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#X5 VWX!Y9 会计结算法律制度 现金结算 支付结算概述 银行结算账户 票据结算方式 银行卡 其他结算方式 特点 结算的范围 直接便利 不安全性 不易客观控制和管理 费用较高 使用的限额开户行核定 概述 支票 商业汇票 银行汇票 银行本票 概念和特征 法律依据基本原则 办理要求 结算起点 :1000 元职工工资 津贴超过限额 : 支票 本票, 个人劳务报酬或经开户银行审核根据国家规定颁发给个人的奖金国家规定的对个人的支出结算起点以下的零星支出 向个人收购物资不受结算起点限制出差人员必须随身携带的差旅费 一般 3~5 天所需边远地区 交通不便地区 :5~15 天 恪守信用, 履约付款谁的钱进谁的账, 由谁支配银行不垫款 基本要求支付结算凭证填写要求 分类 ( 六项 ) 及其概念 基本原则 一个基本存款账户自主选择守法合规存款信息保密 开立 变更 撤销法律责任债权凭证 金钱凭证特征设权凭证文义凭证 功能支付 汇兑 信用 结算 融资 行为 : 出票 背书 承兑 保证 当事人 权利与责任 基本当事人出票人 收款人 付款人非基本当事人 全国范围内互通使用 种类 出票 付款 办理要求 普通 现金 ( 只能支取现金 ) 转账 ( 只能用于转账 ) 绝对应记载事项 ( 六项 ) 相对应记载事项 ( 二项 ) 效力 提示付款期限 : 自出票起 10 日内 签发的要求兑付的要求

$%& ' 会计结算法律制度 VWX!Y9 票据结算方式 银行卡 其他结算方式 概念与分类 账户与交易 商业汇票 银行汇票 银行本票 汇兑 基本规定 资金来源 计息 收费 出票 承兑 绝对记载事项 ( 七个方面 ) 相对应记载事项 ( 三个方面 ) 出票的效力定日付款 出票后定期付款 : 汇票到期日前提示承兑期限见票后定期付款 : 出票日起 1 个月内见票即付无需提示承兑 效力 : 付款人承兑后, 应承担到期付款的责任 承兑不得附有条件 见票即付 : 出票日起 1 个月内提示付款其他 : 到期日起 10 日内付款支付票款效力绝对记载事项 : 背书人签章 被背书人名称格式禁止背书 : 票据上记载 不得转让 不得记载的内容 : 附有条件 部分背书背书背书连续委托收款背书和质押背书法定禁止背书 ( 三种情形 ) 保证当事人 格式 效力绝对应记载事项 ( 七项 ) 标明 现金 字样的, 也可以提取现金 ; 不得背书基本规定提示付款期限 : 出票日起 1 个月内申办和兑付的基本规定必须记载事项 (6 项 ) 提示付款期限 : 出票日起 2 个月内 单位人民币卡不得透支, 不得支取现金个人卡不得转借 出租准贷记卡透支期限最长 60 天, 货记卡首月最低还款 当月透支余额的 10% 单位卡账户 : 一律从其基本存款账户转账存入个人卡 : 单位的款项严禁存入 宾馆 餐饮 娱乐 旅游等 交易金额的 2% 其他行业 交易金额的 1% 申领 注销 挂失 概念和分类分类 : 信汇 电汇必须记载事项 (9 项 ) 收款人为个人, 到汇入银行领取的, 注明 留行待取 签发汇兑凭证收款人为个人, 到指定单位的收款人领取的, 注明收款人的单位名称办理程序信汇凭收款人签章支取的, 应预留其签章确定不得转汇的, 注明 不得转汇 汇款人 收款人均为个人, 需在汇入银行支取现金的, 应填写 现金 字样 银行受理汇出银行受理汇兑凭证, 并进行认真审查汇入处理撤销和退汇委托收款 托收承付 国内信用证

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