Chapter 1
Overview of this chapter:
This chapter is a chapter with a higher score in the "Financial Laws and Regulations" textbook for the professional qualification examination over the years, and candidates must Attention: The appendices of this chapter are also within the scope of the exam, and please note that most of the appendices at the back of the textbook have a certain relationship with the Accounting Law.
It is expected that this chapter will account for about 40% of the exam score, or even higher.
Note: Text handouts are written in the order of the textbooks as much as possible, but in order to make the knowledge more systematic, some parts may be written together.
Question 1: The composition of the accounting legal system
1. Accounting laws:
1. Formulated by the National People’s Congress and the Standing Committee of the National People’s Congress. Only the National People's Congress and the National People's Congress Standing Committee have the authority to formulate and amend accounting laws, and other agencies have no authority to formulate or amend them.
2. The "Accounting Law" is the highest-level legal norm in the accounting legal system.
(It is the basic law of accounting and the basis for formulating accounting systems and accounting standards.)
3. The "Accounting Law" is the basis for formulating other accounting regulations and guides accounting work. The highest standards.
2. Accounting administrative regulations: formulated by the State Council, the highest administrative organ.
Specifically include (please select multiple choices):
"General Accountant Regulations", "Enterprise Accounting Standards", "Enterprise Financial Accounting Report Regulations".
3. National unified accounting system: formulated by the Ministry of Finance of the State Council in accordance with the Accounting Law, including regulations and normative documents.
1. Accounting regulations: formulated by the Ministry of Finance,
such as: "Measures for the Implementation of Accounting Supervision by Financial Departments", "Measures for the Registration of Certified Public Accountants", "Measures for the Management of Accounting Qualifications", "Measures for the Administration of Agency Accounting". (Note: multiple choices)
2. Normative documents: formulated by the financial department in charge of national accounting work,
including: "Enterprise Accounting System", "Small Business Accounting System", "Basic Accounting Work Standards", "Financial Enterprise Accounting System", "Accounting File Management Measures" (note multiple selections)
Special reminder: Since the national unified accounting system includes regulations and normative documents, everyone is required to Master accounting regulations and normative documents as multiple-choice masters, and you can also combine them for assessment, because both regulations and normative documents belong to the unified national system.
3. The country implements a unified accounting system. The national unified accounting system is formulated and promulgated by the financial department of the State Council in accordance with the "Accounting Law";
4. For industries with special requirements for accounting and accounting supervision by relevant departments of the State Council, the accounting system shall be unified in accordance with the "Accounting Law" and the national unified accounting system. Accounting system, formulate specific measures or supplementary regulations, and submit them to the financial department of the State Council for review and approval.
5. The General Logistics Department of the Chinese People's Liberation Army may formulate specific measures for the military to implement the national unified accounting system in accordance with the "Accounting Law" and the national unified accounting system, and report them to the financial department of the State Council for filing.
(Pay attention to Summary 4 and 5. In fact, the general principle of implementing a unified accounting system across the country has not changed; for special industries, the General Logistics Department of the People's Liberation Army is also formulated in accordance with the Accounting Law and must not be inconsistent with the Accounting Law and the National Unified Accounting System. It conflicts with the principles and requires filing with the financial department)
4. Local accounting regulations. Note: Local accounting regulations enacted by the People's Congress of the province, autonomous region, and municipality directly under the Central Government and their standing committees on the premise that they do not conflict with accounting laws and accounting administrative regulations.
Examination analysis of question 1:
1. First of all, know what four aspects the accounting legal system consists of; (general mastery)
2. Accounting Administrative regulations, accounting regulations, and accounting normative documents include those respectively. (Key points!!)
Question 2 Accounting Management System
1. The competent department of accounting work: The financial department of the State Council is in charge of accounting work nationwide, and all local levels above the "county level" The financial department of the people's government shall manage the accounting work within its own administrative region.
Reflect the principle of "unified leadership, hierarchical management".
Unified leadership: The financial department of the State Council is in charge of accounting work nationwide;
Hierarchical management: Local financial departments at the "county level" and above manage accounting work within their own administrative regions.
Contents of supervision and inspection by the financial department: (please select multiple choices)
1. Whether accounting books are set up in accordance with the law;
2. Whether the accounting information is true and complete ;
3. Whether accounting meets legal requirements;
4. Whether accounting personnel have professional qualifications and job qualifications.
Mutual cooperation and cooperative relationship with other departments:
Although the competent authority for accounting work is the financial department, it does not exclude the relevant management of other departments.
Audit, taxation, People's Bank of China, securities supervision, insurance supervision and other departments may supervise and inspect the accounting materials of relevant units in accordance with the "responsibility and authority specified" in relevant laws and administrative regulations. It is also an important component of state supervision. Other departments must conduct supervisory inspections within their "statutory responsibilities and authorities" and avoid repeated audits as much as possible.
If other departments carry out supervision and inspection within the statutory "statutory responsibilities and authority", the inspected unit shall accept the inspection in accordance with the law. If the authority is exceeded, the unit may refuse according to law.
2. Management system for accounting personnel:
① Personnel engaged in accounting work must obtain an "Accounting Qualification Certificate." This is the basic requirement for taking up the job.
② Those who serve as the person in charge of the unit’s accounting department (accounting supervisor), in addition to obtaining an accounting qualification certificate, must also have professional technical qualifications of accountant or above or have more than 3 years of experience in accounting work.
3. The "person in charge of the unit" is responsible for the accounting work of the unit and the authenticity and integrity of the accounting materials, and shall not instruct, instruct, or force accounting personnel to handle accounting matters in violation of laws.
Summary of Question 2:
① Candidates are required to know who the competent authority is?
②How to manage at different levels?
③Management content?
④ What are the management rights of other management departments?
⑤Basic requirements for accounting personnel and who is responsible for unit accounting
Question 3 Accounting
1. General requirements for accounting:
1. It must be based on “actually occurring” economic and business matters.
2. Using false economic business or information for accounting purposes is a serious illegal act.
3. Accounting information must comply with the provisions of the national unified accounting system.
4. No unit or individual may forge or alter accounting information, or provide false financial accounting reports.
5. Characteristics of forgery: making something out of nothing; alteration: confusing the real with the fake. Both the issuer and the requester of the fake invoice are responsible for illegal activities. (P17 Pay attention to the difference between forgery and alteration.)
2. Accounting year: Our country uses the "Gregorian calendar year" as the accounting year, that is, it starts from January 1 to December 31 of each year in the Gregorian calendar. .
3. Accounting standard currency:
1. Accounting uses RMB as the accounting standard currency.
2. Units whose business revenue and expenditure are mainly in currencies other than RMB can choose one of the currencies as the accounting standard currency;
However, it is worth emphasizing that: not any Any unit can choose its accounting standard currency at will. Only if it abides by the principle that "business revenue and expenditure shall be mainly in currencies other than RMB" can it choose a currency other than RMB as its accounting standard currency.
3. Once the accounting standard currency is determined, it cannot be changed at will.
4. Financial accounting reports can only be prepared in RMB. Even if non-RMB is used as the accounting standard currency, it must be converted into RMB.
4. Accounting vouchers: divided into two types: original vouchers and accounting vouchers.
The correct handling of untrue and illegal original vouchers;
The correct handling of original vouchers with inaccurate and incomplete records. (P21 combined with P24)
1) The accounting agency and accounting personnel must review the original vouchers in accordance with the provisions of the unified accounting system. It is the legal responsibility of accountants to review original vouchers.
2) The right to refuse to accept untrue or illegal original vouchers and report to the person in charge of the unit;
3) To reject original vouchers that are inaccurate or incomplete. The vouchers shall be returned and requested to be corrected and supplemented in accordance with the provisions of the unified national accounting system; (Pay attention to the respective processing methods of 2 and 3.) 5. Types and contents of accounting vouchers: (including original vouchers and accounting vouchers) < /p>
1. Basic requirements for filling in original vouchers
① When an enterprise encounters economic business matters that should be accounted for, it must obtain or fill in original vouchers and submit them to the accounting agency in a timely manner; "timely" generally does not exceed one month at the latest Accounting settlement period----: one month. Please refer to P23 for details
② Accounting institutions and accountants must review the original vouchers. (Conducting accounting and implementing accounting supervision are the basic responsibilities of accounting personnel. What to do if untruthfulness, illegality, inaccuracy, and incompleteness are found during supervision?)
③ All contents recorded in the original vouchers must not be Alteration; P25
④ If the original voucher contains errors, it shall be reissued or corrected by the issuing unit, and the correction shall be stamped with the seal of “Issuing Unit”;
⑤ “Amount” of the original voucher "If there is an error, it should be reissued by the issuing unit and no corrections should be made on the original voucher.
⑥ Pay attention to the requirements for original vouchers in P25-26 of the "Basic Accounting Work Standards".
The key points are: 1, 2, 5.
2. Basic requirements for filling in accounting vouchers
① Before preparing accounting vouchers, the original vouchers must be carefully reviewed and compiled based on the "audited correct" original vouchers and other materials.
② Pay attention to the requirements for original vouchers in P26-27 regarding the "Basic Accounting Work Standards". ★★
(Key points are: 2, 3, 4)
③ Except for the accounting vouchers for checkout and correction of errors, the original vouchers may not be attached, other accounting vouchers must be attached Have original certificates.
④ When the expenses listed in an original voucher need to be borne by two or more units at the same time, the unit that keeps the original voucher shall issue an original voucher split sheet to other units that should bear the burden.
⑤Wrong accounts should be handled according to different situations★★.
6. Accounting books
1. Types of accounting books. (General ledger, subsidiary ledgers, journals, other auxiliary accounts)
2. Basic requirements for registering accounting books.
①The basis for accounting is the "audited" "accounting voucher---not a simple accounting voucher".
② Pay attention to the requirements for accounting in the "Basic Accounting Work Standards" in P29-31. ★★★
(Key points are: 3, 4, 5, 7, 9)
7. Account verification and property inventory:
1. Accounts Requirements for financial verification: Accounts and facts are consistent; 2. Account certificates are consistent; Accounts are consistent; Account statements are consistent.
According to the examination habits over the years, candidates are required to pay attention to the above specific explanations. For example, when it comes to reconciliation of accounts, candidates will only think of reconciliation of the general ledger and the subsidiary ledger, but the requirements are more than these. Please refer to the requirements of the textbook for specific requirements.
2. Before preparing the annual financial accounting report, a property inventory should be conducted.
Summary of question three: This question has a lot of content. Relatively speaking, the content should be solved in basic accounting textbooks, but it is also reflected in accounting law. It should also be a very important test point, requiring candidates to pay attention to mastering this question.
Question 4: Preparing financial reports:★
1. The composition of financial accounting reports: (accounting statements, accounting statement schedules, accounting statement notes, financial statements); special description of financial statements Accounting reports are broader in scope than accounting statements. In addition, accounting statements include: balance sheet, income statement, cash flow statement, and schedules.
2. Financial reports provided by an enterprise to external parties must be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work, and the person in charge of the accounting agency (accounting supervisor). Enterprises with a chief accountant should also have the signature and seal of the chief accountant;
3. Each unit must prepare monthly, quarterly, and annual financial accounting reports in accordance with the unified national accounting system, and submit financial reports to the outside world. The format, preparation requirements, and submission deadlines of accounting reports should comply with relevant national regulations; the basis for preparing financial reports provided to different users of statements should be consistent.
4. Reasonable recognition and measurement of various accounting elements in the accounting statements, and the recognition and measurement standards of accounting elements shall not be changed at will;
5. All accounting elements shall be determined in accordance with relevant laws and administrative regulations. The closing date shall be settled on the closing date specified by laws and regulations and the "Enterprise Financial Accounting Reporting Regulations" and shall not be advanced or delayed; the annual closing date is December 31 of the calendar year, and the other closing dates are the last day of the half-year, quarter, or month.
6. Before preparing the annual financial accounting report, the enterprise shall conduct a comprehensive inventory of assets and verify debts in accordance with regulations;
7. The basis and basis for the preparation of financial accounting reports shall not be changed at will. , Preparation principles and methods;
8. The person in charge of the unit shall be legally responsible for the authenticity and completeness of the financial accounting report submitted.
9. Large state-owned enterprises, key state-owned financial institutions, and other state-owned enterprises with appointed boards of supervisors shall provide regular financial reports to the board of supervisors. (Note that it is limited to "state-owned" companies with "appointed" supervisory boards). State-owned and large- and medium-sized enterprises in which state-owned assets hold a controlling or dominant position shall publish financial accounting reports to the enterprise's "employee congress" "at least once a year."
10. Corporate financial accounting reports are divided into annual, semi-annual, quarterly and monthly financial accounting reports according to the preparation time. Quarterly and monthly financial accounting reports should include at least a balance sheet and income statement.
Question 5 Accounting Archives Management
1. Legal basis "Accounting Archives Management Measures"
Formulated jointly by the finance department and archives management department of the State Council.
2. Scope of accounting files
Including: accounting vouchers, accounting books, financial accounting reports, and other accounting information, such as: accounting transfer inventory, accounting file storage inventory, accounting files Destruction inventory. The details are in the relevant chapters of the basics.
3. The unit’s budget, plan, system and other documents and materials are clerical files, not accounting files. Question 6 Accounting Supervision
1. The main body of internal accounting supervision is the accounting agency and accounting personnel of each unit; the object of internal accounting supervision is the economic activities of the unit.
2. Basic requirements for the unit’s internal accounting supervision system P57--61
Each unit should establish and improve its own internal accounting supervision system and internal control system. The internal accounting supervision system of the unit should meet the following requirements:
(1) The responsibilities and authorities of bookkeeping personnel and personnel who approve economic business matters or accounting matters, handle personnel, and maintain property should be clear and separated from each other , mutual restraint; (2) The procedures for mutual supervision and mutual restraint of the decision-making and execution of major external investments, asset disposals, capital dispatch and other important economic business matters should be clear;
(3) Property inventory The scope, deadline and organizational procedures should be clear;
(4) The methods and procedures for regular internal audit of accounting materials should be clear.
3. The powers of accounting institutions and accounting personnel in the internal accounting supervision of the unit
(1) Accounting institutions and accounting personnel shall be responsible for violations of the "Accounting Law" and the national unified accounting system. Accounting matters have the right to refuse to handle them or to correct them in accordance with their authority; (Think about the corresponding handling methods mentioned in the supervision of original vouchers: untrue, illegal; inaccurate, and incomplete.)
< p> (2) If accounting institutions or accounting personnel find that accounting book records are inconsistent with physical objects, payments and related information, they shall handle it promptly if they have the right to handle it themselves in accordance with the provisions of the unified national accounting system; if they do not have the right to handle it, they shall handle it immediately; Report to the person in charge of the unit, request to find out the cause and take action.4. National supervision of accounting work—the financial department and other government departments, which will not be repeated here.
5. Social supervision of accounting work—supervision of certified public accountants and their firms.
① Focus on understanding the difference between the supervision of certified public accountants and the supervision of the state. (Mastery level: 1. Know the differences in the four aspects; 2. Focus on understanding the different explanations of the nature and effectiveness of supervision.)
② Re-supervision of CPAs:
1 . The subject of re-supervision is the "financial department" (the competent authority for accounting work);
2. The object of supervision is the supervision of the "procedure" and "content" of the audit report issued by the accounting firm.
3. The financial department can "supervise" and "guide" "certified accountants", "accounting firms" and "certified accountants associations" in accordance with the law.
Question 7 Internal Accounting Control
1. Basic principles 4 that internal accounting control should follow (at least as multiple choices, please note: 2, 3, 4)
< p> 2. The content of internal accounting control includes (at least as a multiple choice, among which note: 2, 5, 7, 8)3. The methods of internal accounting control include (at least as a multiple choice, among which note: : 1, 2, 3, 5,)
4. The finance department of the State Council and the finance department at or above the county level shall supervise and inspect the establishment and implementation of internal accounting controls of the unit.
Question 8 Accounting institutions and accounting personnel
1. Each unit should set up an independent accounting institution according to the needs of accounting business;
2. No accounting institution is set up Full-time accounting personnel should be equipped -----accounting positions should be set up in relevant institutions and designated supervisors responsible for financial accounting work;
3. Units that do not have the conditions to set up accounting institutions and equip accounting personnel , an agency that can entrust an approved accounting agency to conduct agency accounting and engage in agency accounting business;
4. Pay attention to the difference between the person in charge of the accounting agency and the accounting supervisor. The former specifically refers to an agency with an established accounting agency. The head of the organization, the latter refers to the person in charge who has not established an independent accounting organization, set up accounting positions in relevant organizations, and designated responsible persons for accounting work.
5. To serve as the person in charge of the unit’s accounting department (accounting supervisor), in addition to obtaining an accounting qualification certificate, he must also have professional technical qualifications such as an accountant or above or have more than three years of accounting work experience.
6. Chief accountant:
① Large and medium-sized enterprises with state-owned assets holding a controlling or dominant position must have a chief accountant. The appointment and removal of the chief accountant shall comply with regulations. The chief accountant shall exercise the stipulations
②Any unit that has a chief accountant should not set up administrative deputy positions that overlap with the responsibilities of the chief accountant;
③The appointment, promotion, transfer, rewards and punishments of accounting personnel should be The opinions of the chief accountant shall be sought in advance; the candidate for the person in charge of the financial institution or accounting supervisor shall be subject to business assessment by the chief accountant and shall be approved in accordance with relevant regulations.
④The status of the chief accountant: he is a member of the unit leadership, while the head of the accounting department is a middle-level leader.
Question 9 Accounting Qualifications
1. Persons who have not obtained an accounting qualification certificate are not allowed to engage in accounting work; (Certificate-based employment system: requiring practitioners to have a qualification certificate means A legal qualification for entering the accounting profession and engaging in accounting work is the "threshold" for entering the accounting profession)
2. An examination system is implemented for accounting professional technical qualifications;
3. Accounting qualification certificates are subject to a job registration system;
4. Participate in the follow-up education system every year;
5. Personnel engaged in the following accounting work must obtain accounting qualifications and hold accounting qualifications Qualification certificate:
(1) Accounting institution leader (accounting supervisor);
(2) Cashier;
(3) Audit;
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(4) Capital and fund accounting;
(5) Revenue, expenditure, creditor's rights and debt accounting;
(6) Salaries, costs and expenses, and financial results accounting;
(7) Sending and receiving of property and materials, accounting for increases and decreases;
(8) General ledger;
(9) Preparation of financial accounting reports;
(10) Accounting file management within accounting institutions.
6. Regulations prohibiting accounting qualification examinations and entry.
① Due to providing false financial accounting reports, making false accounts, concealing or deliberately destroying accounting vouchers, account books, financial reports, embezzlement, misappropriation of public funds, job embezzlement and other illegal activities related to accounting duties, he was Persons who are held criminally responsible in accordance with the law shall not take the accounting qualification examination or obtain or re-obtain the accounting qualification certificate.
Key points: The crime is related to accounting job requirements; he will be held criminally responsible; he will be banned for life only if he meets the previous conditions
② The accounting qualification certificate will be revoked according to law Personnel who are prohibited from taking the accounting qualification examination within 5 years from the date of revocation shall not re-obtain the accounting qualification certificate.
Key point: Although the license was revoked, he was not held criminally responsible, so it was only for 5 years.
7. Management of accounting qualification certificates
(1) On-the-job registration. To engage in accounting work, certified personnel must fill in a registration form within 90 days from the date of engaging in accounting work, and present the accounting qualification certificate and the certificate of accounting work issued by their unit to the accountant at the location of the unit or the department or system to which they belong. The professional qualification management agency handles registration.
(2) Registration for leaving the post. If a certified person leaves his or her accounting position for more than 6 months, he or she must fill in a registration form and submit the accounting qualification certificate to the original accounting qualification management agency for filing.
(3) Transfer registration. If a certificate holder transfers his or her work unit and continues to engage in accounting work, he or she must complete the transfer registration in accordance with regulations.
(4) Change registration. If a certified person's academic qualifications or degrees, accounting professional and technical qualifications, etc. are changed, he or she should register changes in the professional file information with the accounting qualification management agency to which they belong.
8. Continuing education for accounting personnel
(1) Characteristics of continuing education for accounting personnel:
First, pertinence, that is, different education is determined for different objects. content, adopting different educational methods to solve practical problems;
The second is adaptability, that is, connecting with actual work needs and applying what has been learned;
The third is flexibility, that is, continuing education and training Flexibility in content, method, form, etc.
(2) Contents of continuing education for accounting personnel.
The content of continuing education for accounting personnel mainly includes: accounting theory and practice; financial and accounting regulations and systems; accounting professional ethics; and other related knowledge and regulations.
(3) The form and hours requirements for continuing education for accounting personnel. Continuing education for accountants includes training and self-study.
(4) Accounting personnel shall receive continuing education, and shall participate in continuing education for no less than 24 hours each year.
9. Other regulations on accounting personnel:
① Accounting positions can be one person per post, one person multiple posts, or one post multiple people;
② Cashiers may not concurrently be in charge of auditing, accounting file keeping, and registration of income, expenses, creditor's rights and debt accounts;
③ Accountants appointed by state agencies, state-owned enterprises, and public institutions shall implement a recusal system. (Specifically: State agencies, state-owned enterprises, and public institutions must implement a recusal system when appointing accountants.
Immediate relatives of the person in charge of the unit shall not serve as the person in charge of the unit's accounting department or accounting supervisor, and the immediate family members of the person in charge of the accounting department or accounting supervisor may not serve as cashiers in the unit's accounting department. Immediate relatives include husband-wife relationships, direct blood relationships, collateral blood relationships within three generations, and consanguineous relationships. )
Question 10: Work handover of accounting personnel
1. Basic requirements: Handling work handover is a principle that accounting personnel must follow. No transfer or resignation is allowed without completing the handover procedures; < /p>
2. Handover scope and basic handover procedures P99;
3. Handover supervision regulations and definition of responsibilities
(1) General accounting personnel shall handle the handover procedures. The person in charge of the accounting department of the unit is responsible for supervising the handover;
(2) The person in charge of the accounting department handles the handover procedures, and the person in charge of the unit is responsible for supervising the handover. If necessary, the superior department may send someone to supervise the handover together;
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(3) After the handover is completed, both parties to the handover and the person supervising the handover must sign and seal the handover inventory;
(4) The receiver shall not establish separate account books without authorization to ensure that the accounting records are accurate Connected and complete content.
4. Responsibility definition after transfer
(1) The transfer personnel shall bear legal responsibility for the legality and authenticity of the transferred accounting vouchers, accounting books, accounting statements and other accounting materials ;
Chapter 2 Legal System of Payment and Settlement
Key Points 1 Overview of Payment and Settlement
1. Banks are intermediaries for payment settlement and fund clearing. Payment and settlement must be handled by a financial institution approved by the People's Bank of China; therefore, non-bank financial institutions are not allowed to act as intermediaries to handle payment and settlement.
2. Management system of payment calculation: The Head Office of the People's Bank of China manages the payment and settlement work nationwide, including the formulation of the payment and settlement system (so please note that the "Legal System of Payment and Settlement" is formulated by the People's Bank of China); the People's Bank of China in various places Branches or sub-branches are responsible for the management of payment calculations within their jurisdiction.
Related links: Accounting management system, the financial department of the State Council manages the accounting work nationwide, and local counties and above manage the accounting work in their own jurisdictions.
Point 2: Basic requirements for payment and settlement★★
(1) Units, individuals and banks must use bills and settlement vouchers printed in accordance with the unified regulations of the People's Bank of China when handling payment and settlement. .
Special note: If the bills and settlement vouchers printed according to the unified regulations are not used, the bills will be invalid and the settlement vouchers will not be accepted by the bank.
Related links: (note that the same regulations appear in three places)
1. The date of issue and the name of the payee cannot be changed. The changed bill is invalid and the bank will not accept the settlement voucher.
2. The amount of the bill and settlement voucher is recorded in Chinese capital letters and Arabic numerals at the same time. The two must be consistent. If the bill is inconsistent, the bill will be invalid and the bank will not accept the settlement voucher.
(2) Units, individuals and banks should open and use accounts in accordance with the provisions of the "Bank Account Management Measures".
(3) The signatures, seals and other recorded matters on bills and settlement vouchers must be authentic and must not be forged or altered.
Special note: The "date" of the ticket issuance or issuance, and the "payee" name cannot be changed. The original recorder of other recorded matters may make changes, and the change shall be certified by the original recorder's signature and seal at the change location.
Related links: If the amount of the original voucher is wrong, it can only be reissued by the invoicing party and cannot be changed. Other contents can be changed, but the changes must be corrected by the invoicing party, and the correction shall be stamped with the seal of the original invoicing unit.
(4) Basic requirements for filling in bills and settlement vouchers
① Regarding the name of the payee: Generally, the full name of the other party is recorded, and the standardized abbreviation can also be filled in. The abbreviation requires exclusivity, identity.
②The issue date of the bill must be in Chinese capital letters. If the bill issuance date is written in lowercase letters, the bank will not accept it.
③When filling in the month and day, if the month is "one, two and one ten", and the day is "one to nine and one ten, two ten and three ten", it should be added in front of it. "Zero"; if the day is "Shiyi to Shijiu", "one" should be added in front of it. If the date in capital letters is not filled in as required, the bank will accept it; however, any losses caused by this will be borne by the drawer.
④Amounts in Chinese capital letters should be filled in in block letters or running script, and traditional Chinese characters should also be accepted.
⑤ If the amount in Chinese capital letters is up to "yuan", the word "whole" (or "正") should be written after "yuan"; if it is up to "jiao", it can be written after "jiao" Do not write the word "zheng" (or "正"). If the capital amount number contains "fen", do not write the word "whole" (or "正") after "fen".
⑥The word "RMB" should be marked before the Chinese capital amount figure, and the capital amount figure should be filled in immediately after the word "RMB" without leaving any blank space. If the word "RMB" is not printed before the capital amount figure, the three words "RMB" should be added.
⑦ When there is "0" in the Arabic lowercase amount number, the Chinese uppercase version should be written in accordance with the rules of Chinese language, the composition of the amount number, and the requirements to prevent alteration.
⑧The amount of the bill and settlement voucher is recorded in Chinese capital letters and Arabic numerals at the same time, and the two must be consistent. If the two are inconsistent, the bill will be invalid and the bank will not accept the settlement voucher.
Point three bank settlement accounts
(1) Types of bank settlement accounts
(1) Bank settlement accounts are divided into unit bank settlements according to different depositors. accounts and personal bank settlement accounts.
(2) Bank settlement accounts are divided into basic deposit accounts, general deposit accounts, special deposit accounts and temporary deposit accounts according to different purposes.
(3) The bank account opened by an individual industrial and commercial household with a business license and in the name of the business owner shall be included in the management of the "unit bank settlement account".
(2) Cancellation of bank settlement account
If the depositor has any of the following circumstances, he should apply to the bank where the account is opened to cancel the bank settlement account:
(1) Being merged, dissolved, declared bankrupt or closed;
(2) The business license is canceled or revoked;
(3) The bank of account needs to be changed due to relocation
(4) The bank settlement account needs to be canceled for other reasons.
Depositors who have not paid off their debts to the bank where they opened their accounts may not apply to cancel their bank settlement accounts. (3) Basic deposit account
1. The concept of basic deposit account
Basic deposit account refers to a bank settlement account opened by depositors for daily transfer settlement and cash receipts and payments. Is the depositor's primary deposit account.
2. Scope of use of basic deposit account
The scope of use of basic deposit account includes: the collection and payment of funds for the depositor’s daily business activities, as well as the withdrawal of the depositor’s salary, bonus and cash. .
(4) General deposit account
1. The concept of general deposit account. A general deposit account refers to a bank other than the bank where the basic deposit account is opened by the depositor due to borrowing or other settlement needs. Bank settlement account opened by the business institution.
2. Scope of use of general deposit accounts General deposit accounts are mainly used to handle depositors’ loan transfers, loan repayments and other settlements of fund collections and payments. General deposit accounts can handle cash deposits, but cannot handle cash withdrawals.
(5) Special deposit account
1. The concept of special deposit account
Special deposit account refers to the depositor’s deposit in accordance with laws, administrative regulations and rules. A bank settlement account opened for special management and use of funds for specific purposes.
2. Scope of use of special deposit accounts
Special deposit accounts are suitable for: capital construction funds, renovation funds, extra-budgetary funds, grain, cotton and oil purchase funds, securities Transaction settlement funds, futures trading margins, trust funds, housing funds, social security funds, income remittance funds, business expenditure funds and other funds for special management and use.
3. The funds in the unit's bank card account must be transferred and deposited from the basic deposit account, and this account is not allowed to handle cash collection and payment business.