Capital Management: Classification Of Bank Accounts And Conditions For Opening Accounts

Where a newly established enterprise or company obtains the legal person business license issued by the administrative department for Industry and commerce, it may choose to open its own settlement account from the bank near the office place.

According to

Bank accounts should be divided into four types: basic deposit account, general deposit account, temporary deposit account and special deposit account.

1, basic deposit account.

The basic deposit account is the account that the depositor handles the daily pfer settlement and cash receipts and payments.

It is the main account opened by independent settlement units or independent accounting enterprises.

According to the regulation, each depositor can only open a basic deposit account in the bank.

It is mainly used for day-to-day pfer and settlement.

The cash withdrawals such as wages and bonuses of enterprises and institutions can only be handled through this account.

(1) the qualifications of the parties to establish a basic deposit account.

(1) enterprise legal person;

(2) the accounting unit of the internal unit of an enterprise legal person;

(3) the financial departments that manage budgetary funds and extra budgetary funds;

4. Administrative organs and institutions that implement financial management;

(5) military units or armed police units at the county level;

Foreign institutions in China;

Social organizations;

The dining hall, hostel and kindergarten attached to the unit.

Permanent institutions in the field;

Private enterprises, individual contractors and individuals.

(2) the required documentary evidence for the opening of a basic deposit account. In accordance with the stipulations, a depositor applying for opening a basic deposit account shall issue one of the following documents to the depositary bank:

(1) the "enterprise legal person business license" or "business license" issued by the local industrial and commercial administrative organ.

(2) approval of the central or local commission, personnel and civil affairs departments;

(3) the opening accounts of the financial departments of the armed forces and the Armed Police Corps.

(4) the unit's proof of the opening of the agreement by the affiliated institution;

(5) the approval documents of the permanent offices of the resident departments concerned;

Contract agreement signed by both parties.

Personal identity card and residence booklet.

2.

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A general deposit account is an account opened by a depositor in a bank where the depositor is not in the same place.

Depositors can pfer accounts, settle accounts and deposit cash through an account, but they can not withdraw cash.

In accordance with the provisions on the management of bank accounts, deposits under the following circumstances may apply for the opening of general deposit accounts, and the following supporting documents shall be provided.

(1) units and individuals who obtain loans from banks other than the basic deposit account may apply for the opening of the account and issue a loan contract or loan receipt to the opening bank.

(2) a subsidiary non independent accounting entity which is not in the same place as the deposit of the basic depositor's account may apply for opening the account, and the certificate of the depositor's agreement with the non independent accounting unit of the basic deposit account shall be issued to the bank.

3, temporary deposit account.

A temporary deposit account refers to an account opened by a depositor due to temporary business activities.

The depositor can handle the pfer settlement through this account and cash receipts and payments according to the state's cash management regulations.

In accordance with the provisions on the management of bank accounts, depositors may apply for opening temporary deposit accounts in the following circumstances, and provide corresponding supporting documents:

(1) temporary institutions in the field may apply for the opening of the account and issue provisional licences issued by the local industry and commerce administration authorities.

(2) individuals who are required by temporary business activities may apply for the opening of the account, and must issue a written approval letter 4 and a special deposit account for the establishment of temporary institutions by local authorities.

A special deposit account refers to an account opened by a depositor for a specific purpose.

In accordance with the provisions on the management of bank accounts, depositors may apply for opening special deposit accounts in the following circumstances, and provide corresponding supporting documents:

(1) the depositor's funds for specific purposes can be opened by the depositor to the Bank of account.

Funds for specific purposes include funds for capital construction and funds for renovation.

Funds for specific purposes and special management.

(2) the depositor must issue the documents certifying the approval of the relevant departments or the relevant documents of the state to the bank.