What is payment accounting?

What is payment accounting? My sweat! I heard for the first time that there is also the post name of "payment accountant" and the post of fund cashier. Is a financial person who specializes in payment. Do you mean the payment accountant?

The main duties of the fund cashier are:

1. Handle cash expenditure, and the approval is justified. In strict accordance with the provisions of the relevant national cash management system, before handling the income and expenditure, it must be audited by the accountant and signed by the financial manager. Only a single sporadic expenditure below 2000 yuan will be paid in cash.

After receiving the money, it should be stamped with the stamps of "received" and "paid". The daily working capital shall not exceed 5000 yuan. The excess shall be deposited in the bank. Cash and checks received without permission should be sent to the bank in time. It is not allowed to use "white bars" to offset cash, and it is not allowed to misappropriate cash at will. If there is a shortage or surplus of cash on hand, the reasons should be found out and dealt with separately according to the situation, and it is not allowed to take it away or make up for it without permission. If there is a shortage, you should be responsible for compensation. Keep the secret of the safe password, keep the key, and don't give it to others at will.

2. Handle bank settlement and standardize the use of checks. In strict accordance with the provisions of the bank settlement system, the payment of more than 2000 yuan is paid by cheque or telegraphic transfer.

When you receive a check, you need to fill out the check bill in time and send it to the bank. You can't postpone the delivery of tickets.

When handling remittance, pay attention to the account number, and remittance errors are strictly prohibited.

When issuing a check, the payee, purpose, amount and date should be indicated, and it can only be used after being signed and approved by the financial manager. If it is really necessary to issue a transfer cheque without filling in the amount due to special circumstances, the payee's name, the purpose of the money, the date of issuance, the prescribed limit and the time limit for reimbursement must be stated on the cheque, and the payee should sign it in the special register. Incorrect checks must be stamped with "invalid" and kept with the stub. Strictly control the signing of blank checks. When a check is lost, you should report it to the bank immediately.

3. Summarize the statement at the end of last month before 5th of each month, check and prepare the reconciliation statement, and then submit it to the accountant.

Second, accounting and statements.

1. carefully register the daily accounts of cash and bank deposits to ensure daily settlement. Received bank acceptance bills and checks should be registered for future reference.

According to the processed receipts and payments vouchers, register the cash and deposit journal one by one, and make a good balance. The book balance of bank deposits should be checked with the bank statement in time. For the final accounts, it is necessary to inquire in time. Always record the bank balance.

After registration, transfer the voucher to the accounting office for bookkeeping. At the end of the month, check the bank deposit with the bank statement, and make a "bank reconciliation statement" for the unsettled account. A detailed statement of capital income and expenditure should be filled out every week.

2. Daily inventory of cash and bank deposits, so that accounts, accounts, accounts consistent. The general manager can send someone to check the funds.

Third, others.

1.*** Write-off of the company's foreign exchange receipts and payments;

2. Learn, understand and master financial laws and regulations, and improve the policy level. Maintain financial discipline and implementation of accounting system, and resist illegal income and expenditure and fraud.

Accounts payable accounting is the accounting that records current accounts. Not a cashier.

How should the accountant handle the down payment after receiving the contract? Debit: cash (bank deposit)

Credit: accounts received in advance

Excuse me, what can't be paid? How to do accounting treatment? 630 1 non-operating income

1. The net income of an enterprise that is not directly related to its business activities is accounted for in this account, mainly including the income obtained from the disposal of non-current assets, the income obtained from the exchange of non-monetary assets, the income obtained from debt restructuring, the income from fines and confiscations, the income from subsidies, and the accounts payable that cannot be paid but are converted into non-operating income after approval according to the prescribed procedures.

Two, this course should be carried out in accordance with the detailed accounting of non-operating income items.

III. The non-operating income of an enterprise shall be debited to such subjects as cash, bank deposit, accounts payable, loss and overflow of property to be treated, and liquidation of fixed assets, and credited to this subject.

Four, the ending balance of this course should be transferred to the "profit of this year" subject, and there should be no balance in this course after the carry-over.

What is mortgage payment? The word "Mortgage" comes from the English word "mortgage", which means "mortgage loan" and "commercial housing mortgage loan".

"Mortgage" has two meanings: real estate mortgage and installment repayment. It means that the mortgagor transfers the property right of the property to the mortgage beneficiary (bank) as a repayment guarantee, and after repayment, the mortgage beneficiary transfers the property right of the property back to the mortgagor. Specifically, the mortgage loan refers to the purchase of the building as collateral to obtain loans from the bank, and the purchase of the house pays the bank in installments according to the repayment method and time limit agreed in the mortgage contract; Banks charge interest at a certain rate. If the lender defaults, the bank has the right to take away the house.

What is remote payment? Add the other party's qq, and then the other party will pay with the other party's bank card by controlling your computer. Pay attention to protecting personal privacy when paying remotely. Cell phones are not allowed.

What do you mean by active payment? The payer can give the transfer check to the bank and ask the bank to transfer the funds directly to the payee's bank.

In the case that the transfer cheque is not endorsed by the payee and the bill receipt is not signed by the payee, the theoretical basis for handling is that the payer endorses and seals to indicate acceptance. (similar to cash withdrawal)

Will the registration for the accounting exam be cancelled without paying? How long is the payment term? If you don't pay, you will be cancelled.

What is TT payment? TT payment method

Refers to the inter-bank telegraphic transfer claim clause (telegraphic transfer compensation clause). .

TT payment method is settled in foreign exchange cash, and customers can remit the money to the foreign exchange bank account designated by the company, and can request remittance within a certain period after the goods arrive. .

T/T belongs to commercial credit, which means that the final decision of payment lies with the customer. T/T is divided into advance, spot and forward. At present, the most commonly used is 30% in advance and 70% at sight. This is the first time to do it, and you can use this payment method when the quantity is not large. However, for some countries, such as West Africa, please try not to use this payment method and only use sight letter of credit. .

After the goods are ready, if the customer pays the full amount, the documents can be sent directly to the customer without going through the bank.

Actual business process of telegraphic transfer:

(1) Accept orders from foreign customers.

(2) Make a proforma invoice and send it to foreign customers, who will sign it back.

(3) Make production orders and send them to domestic customers, who will sign for them.

(four) to return the signs, color maps and bar codes of foreign customers, and to pass the signs, color maps and bar codes to domestic customers.

(5) Keep up with domestic customers for production.

(6) When the departure date is about 10 days, the freight forwarder of foreign customers should book the shipping space in a standard format, then fill it in as required, and then book the shipping space in reverse. (7) The transportation company issues a formal sales order.

(8) Generally, our own inspectors go to the supplier's factory to inspect the goods (if the customer has an inspection representative in Chinese mainland, the supplier is generally required to drag the goods back to our company, and then the customer's inspection representative in Chinese mainland will conduct the inspection).

(9) Send the S/O to the towing cable (indicate the time, place and time of towing the cabinet before the S/O, contact telephone number, etc. To mop the cabinet).

(10) Do a good job in customs declaration, that is, fax the message, and ask the trailer for the address of the customs broker, so as to facilitate foreign trade companies to send a full set of documents (try to classify them as much as possible and reduce the write-off list).

(eleven) indicate the address of the customs broker on the fax, and then send the fax to the foreign trade company (the foreign trade company will send the customs declaration information to the customs broker), and notify the manufacturer to unload the cabinet.

(12) After the container is loaded, fill in the container number, seal identification number and other information (for the goods that need fumigation, fill in the fumigation format) and then hand it over to the customs broker for customs declaration.

(13) Make Form A and send it to the foreign trade company.

(14) Make shipping advice and send it to customers.

(15) Return the customs declaration form together with an application form for issuing special VAT invoices and submit it to the financial accounting (calculated at the exchange rate of 9. 18).

(sixteen) to make a bill of lading and send it to the shipping company.

(seventeen) foreign trade companies reverse the formal form.

(XVIII) Prepare shipping notice, certificate of origin (FORMA), bill of lading, invoice and packing list (sometimes with disinfection and fumigation certificates) and send them to foreign customers, asking them to pay (XIX) Submit copies of bill of lading and debit memo to the Finance Department. After the finance department pays the bill of lading fee, the shipping company will release the original bill of lading, and I will send the above original documents directly to foreign customers so that they can pick up the goods.

What's the mode of payment? What is transfer? Payment method is the form of payment: transfer and cash. Transferring from one account to another is called transfer. If you pay by bank check, it is a transfer, and both parties must have a bank account (both passbook and card are acceptable).