How to understand dozens of accounts of a company?

One of the dozens of accounts is basic account.

Others are general accounts or special accounts.

1. basic deposit account

(1) The withdrawal of depositors' wages and bonuses can only be handled through basic deposit account.

(2) Depositors in basic deposit account include but are not limited to enterprise legal persons, unincorporated enterprises (sole proprietorship and partnership), independent accounting subsidiaries (canteens, guest houses and kindergartens) established by permanent institutions and units in different places.

The funds in the card account of the affiliated unit shall be transferred out of basic deposit account and deposited, and cash shall not be deposited, and the sales proceeds shall not be deposited in the card account of the affiliated unit.

2. General deposit account

(1) The general deposit account is used to handle the transfer of depositors' loans, the return of loans and the receipt and payment of other settlement funds.

(2) General deposit accounts can handle cash deposits and cannot handle cash withdrawals.

3. Special deposit account

(1) Cash cannot be deposited in or withdrawn from the company card special account.

(two) extrabudgetary funds, securities trading settlement funds, futures trading deposits and trust funds special deposit accounts shall not withdraw cash.

(three) capital construction funds, renovation funds, policy real estate development funds, financial institutions need to withdraw cash from their interbank fund accounts, should be approved by the local branch of the People's Bank of China when opening an account.

(4) Cash withdrawal from special deposit accounts for grain, cotton and oil purchase funds, social security funds, housing funds and trade union funds shall be handled in accordance with the provisions of the state on cash management.

(5) Cash shall not be withdrawn from the income remittance account unless the money is transferred to its basic deposit account or financial special account with extra-budgetary funds. Except for the funds transferred from basic deposit account, the business expenditure account only accepts and does not pay, and its cash withdrawal must be handled in accordance with the relevant state regulations on cash management.

4. Temporary deposit account

The term of validity of a temporary deposit account shall not exceed 2 years.