Financial Treatment: How To Make Use Of Bank Draft By Remittance Unit

After receiving the bank draft issued by the bank, the financial department of the remittance unit can deliver the draft to the holder, hold it to the place of payment, or settle the bill with the payee who has filled it out, or withdraw cash. Of course, it can transfer the bill to the endorser in the form of endorsement, and handle the settlement business.

The holder of the remittance unit purchases the place of the remittance point. When settling accounts with the transfer bill, the collection unit and its bank account should be filled out in the form of "bank draft couplet" and "cancellation notice". The two links should be handed over to the financial department of the receiving unit and handled directly by the bank.

The holder of the remittance unit handles the purchase at the place where the remittance holder is engaged. If the "payee" column on the bank draft is filled with the name of the holder of the remittance unit, the holder can take the ticket directly to the remittance bank for the transfer settlement, or endorse it to the unit which opens the account at the bank, and the holder receives the ticket to the bank to make the payment.

When a holder of a remittance unit purchases a place at the place of import, he or she needs to pay in several times. Usually, the name of the bearer is filled in the payee column and the holder arrives at the place of entry. "Bank draft union" and "settlement notice" are sent to the bank together with my ID card, requesting payment of the "temporary deposit account" which is opened by the bank and settlement with the receiving unit. This "temporary deposit account" is not retained, and it does not calculate deposit interest.

If the holder of a remittance unit purchases the place at the place of import, if he or she needs to transfer the goods needed for the procurement of goods to other places instead of purchasing the goods, the holder may hold bank draft and cancellation notice together with his ID card to the paying bank for transfer and specify the designated place for the transfer. A bank draft marked with no remittance must not be transferred.

　　 Bank After examination, it is considered that the specific transfer procedures can be processed after transfer. The holder can choose the appropriate way of transfer according to the need. If we continue to adopt the bank draft to transfer the foreign currency, we will fill in the "bank draft order" again, and fill in the columns of the payee and the remittance purpose in the entrustment book, and then issue the new bank draft to the bank after the contents of the original payee and the original remittance are filled.

If the original bank draft is marked "cash", the word "cash" can be filled in when transferring the money. If the exchange is to be remitted, the holder may fill in the credential (electricity) remittance according to the regulations, and do the letter (electricity) remittance formalities. When a transfer is made, the amount payable by the holder can be in line with the amount of the original remittance, or less than the original remittance amount. The balance of the amount less than the original remittance amount will be directly returned to the remittance unit account by the paying bank.

Remittances must pay attention to safety when using bank draft to do business and settle accounts. First, when a person is purchasing a bank draft, he must check the goods and pay the bill first, and then he will clear the relevant transaction procedures and deliver the draft to the seller. This can reduce and avoid the opportunity of being cheated and disputes. because Money Order Once they are handed over to the other party, the other party can handle the transfer settlement or cash withdrawal or endorsement transfer with the bank. Two, bank bills must be kept in good order to prevent loss or theft. In case of loss or theft, it is necessary to report loss in time or ask relevant units to help prevent it.

The remittance unit purchases goods by bank draft. Settlement After that, it should wait until the issuing of the fourth bank of the bank draft drawn by the bank, that is, the account of the excess account receivable, should be checked according to the actual settlement amount of the "actual settlement amount" column and the actual invoice amount on the original voucher and so on.

Example: in April 12th, Dasheng company received the bank draft drawn from the Bank of deposit, "the excess money collection and notification couplet", which was tally with the invoice check, and the actual payment was 80000 yuan. Accordingly, the accounting department should prepare the following bookkeeping vouchers:

Borrow: Merchandise Purchase -- * X commodity 80000

Loan: Other Monetary Funds - bank draft 80000

For the difference between the actual settlement amount of bank draft and the amount of bank draft remittance, that is, the excess amount of money, the financial department of the remittance unit should compile the certificate of deposit receipts in accordance with the "excess amount" listed in the fourth part of the bank's bill of exchange, which is issued by the bank.

Borrow: bank deposit

Loan: Other Monetary Funds - bank draft