給存款者或債券持有人、信貸中介人的報(bào)酬。利息成本的計(jì)息方式有：（1）以不變利率計(jì)息；（2）按可變利率計(jì)息2、營(yíng)業(yè)成本是銀行在吸收負(fù)債上的除利息之外的一切開(kāi)支。包括：廣告宣傳費(fèi)用、工資、設(shè) 備折舊應(yīng)攤提額、辦公費(fèi)用等等。,l tiiy l ne. eqi pmmt inpe cos. fund hi d_ n n o rctiaton.maneanne.andsecu"9donotueanoennthessom.pIhi bi burigstoe.i_nd、mosu - reenosm okg. and bnnig sy ngWihutuingayhoseodapianes

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52、ete de va us sengng disaa r f and so on 7. schos shudeue s -ens o - t Ie shol r-. and rigo shol s yshol y unner he de o Pesdnt seu. w ok ea dng grup The had eacer o te l -de tem i s -hen the elu nmaa ent o tangHisn shols toenue noma teacgoder reponi be fo scoo -y e shi panls intaieultins on tme on tme h t o pe- n acie ns. 8. scoo o scoo inpe cons . arrg fund hi n tme and nsevee caes i s had oe fo mp e ntaon of te ad c oe -nac a nd dti cle i i t lyeaane s1ng Lin Xi1ng Liu ja png elnntay shm 206 sng Ln X1ngLu ja pi ng scho