How Does The Paying Unit Handle The Commitment Procedures In The Collection And Settlement?

The cashier of the payment unit receives the collection and payment voucher voucher and the relevant shipping documents and spanaction documents spanferred from the bank to which the bank has opened, and shall immediately register the "collection collection payment register" and the "collection collection processing contract" for other places, and then sign it to the functional department such as supply (business). When registering, the cashier should register the collection number one by one. Date of collection The names of collection units, contents of collection, collection amount and so on.

The supply department, together with the finance department, carefully and carefully examines the collection and payment voucher, the shipping documents and the trading documents. The price, the amount, the variety, the specifications, the quality, the quantity and so on are in line with the requirements of the contract signed by both parties. If payment is made for inspection, the relevant documents and the actual receipt of goods should be further checked, so as to check out the handling opinions.

Payment unit Acceptance of payment There are two ways of checking payment and checking payment, which are negotiated between the two sides, and are clearly stipulated in the contract. When the inspection payment is carried out, the collection unit should add the stamp of "inspection payment" on the collection receipt when handling the collection procedures. When the payment is made for a single check, the period of commitment is 3 days. From the next day of issuing the notice of acceptance by the Bank of the unit of payment, the time limit for the payment is within the time limit for the payment of the case, and the additional time for sending the mail to the unit far away must be mailed.

When a payment unit receives a notice of acceptance from a bank, and fails to express its refusal of payment to the bank during the period of acceptance, the bank considers it to be a commitment process, and the payment shall be made to the receiving unit on the next day after the expiration of the commitment.

The payment period is 10 days from the spanportation department to the payment unit. In addition, in accordance with the actual situation, the time limit for inspection payment shall be determined through consultation between the two parties, and shall be clearly stipulated in the contract, and shall be marked by the collection unit on the collection and acceptance voucher, so that the bank will pay the payment according to the agreed payment period.

　　 Payment unit After receiving the notice of delivery, the bank should be informed immediately and the delivery notice should be delivered. 10 days after the payment notice is issued by the paying unit or the agreed time limit between the two parties (from next day), if the notice of delivery has not been received, the bank should be notified within tenth days or within the agreed period. If no notice is made, the bank will be deemed to have been inspecting and will be allocated to the receiving unit on the morning of the 10 day or the full day after the agreed deadline. When a tenth day payment unit notifications the bank that the goods have not arrived, and after receiving the notice of delivery does not notify the bank in time, the bank will still make the date of payment according to the next day of 10 days' expiration, and overdue the overdue payment according to the number of days.

After paying the entrusted receipts, the payment unit shall prepare the certificates of payment for bank deposits according to the fifth part of the collection settlement documents and the relevant spanaction documents.

Borrow: material purchase or merchandise purchase etc.

Loan: bank deposit

Example: (take the above example) the Daming company has prepared the bank deposit payment voucher on the basis of the receipts and payment vouchers, the fifth and the relevant documents after receiving the acceptance notice from the bank.

Borrow: material purchase 157566.15

Tax payable - value added tax (input tax) 26433.85

Loan: bank deposit 184000

(Note: freight charges calculated according to 7% deductible input tax).

In conclusion, no matter whether the payment is made by check or inspection, the drawee can promise the bank in advance of the period of acceptance, and inform the bank to make payment in advance, and the bank shall make the payment immediately. Due to changes in the price, quantity or amount of the commodity, the payer shall make a written notice to the bank during the period of acceptance because of the multiple commitments, and accordingly, the bank shall make the collection to the payee accordingly. The drawee shall not deduct any other sum or previous collection from the payment of the goods.