Dishonour Payment Procedures In The Form Of Different Collection And Settlement.

If a purchasing enterprise finds the following circumstances during the period of commitment, it may make full or partial refusal of payment to the bank:

(1) no purchase and sale contracts have been signed or no collection of foreign land commitments has been made. Settlement method Payment for purchase and sale contracts.

(2) without prior agreement between the two parties, the goods sold by the enterprise ahead of time or due to late delivery will no longer be required for the purchase of the goods.

(3) payment not delivered at the place of delivery stipulated in the contract.

(4) the amount of goods sold on commission, consignment and credit sale.

(5) the payment of a single check found that the varieties, specifications, quantities and prices of the goods listed are not in conformity with the contract stipulations, or that the goods have arrived and have been found to be inconsistent with the stipulations of the contract or the shipping list.

(6) payment by inspection shall be made to check the goods which are not in conformity with the contract stipulations or with the shipping list.

(7) payment has been made or calculated.

When a buying and selling enterprise proposes to refuse payment, it must fill in the reasons for refusing to pay, indicate the reasons for refusing to pay, and affix the official seal of the unit. The relevant clauses in the contract should be the inspection of the commodity inspection department. It belongs to the quantity problem of the commodity. It is necessary to put forward the proof of the quantity problem and the record of the relevant quantity.

The bank should carefully examine the reasons for refusing to pay and check the contract. After examination, it is considered that the reason for the refusal of payment is established, and if it agrees to refuse to pay, it shall sign the opinions on the "refusal of acceptance", and return the payment to the paying unit in the first "refusal of acceptance" with the official seal of the business as a receipt (full refusal) or a notice of payment (partial refusal). At the same time, the "refused to accept the reason" together with the relevant proof materials, collection vouchers, transaction documents (all refusal to pay) and refuse to pay the goods list (part of the protest) and other receivables bank to inform the receiving bank.

According to the regulations, the payment unit must not refuse to pay without reason. The banks do not accept the refusal of payment procedures, insufficient basis, reasons not in accordance with the stipulations and refusal to pay the payment, and the refusal of payment in the period of commitment and partial refusal of payment. The banks do not accept the payment, and impose mandatory deductions, which will be allocated to the paying unit and fined 2000 to 5000 yuan.

　　 Payment unit No one can refuse to pay the goods that he carries on his own, because the recipient unit has already checked the goods, specifications, quality, quantity and so on.

If the payment unit has received the "refusal of acceptance", which is returned by the bank seal, if it is totally rejected, it will not be required to make accounting treatment because it has not caused any increase or decrease of its capital, so it is necessary to keep the "refusal of acceptance" properly and to register the protest in the collection register. If the goods and materials issued by the receiving unit have been received when the payment is refused, the goods and goods received should be registered in detail in the register of escrow materials. If the payment unit is partial refusal of payment, the "refusal of acceptance" shall be returned according to the bank seal, and the bank deposit shall be compiled according to the partial commitment amount. Payment voucher The accounting entries are:

Borrow: material purchase

Loan: bank deposit

Example: Dasheng company sells goods 77000 yuan to Daming company by collection and acceptance. After checking the goods, Daming company found that one of the 3300O commodity specifications did not meet the contract requirements, so it only committed 44000 yuan, and the rest was refused. Daming teller fill in a four party "collection and settlement part of the reasons for refusing to undertake", after the bank's examination and approval, dishonor procedures. The bank's deposit certificate of payment is first compiled by the finance department according to the "rejection of reasons" returned by the bank seal. Its entry is:

Borrow: material purchase 38188.03

Tax payable - value added tax (input tax) 5811.97

Loan: bank deposit 44000

After the payment unit refuses to pay, the goods and materials sent to the receiving unit should be kept properly and cannot be used. If a bank finds the payment unit to use the goods and materials of the receiving unit, it has the right to transfer the money from the account to the receiving unit, and deduct the overdue payment from the date of the expiration of the commitment.

After receiving the notice of refusal of the paying unit transferred by the bank, the receivables should carefully control the terms of the contract and see if the reasons for the refusal of the other party can be established. If the other party has unreasonable refusal to pay, it can re collect the collection from the bank and fill in the "collection reason for collection", and send the original triage together with the original collection certificate and transaction document returned together with the economic contract and relevant evidence. The bank will be able to re collect the collection if it has been refused by the bank. If it is due to the address of the paying unit, the incorrect bank account, or the inconsistent account number and the reasons for the incomplete documents, the receiver can apply to the bank for re collection after correction. If the payment unit changes the name, account number, etc., and does not notify the collection unit, it will affect the settlement. The responsibility of the settlement unit shall be the responsibility of the payment unit. If the payment unit refuses to pay due to the bank's work errors, the bank shall be responsible. If it is really due to the delivery error of the unit or the quality of the product does not meet the contract requirements and so on, the other party will refuse to pay. It should contact the payment unit in time and negotiate the solution. If a negotiated refund is made by the paying party to the purchased goods, the finance department shall prepare the transfer voucher, and write off the sales income that has been returned to the account.

Borrowing: main business income

Credit: accounts receivable * * units

At the same time, account receipts should be prepared for the returned goods when they are shipped and returned, and the accounting entries should be:

Borrowing: operating expenses

Loan: accounts receivable (delivery time pad)

Bank deposit (payable at return)

If after consultation, the payment unit gives the payment unit a certain sales discount, it can re handle the collection and acceptance procedures, and of course, it can use other settlement methods to settle accounts. If the collection procedures are reprocessed, the original sales revenue can be reduced, the sales revenue will be re established according to the new collection receipts, and the accounting treatment can also be carried out on the basis of the original sales revenue.