Classification Of Bank Accounts And Conditions Of Opening Accounts

Bank accounts are accounts opened by banks for settlement and loan applications. Bank accounts are the main tools for banks to handle pfers, settlement credits and cash receipts and payments through banks.

It has the function of reflecting and supervising the economic activities of various sectors of the national economy.

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 the regulations on bank account management, bank accounts should be divided into four types: basic deposit account, general deposit account, temporary deposit account and special deposit account.

1 yuan, 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, every depositor can only open a basic deposit account in the bank.

It is mainly used for day-to-day pfer settlement and cash receipts. 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 set up the basic deposit account.

The financial departments of the internal units of the enterprise legal person; the financial departments that manage the budgetary funds and extra budgetary funds; the administrative organs and institutions that carry out the financial management; the military units and the armed police units at the county level; the foreign organizations stationed in China; the halls of social organizations; the dining rooms, hostels and kindergartens attached to the units; the permanent institutions in the field, the private enterprises, the individual contractors and individuals.

The basic deposit account shall be issued to the opening bank: one is the following: one is the "enterprise legal person business license" or "business license" issued by the local administrative department for Industry and commerce; the other is the approval of the central or local commission, personnel, civil affairs and other departments; and the certificate of opening accounts of the financial departments of the armed forces and the armed police force; the certificate of the opening of the unit to the affiliated institution; the approval document of the permanent establishment of the resident departments concerned; the contract agreement signed by the two contracting parties; (2) the required documents for the opening of the basic deposit account are required to be opened by the depositor according to the rules.

2, general deposit account.

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 their accounts, but they can not withdraw cash.

According to the "bank account management regulations", the deposit in the following circumstances may apply for the opening of a general deposit account 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 loan contracts or loan borrowings to the bank.

A subsidiary non independent accounting unit (2) 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.

According to the "bank account management regulations", the depositor can apply for opening a temporary deposit account according to the "bank account management regulations", and shall provide corresponding supporting documents: 1, the temporary institution in the field may apply for opening the account and issue a temporary license issued by the local industrial and commercial administrative organ.

(2) individuals in need of temporary business activities may apply for the opening of the account and 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.

According to the "bank account management regulations", the depositors can apply for the opening of a special deposit account and provide the corresponding supporting documents: 1, the funds for specific purposes of the depositor shall be issued by the depositor to the opening bank, and the account can be opened.

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.