What Are The Basic Principles Of Bank Settlement?

Bank pfer

It is a complex payment procedure.

The settlement of each payment involves the business activities and capital increase or decrease of several units such as payment units, receivables, payment banks, and receiving banks.

If any of the units and any part are not handled according to the uniform regulations, it will bring difficulties to the settlement business.

Therefore, in order to ensure the smooth progress of bank settlement, payment units, receivables, payment banks and receiving banks should strictly abide by the basic principles of bank settlement.

These basic principles include:

(1) abide by credit and perform payment.

Under the condition of market economy, there are many kinds of

Correspondingly, there are various forms of business credit.

On the basis of mutual trust, the recipient and the two sides will negotiate their own payment on time on the basis of mutual trust.

Once the two parties have reached an agreement, the Party of the paction shall act in accordance with the prior agreement, provide goods or services in time, and the other party shall pay the money at the agreed time and way.

(2) whose money will be allocated to whom?

As an intermediary agency for settlement, banks must protect the ownership of their clients' funds and the right to control their own rights in the process of settling accounts.

The deposit of each unit in the bank is protected by law; the client entrusts the bank to pfer the money to whom, and the bank puts the money into it.

The bank maintains the right of autonomy in the deposit of the account holder.

Except for state laws, banks do not inquire or deduct money from any unit, and must not stop paying the deposit of their units.

(3) banks do not make advances.

In the process of settling accounts, banks only provide settlement services, acting as intermediaries, and are responsible for pferring funds from the account of the payment units to the accounts of the receiving units, not paying any units.

The fact that banks have paid loans to other units is actually not within the scope of settlement. They are part of credit and expand credit scale and money supply.

Therefore, the "payment and settlement method" stipulates that banks do not make advances.

In the process of settling accounts, the payment unit can only use its own deposit balance to pay other units' funds. The receiving unit can only be used when the bank has completed the collection procedures and enters the unit account.

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What are the basic requirements?

All units must understand and abide by the following basic requirements for bank settlement.

First, units must abide by the laws and regulations of the state and the provisions of the bank settlement office for settlement.

Second, all economic pactions must be handled through pfer accounts in addition to cash available in accordance with the provisions of the state's cash management.

Third, when a bank opens an account, it has to pay enough funds to guarantee the payment.

Fourth, each unit must use the unified bill and settlement certificate issued by the bank when handling settlement, and fill in correctly according to the regulations.

Fifth, banks and units should abide by the settlement principles of "abide by credit, perform payment, enter into who's money, who will control it, and banks will not make advances".

Sixth, banks shall examine bills and settlement vouchers in accordance with the provisions of the settlement method.

The economic disputes arising from the two sides shall be handled by themselves or submitted to the arbitration organ or the people's court for application or settlement.

Seventh, banks keep confidential the deposits of individuals and units in accordance with the law, and safeguard their capital's right of independent control.

In addition to the provisions of the state laws and the supervision items authorized by the State Council to the head office of the people's Bank of China, banks do not accept matters entrusted by other departments and local authorities, and do not inquire or deduct money from any units.

Eighth, units must strictly abide by the discipline of bank settlement, and do not issue empty cheque and forward cheque.

Ninth, the settlement of all units will affect the use of funds due to errors in filling out the clearing documents, and the loss of funds caused by the loss of bills and seals will be borne by themselves.

What costs do banks need to pay for bank settlement and how to calculate them?

The enterprise must pay a certain fee to the bank in accordance with the regulations, including the cost of the certificate, the handling fee and the post and Telecommunications fee.

In addition, if the unit violates the bank settlement discipline and regulations, the bank will also pay a certain fine according to the regulations.

(1) accounting for the cost of certificate work.

The cost of collecting documents is divided into two ways: collecting at the time and collecting regularly.

When each unit purchases various kinds of settlement vouchers to the bank, it should fill in a triple certificate of settlement and fill in the bank seal for the bank.

After the bank has examined the matter correctly, it will collect the cost of the settlement certificate from the collector at that time, and return it to the employer after the "pfer payment" or "cash in cash" chapter is added to the first certificate of payment.

The financial departments of each unit shall prepare cash or bank deposit payment vouchers according to the payment documents returned by the bank seals.

For example, a unit purchased 10 settlement certificates from the bank on 20 December and paid 50 yuan by cash payment documents. The accounting department prepared cash payment vouchers according to the receipts and payment vouchers of bank receipts returned by bank seals, and made the following accounting entries:

Borrowing: financial cost 50

Loan: cash 50

If we collect fees regularly, we will not pay directly when purchasing, and the lump sum pfer will be settled when collecting fees.

When banks collect fees, they issue special pfer debit vouchers to all units as payment notices.

The financial departments of each unit prepare bank deposit payment vouchers according to the bank's special pfer debit vouchers.

The accounting entry is: debit the "financial expense" account, and credit the "bank account" account.

(2) bank charges and post and telecommunications charges.

The bank handles the settlement business and charges certain fees to customers according to the prescribed scope and standards.

In addition, banks need to collect postal charges from customers for settlement business.

Post and telecommunications charges and handling fees are paid together.

Bank charges and postal charges were also collected at the time and regularly collected in two ways.

At that time, each unit paid the cash directly or handled the pfer directly when the settlement was handled. The finance department prepared the cash or bank deposit payment voucher according to the relevant credentials returned by the bank seal (such as the first letter of the bill of exchange and the bank charge certificate).

The accounting method and cost are the same.

In the case of aggregated collection, bank deposit payment vouchers should be compiled according to the special debit vouchers of the bank, and the accounting method and the cost of the work shall be the same.

(3) fines for settlement.

In the process of settling accounts, banks are required to prepare bank deposit payment vouchers according to the fines issued by banks in violation of the settlement discipline and the relevant provisions of bank settlement, such as issuing empty checks and so on. Their entries are: debit "non operating expenses" accounts, and credited "bank deposits" accounts.

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