Transfer is a kind of bank currency settlement method, which does not use cash directly, but transfers money from the payment account to the collection account through the bank to complete currency receipt and payment. It is gradually developed with the development of the banking industry.
The transfer should be authorized by the financial supervisor or boss. After the transfer, the attachment of the voucher is a copy of the bank statement or settlement.
Transfer: the payee does not need to sign, and directly enters the receipt voucher of the bank. When paying, the accounting standards do not clearly stipulate that leaders must sign. According to the different management systems of enterprises, the general enterprises are self-made payment application forms. The leaders only need to sign the payment application form, and then attach this payment application form and bank payment form to the voucher, and it will be OK. Cash payment is also to make a payment form, which is signed by the leader, accountant, cashier and payee, and then recorded by the voucher.