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中国企业银行账户(英汉互译)

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中国企业银行账户 每名会计人员,尤其是出纳都必须清楚地知道公司的银行账户情况。在了解本公司的账户时候,也应该知道公司账户的种类及相关知识。
(一)单位银行结算账户 1.基本存款账户 存款单位的现金支取,只能通过基本存款账户办理。 一个单位只能选择一家银行的一个营业机构开立一个基本存款账户,不得同时开立多个基本存款账户。
2.一般存款账户 该账户可以办理现金缴存,但不得办理现金支取。 3.临时存款账户 临时存款账户,是指存款人因临时需要并在规定期限内使用而开立的银行结算账户。 存款人有设立临时机构、异地临时经营活动、注册验资情况的,可以申请开立临时存款账户。临时存款账户的有效期最长不得超过2年。
4.专用存款账户 专用存款账户,是指存款人按照法律、行政法规和规章,对有特定用途资金进行专项管理和使用而开立的银行结算账户。对下列资金的管理和使用,存款人可申请开立专用存款账户:



(1)基本建设资金;

(2)更新改造资金;

(3)财政预算外资金;

(4)粮、棉、油收购资金;

(5)证券交易结算资金;

(6)期货交易保证金;

(7)信托基金;

(8)金融机构存放同业资金;

(9)政策性房地产开发资金;

(10)单位银行卡备用金;

(11)住房基金;

(12)社会保障基金;

(13)收入汇缴资金和业务支出资金;

(14)党、团、工会设在单位的组织机构经费;

(15)其他需要专项管理和使用的资金。

(二)核准类账户和备案类账户 1.核准类账户 核准类账户是指经中国人民银行核准后方可开立的银行结算账户。 核准类账户主要有:

(1)基本存款账户;

(2)临时存款账户(因注册验资和增资验资开立的除外);



(3)预算单位专用存款账户;

(4)人民银行另有规定的专用存款账户。
2.备案类账户 通过人民币银行结算账户管理系统向中国人民银行营业管理部备案即可,不需要通过中国人民银行审核。 备案类账户主要有:

(1)一般存款账户;

(2)非预算单位专用存款账户;

(3)个人银行结算账户。
中国企业银行账户使用规定 对存款人开立的单位银行结算账户实行生效日制度,即单位银行结算账户在正式开立之日起三个工作日内,除资金转入和现金存入外,不能办理付款业务,三个工作日后方可办理付款。
每名会计人员,尤其是出纳都必须清楚地知道公司的银行账户情况。
在了解本公司的账户时候,也应该知道企业银行账户使用的规定:

(1)存款人应以实名开立银行结算账户,并对其出具的开户(变更、撤销)申请资料实质内容的真实性负责,法律、行政法规另有规定的除外。

(2)存款人应在注册地或住所地开立银行结算账户。
按规定可以在异地(跨省、市、县)开立银行结算账户的除外;



(3)存款人可以自主选择银行开立银行结算账户,除法定外,任何单位和个人不得强令存款人到指定银行开立银行结算账户

(4)不得利用银行结算账户进行偷逃税款、逃废债务、套取现金等违法犯罪活动;

(5)企业应加强对预留银行签章的管理;

(6)存款人收到对账单或对账信息后,应及时核对账务并在规定期限内向银行发出对账回单或确认信息;

(7)存款人应按照账户管理规定使用银行结算账户办理结算业务,不得出租、出借银行结算账户,不得利用银行结算账户套取银行信用或进行洗钱活动;

(8)存款人撤销银行结算账户,必须与开户银行核对银行结算账户存款余额,交回各种重要空白票据及结算凭证和开户许可证,银行核对无误后方可办理销户手续。存款人未按规定交回各种重要空白票据及结算凭证的,应出具有关证明,造成损失的,由其自行承担;

(9)单位从其银行结算账户支付给个人银行结算账户的款项,每笔超过5万元的,应向其开户银行提供相应的付款依据。从单位银行结算账户支付给个人银行结算账户的款项应纳税的,税收代扣单位付款时应向其开户银行提供完税证明;

China's company bank account Each accounting officer, especially the cashier must clearly know the bank account of the company. In the understanding of the company's accounts, should also be aware that the types of corporate accounts and related knowledge. (A) Bank settlement account 1. a basic deposit account deposit cash, only basic deposit accounts for processing. A unit can only choose an establishment of a bank to open a basic deposit account, may not simultaneously open multiple basic deposit accounts. 2. General deposit account you can make cash deposit to that account, but not for cash. 3. the provisional accounts for the temporary deposit accounts, refers to the depositor for temporary needs and within the time stipulated in the settlement account opened for use. Depositor a provisional business activities for the establishment of the

provisional institutions, off-site, registered capital, can apply to open a temporary account. Validity of the temporary deposit accounts shall not exceed 2 years. 4. a special deposit account a special deposit account, refers to the depositor in accordance with laws, administrative regulations, and rules, and special management and use of special-purpose funds and open a bank account. The management and use of funds, depositors may apply to open special deposit accounts: (1) capital construction funds; (2) renewal funding; (3) non-budgetary financial funds; (4) grain, cotton and edible oil purchasing funds; (5) the securities trading settlement funds; (6) the futures margin; (7) the Trust Fund; (8) financial institutions funds due from banks; (9) policy-oriented real estate development funds; (10) the bank cards in reserve; (11) housing funds; (12) Social Security Fund;

(13) income remitted capital and operational expenditures funding; (14) the parties, groups, trade unions organization based in unit funds; (15) other requires special management and use of funds. (B) approve the accounts and registered accounts 1. approved accounts approved accounts are approved by the people's Bank of China before they open a bank account. Approved accounts are: (1) basic deposit accounts; (2) temporary deposit accounts (for registered capital verification and additional verification unless it is opened by); (3) budget unit the special deposit account; (4) special deposit account as otherwise provided by the people's Bank. 2. filing accounts through the administration of RMB Bank settlement accounts system to the rules of the business management Department for the record, does not need the rules of audit. Filing accounts are: (1) a general deposit account;

(2) special account for non-budgetary units; (3) the personal bank settlement account. China company bank account terms of use namely, settlement account within three working days from the date of the official opening, in addition to funds transferred to deposit and cash out, can not handle payments, three working days before the payments that are processed. Each accounting officer, especially the cashier must clearly know the bank account of the company. In the understanding of the company's accounts, should also be aware that the Corporation bank account terms of use: (1) the depositor shall be settled in real name to open a bank account, and the issue of opening (the change or cancellation) for information on the substance responsible for the authenticity of, except as otherwise provided by law or administrative regulations. (2) the depositor registration or residence should be made to open a bank account. According to regulations in different places (provinces, cities, counties), except for the open settlement accounts;

(3) the depositor can choose Bank to open a bank account, in addition to outside legal, no unit or individual is allowed to force depositors to the nominated bank to open bank accounts; (4) must not use a settlement account for tax evasion, evasion of debt, cash, and other illegal and criminal activities; (5) businesses should strengthen the administration of Reserve Bank seal; (6) the depositor upon receipt of the check account statements or information, should check their accounts in a timely manner and within the time stipulated in the single issue account reconciliation or confirmation from the Bank; (7) the deposit shall, in accordance with rules use a settlement account for settlement of account management, you may not rent, lend the bank clearing account, must not use the bank account cash in bank credit or money-laundering activities; (8) revocation of settlement accounts of depositors, must be checked against the depositary bank settlement account balances returned to various important blank bills and settlement voucher and account opening license, bank check until the cancellation formalities.

Depositors of blank bills and does not return all of the important settlement voucher, shall provide relevant evidence, losses caused by their own; (9) units from their bank accounts for settlement of amounts paid to the personal bank settlement account, each of more than ¥50,000, and corresponding payment terms should be provided to the Bank. Payment from the settlement account of payments made to the personal bank settlement account taxable, the tax withholding payment clearance certificate should be provided to the Bank;

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