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Monetary collection and payment between units or individuals caused by economic transactions such as commodity transactions and labor services.Divided intoCash settlementandNon cash settlementTwo types.The former refers to the receipt and payment directly made in cash;The latter is transferred through financial institutionstransfer accountsorbillCollection and payment by circulation.
Administrative institutionsWithin the appropriation and revenue and expenditure budgetExtrabudgetary fundsIt is often necessary to settle funds through banks.There are five settlement methods as follows:
Check settlement
That is, use checks to settle funds.The cheque is issued by the payer and sent to the bankDeposit accountPayment voucher for payment in.Cheques are divided into“cash cheque”And“Transfer cheque”Two.Cash can be withdrawn from the bank by cash cheque within the scope of cash management regulations.Such as withdrawal of petty cash and wages, bonuses, allowances, grants, etc. to be paid.Transfer cheques can only be used for loans, labor services and others between companies in the same citysettlement by transferring accountsInstead of withdrawing cash and issuing to individuals.
Delegated Payment Settlement
That is, the payer passes the issuance“Payment Mandate”, entrust the bank to transfer the funds from itsdepositA settlement method in which the account is transferred to the account of the payee.This method is applicable to fund settlement of companies in the same city.When this settlement method is adopted, the payer shall fill in the "Payment Authorization" and send it to the deposit bank in five copies, the first copy of which shall be kept by the issuing company for reference;The second sheet is the payment voucher of the payer's bank;The third sheet is the income voucher of the payee's bank;The fourth sheet is the withdrawal receipt transferred to the payee;The fifth sheet is returned to the payer after being paid by the bank of the payerReceipt。After receiving the "Letter of Authorization for Payment" sent by the payer, the deposit bank of the payer will transfer the payment from theDeposit accountAnd return the back copy to the payer for bookkeeping.At the same time, the receipt voucher and receipt notice copy will be transferred to the deposit bank of the payee.After receiving the above vouchers, the deposit bank of the payee retains the revenue vouchers as the basis for bookkeeping, and transfers the collection notice to the payee for bookkeeping.
Delegated settlement without commitment
That is, the payee and the drawee sign a settlement agreement through the bank first. When the payee handles delegated collection with the bank, the drawee does not need to express commitment, that is, the bank transfers the funds.This settlement method is applicable to the settlement business of electricity, tap water, telephone and other fees between units in the same city with accurate meter measurement and fixed price.When this settlement method is adopted, the payee shall first fill in the local "collection settlement voucher without commitment" in quadruplicate, together with the relevantbillTo deposit bankConsignment Collection 。After receiving the entrustment from the payee, the deposit bank of the payee shall send the relevant vouchers to the deposit bank of the payee.After receiving these vouchers, the payer's deposit bank will transfer the relevant vouchers to the payer, and the payables can be transferred from the payer's deposit account to the payee without waiting for the payer to commit.
Delegated Receipt/Commitment Settlement
That is, the payee and the payer sign an economic contract in advance. After the payee delivers goods according to the contract, it entrusts the bank to collect money from the local or foreign payer. The payer checks according to the contractbillAnd after inspection, it is a settlement method of commitment to the bank. This method is suitable for the settlement of commodity transactions and labor supply funds between administrative institutions and relevant units.In this way, the payee will issue a "collection commitment settlement voucher" in quintuplicate after shipment, and send it to the deposit bank for entrusted collection together with the shipping order and freight and miscellaneous charges voucher.After receiving the voucher, the deposit bank of the payee shall, upon examination, notify the deposit bank of the payee.The deposit bank of the payer shall stamp the commitment period seal on the above voucher and transfer it to the payer. The payer shall acknowledge the payment and return the relevant voucher sheet to the deposit bank for payment.
Exchange settlement
It refers to a settlement method in which the payer sends the money to a foreign payee or individual through the bank.yesTelegraphic transferandMail transferTwo ways.This method is applicable to fund transfer, current accounts, remittance of travel expenses and temporary purchase funds between different locations, between companies, and between companies and individuals.
Enterprise Fund Settlement Center
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The enterprise fund settlement center is an internal functional department that manages funds on behalf of the parent company of an enterprise group.It is essentially different from financial companies.The settlement center is only the internal management organization of the enterprise group, and it does not have any legal person status.
The enterprise fund settlement center controls the flow and direction of funds for an enterprise group. Its functions include: (1) making overall arrangements for funds and adjusting funds reasonably according to the development needs of the group and its subsidiaries;(2) Concentrate the financial resources of enterprise groups, reduce the internal capital backlog, and revitalizeSettled funds, reduce bank loans andLoan interest, saving capital cost;(3) Reduce the extracorporeal circulation of funds, speed up the turnover of funds, and improve the use efficiency of funds.
