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会计从业财经法规第二章支付结算法律制度重点

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lettersandcalls,anddopracticalthingsforthemassescombinegood,effectivethroughreachingpeopleattheserviceofthe"lastmile".Third,fosterthedevelopmentofnewenergy,newGeneralSecretaryXIJinpingstresseddevelopmentofinnovationforestrestructuring,revitalizationoftheoldindustrialbasesinNortheastChinaistheState'smajorstrategy,CentralhasissuedcomprehensiveopinionsofrevitalizingNortheastChinaandotheroldindustrialbases,theCPCCentralCommitteeonrevitalizationinNortheastChinawere...Vigorousdeterminationdoesnotwaver,theworkdoesnotslackenoff.Befirmwithinthedevelopmenthasmoretodowithhard,andnotmuddlealong,passiveinaction.Torelyontheirownefforts,can'twait,can'twait,standstill.Thisnotonlyprovidesnewopportunitiesfordevelopmentinourregion,andgaveusnewrequirements.Wemustseizetheopportunity,fulluseofnationalpolicy,hastobemorecomplicated,tostartandtarget,givefullplaytotheinitiativeofleadingcadresatalllevels,active,active,focusingonbuildingnewmomentumfordevelopment,acceleratingtransformationofforestdevelopment.Toimplementthenewdevelopmentphilosophy.Philosophyistheactionguide,newideasandnewdevelopments.Carryingoutinnovation,coordinationanddevelopmentofgreen,open,sharedideas,mustbemeasurable,directactionwithnewdevelopmentconcepts,trainingcadres.Inanewdevelopmentconceptasayardstick.Establishedinlinewiththenewconceptofevaluationsystemandevaluationcriterion,embodiesthenewdevelopmentpolicy,organization,mandateimplementation,alwaysmeasuredbythenewdevelopmentphilosophy,continuouscorrectionofforesttransitioncourse.Inanewdevelopmentconceptforthepathcommand.Aspartoftheimplementationofthenewdevelopmentphilosophyfollowedandactionguidelines,firmlyadjusted,correctedandrejectunsuitable,inappropriateandevenagainstthenewdevelopmentideas,behaviorsandpractices,morepragmaticapproachbasedonabroadvision,andcreativelycarryoutecologicalconstruction,industrialdevelopment,improvingpeople'slivelihood,suchastheworktoensurethatnewdevelopmentideastakerootinforestareas.Inanewdevelopmentconceptforweapontrainingcadre.ducationleaders"inthenew,nothing"twoarticles,enhancingvitalityandpower.Combineddevelopment"sixbigindustry",andimplementation"threebig
engineering",andcreate"twobigenvironment",strengtheningonnewdevelopment,andneweconomyconceptoflearning,andgrspandusing,realputthoughtandactionunifiedtonewdevelopmentconceptup,atwithnewdevelopmentconceptarmedhimself,andguidepractice,effectivedoadvocateinnovation,andfocusedoncoordination,andadvocategreen,andthickplantopen,andadvanceshared.Second,wemustrelyonScienceandtechnologyaffects.Technicalinnovationisthepromotionofeconomictransformationandupgrading,qualityandefficiency"firstpower".第二章支付结算法律制度
☆考点总结
表一、支付结算概述狭义概念
转账结算(不包括使用现金)
1)支付结算必须通过中国人民银行批准的金融机构进行2)支付结算是一种要式行为
特征
3)支付结算的发生取决于委托人的意志
4)支付结算实行统一管理和分级管理相结合的管理体制5)支付结算必须依法进行1)恪守信用、履约付款
基本原则
2)谁的钱进谁的账、由谁支配3)银行不垫款
汇票、本票、支票、信用卡(三票一卡)
主要支付工具
汇兑、托收承付、委托收款、电子支付(结算方式)
必须使用中国人民银行统一规定的票据和结算凭证按规定开立、使用账户
1中文大写金额数字应用正楷或行书填写,不得自造简化字,如果金额数字书写中使用繁体字,也应受理
2中文大写金额到“元”为止的应加“整”;到“角”的,可以不写“整”;到“分”的,不写“整”
【注意】会计基础规定,到角为止的也必须写整
3中文大写金额前应标明“人民币”字样,大写金额和“人民币”字样间不
填写要求
能留有空白
4)小写金额前应加人民币符号“¥”,小写金额中有“0”时的大写金额写
办理支付结算的基本要求
法必须掌握(汉语规律,数字构成,防止涂改)
5)票据的出票日期必须使用中文大写(写法必须掌握)
6票据出票日期使用小写填写的,银行不予受理;大写日期未按要求规范填写的,银行可予受理,但由此造成损失的,由出票人自行承担
票据和结算凭证金额以中文大写和阿拉伯数码同时记载,两者必须一致,两者不一致的票据无效;两者不一致的结算凭证,银行不予受理
【注意】少数民族地区和外国驻华使领馆根据实际需要,金额大写可以使用少数民族文字或者外国文字记载
票据的伪无权限人更改签章
造与变造无权限人更改签章以外的记载事项更正

表二、现金管理
除向个人收购农副产品和其他物资的价款、出差人员必须随身携带的差旅费外,开户单
现金使用范围
位使用现金不能超过结算起点(1000元)
35天≤15
现金使用限额没有在银行独立开户的附属单位使用现金也需核定,包括在开户单位库存现金限额之内
商业服务业找零用的备用金也需核定,但不包括在开户单位库存现金限额之内
现金收支的基1)开户单位现金收入应当于当日送存银行;当日送存确有困难的,由开户银行确定送本要求
存时间
票据和结算凭证的金额、出票或者签发日期、收款人名称不得更改
其他记载事项,原记载人可以更改,更改时应当由原记载人在更改处签章证明
ivelihood,isrelatedtopeople'swell-beingandsocialharmonyandstability.Weneedtoprotectandimprovethelivelihoodofthepeopleasthestartingpointandendingpointoftransitionandimproveforestpeople'sfeelingandhappiness.Topromotepovertyreliefanddevelopmentwork.ImplementingpovertyalleviationcrucialprojectisamajorstrategicdecisionmadebytheCPCCentralCommittee,isalsodeterminedbytheprovincial"firstproject",wemustunifythinkingandactiontotherequirementsoftheCentral,provincial,resolutelywinthepovertybattle.ThepreviousphaseIto18stations,Tahe,PineRidgeresearch,visitedmanyofthepoor,go,theheavier,morepressure.Forpovertyreliefanddevelopmentwork,wemustpayattentiontoit,alwaysinmind,graspinghands,shouldnotbeblindlyoptimistic,therecanbenoslack.Povertyalleviationanddevelopmentliesinprecise,accurate.Present,inordertofindouttherealbaseofpoorpeopleassoonaspossible,comeupwithfeasiblepovertystandards,statecard,builtonthebasisofdocumentmanagement.Tofirmlyestablishthe"povertyreduction"concept,increasetheintensityofresourceintegration,andrelatedfunding,withlimitedfundswisely.Byusingacombinationofemployment,entrepreneurshipforpovertyeradicationpovertyeradication,education,povertyalleviation,medicalaidofpovertymeans,duetoeffectsofpolicies,thosepolicies,ensurethecompletionofmissionobjectivesforpovertyeradicationfortheyear.Toactivelypromotetheconstructionofnewtowns.InFebruarythisyear,promulgatedbytheStateCouncilonfurtherpromotingurbanizationconstructionofnewopinions,proposedtoadheretothepeople-centered,fourmodernizationssynchronization,optimization,ecologycivilizationandculturalheritageofnewurbanizationpathwithChinesecharacteristics.Accordingtodistrict-wideconstructionofcivilizedcityandthebeautifulcountryside,furtherstrengtheningofurbantransport,watersupplyanddrainageandsewage,wastedisposalground,underground,suchasinfrastructureconstruction,strivetocreateasaferandmorelivableenvironment.Toactivelyseizethefullstopandopportunitiesforpovertyalleviationanddevelopment,furthereffortstoincreaseforestvillagesmerge,populationtotheCounty(districtCouncilsitesandcentresconcentratedinvillagesandtowns.Combineddevelopmentofurbanconstructionandtourismindustries,carefulplanningandconstructionofanumberofsuitableforresidentialandfarmtourtownsandvillages,formingonevillageoneproduct,afeaturepattern.Closertothemasses.Sincelastyear,ourin-depthimplementationoftheleadingcadresofgrassrootsmassesatwork,solvetheproblemsofalargenumberofpeople,getthemassesgivewholeheartedsupporttoandpraise,thisworkwillcarryon,absolutelycannotormovement.Grassrootsmassesandcadresincombinationwithpovertyreduction,combinedwiththesteadyworkof

lettersandcalls,anddopracticalthingsforthemassescombinegood,effectivethroughreachingpeopleattheserviceofthe"lastmile".Third,fosterthedevelopmentofnewenergy,newGeneralSecretaryXIJinpingstresseddevelopmentofinnovationforestrestructuring,revitalizationoftheoldindustrialbasesinNortheastChinaistheState'smajorstrategy,CentralhasissuedcomprehensiveopinionsofrevitalizingNortheastChinaandotheroldindustrialbases,theCPCCentralCommitteeonrevitalizationinNortheastChinawere...Vigorousdeterminationdoesnotwaver,theworkdoesnotslackenoff.Befirmwithinthedevelopmenthasmoretodowithhard,andnotmuddlealong,passiveinaction.Torelyontheirownefforts,can'twait,can'twait,standstill.Thisnotonlyprovidesnewopportunitiesfordevelopmentinourregion,andgaveusnewrequirements.Wemustseizetheopportunity,fulluseofnationalpolicy,hastobemorecomplicated,tostartandtarget,givefullplaytotheinitiativeofleadingcadresatalllevels,active,active,focusingonbuildingnewmomentumfordevelopment,acceleratingtransformationofforestdevelopment.Toimplementthenewdevelopmentphilosophy.Philosophyistheactionguide,newideasandnewdevelopments.Carryingoutinnovation,coordinationanddevelopmentofgreen,open,sharedideas,mustbemeasurable,directactionwithnewdevelopmentconcepts,trainingcadres.Inanewdevelopmentconceptasayardstick.Establishedinlinewiththenewconceptofevaluationsystemandevaluationcriterion,embodiesthenewdevelopmentpolicy,organization,mandateimplementation,alwaysmeasuredbythenewdevelopmentphilosophy,continuouscorrectionofforesttransitioncourse.Inanewdevelopmentconceptforthepathcommand.Aspartoftheimplementationofthenewdevelopmentphilosophyfollowedandactionguidelines,firmlyadjusted,correctedandrejectunsuitable,inappropriateandevenagainstthenewdevelopmentideas,behaviorsandpractices,morepragmaticapproachbasedonabroadvision,andcreativelycarryoutecologicalconstruction,industrialdevelopment,improvingpeople'slivelihood,suchastheworktoensurethatnewdevelopmentideastakerootinforestareas.Inanewdevelopmentconceptforweapontrainingcadre.Educationleaders"inthenew,nothing"twoarticles,enhancingvitalityandpower.Combineddevelopment"sixbigindustry",andimplementation"threebig
engineering",andcreate"twobigenvironment",strengtheningonnewdevelopment,andneweconomyconceptoflearning,andgrspandusing,realputthoughtandactionunifiedtonewdevelopmentconceptup,atwithnewdevelopmentconceptarmedhimself,andguidepractice,effectivedoadvocateinnovation,andfocusedoncoordination,andadvocategreen,andthickplantopen,andadvanceshared.Second,wemustrelyonScienceandtechnologyaffects.Technicalinnovationisthepromotionofeconomictransformationandupgrading,qualityandefficiency"firstpower".2)不准“坐支”现金(相对禁止)
3提取现金,应当写明用途,由本单位财会部门负责人签字盖章,经开户银行审核后,予以支付
4)现金管理N不准
1)单位不得由一人办理货币资金业务的全过程
建立健全内控2授权审批:对审批人越权审批的货币资金业务,经办人有权拒绝办理,并及时向“审
批人的上级授权部门”报告

表三、银行结算账户的概念、分类、管理原则概念
银行结算账户是人民币活期存款账户按存款
分类
单位个体工商户凭营业执照以字号或经营者姓名开立的银行结算账户个人因使用借记卡、信用卡在银行或邮政储蓄机构开立的银行结算账
个人

按用途基本存款账户、一般存款账户、专用存款账户、临时存款账户按开户
本地、异地
1)一个基本账户原则
2)自主选择银行开立银行结算账户原则
账户管理的基本原
除国家法律法规另有规定外,任何单位和个人不得强令存款人到指定银行开立银行结算账户
3)守法合规原则4)存款信息保密原则
除国家法律法规另有规定外,银行有权拒绝任何单位个人查询

表四、银行结算账户的开立、变更和撤销
核准制度:存款人开立基本存款账户、临时存款账户(注册验资、增资验资临时存款账户除外)和预算单位专用存款账户、QFII专用存款账户实行核准制度,经中国人民银行核准后,由开户银行核发开户登记证
【注意】时间性规定:2核、5备、3通知
生效日规定:存款人开立单位银行结算账户,自正式开立之日起3个工作日后,方可办理付款业务
排除事项:(1)注册验资的临时存款账户转为基本存款账户2)因借款转存开立的一般存款账户
3)存款人在同一银行营业机构撤销银行结算账户后重新开立银行结算账户
1)存款人更改名称→5个工作日内向开户银行提出变更申请2)其他变更→5个工作日内书面通知开户银行
银行接到存款人的变更通知后,应及时办理变更手续,并于2个工作日内向中国人民银行报告法定情形:
1)被撤并、解散、宣告破产或关闭
2)注销、被吊销营业执照
3)因迁址需要变更开户银行(与变更区分)
存款人尚未清偿其开户银行债务的,不得申请撤销该账户
开户银行对已开户但一年内未发生任何业务的账户,应通知存款人自发出通知30日内办理销户手续,逾期视同自愿销户

表五、各类银行账户的具体规定
ivelihood,isrelatedtopeople'swell-beingandsocialharmonyandstability.Weneedtoprotectandimprovethelivelihoodofthepeopleasthestartingpointandendingpointoftransitionandimproveforestpeople'sfeelingandhappiness.Topromotepovertyreliefanddevelopmentwork.ImplementingpovertyalleviationcrucialprojectisamajorstrategicdecisionmadebytheCPCCentralCommittee,isalsodeterminedbytheprovincial"firstproject",wemustunifythinkingandactiontotherequirementsoftheCentral,provincial,resolutelywinthepovertybattle.ThepreviousphaseIto18stations,Tahe,PineRidgeresearch,visitedmanyofthepoor,go,theheavier,morepressure.Forpovertyreliefanddevelopmentwork,wemustpayattentiontoit,alwaysinmind,graspinghands,shouldnotbeblindlyoptimistic,therecanbenoslack.Povertyalleviationanddevelopmentliesinprecise,accurate.Present,inordertofindouttherealbaseofpoorpeopleassoonaspossible,comeupwithfeasiblepovertystandards,statecard,builtonthebasisofdocumentmanagement.Tofirmlyestablishthe"povertyreduction"concept,increasetheintensityofresourceintegration,andrelatedfunding,withlimitedfundswisely.Byusingacombinationofemployment,entrepreneurshipforpovertyeradicationpovertyeradication,education,povertyalleviation,medicalaidofpovertymeans,duetoeffectsofpolicies,thosepolicies,ensurethecompletionofmissionobjectivesforpovertyeradicationfortheyear.Toactivelypromotetheconstructionofnewtowns.InFebruarythisyear,promulgatedbytheStateCouncilonfurherpromotingurbanizationconstructionofnewopinions,proposedtoadheretothepeople-centered,fourmodernizationssynchronization,optimization,ecologycivilizationandculturalheritageofnewurbanizationpathwithChinesecharacteristics.Accordingtodistrict-wideconstructionofcivilizedcityandthebeautifulcountryside,furtherstrengtheningofurbantransport,watersupplyanddrainageandsewage,wastedisposalground,underground,suchasinfrastructureconstruction,strivetocreateasaferandmorelivableenvironment.Toactivelyseizethefullstopandopportunitiesforpovertyalleviationanddevelopment,furthereffortstoincreaseforestvillagesmerge,populationtotheCounty(districtCouncilsitesandcentresconcentratedinvillagesandtowns.Combineddevelopmentofurbanconstructionandtourismindustries,carefulplanningandconstructionofanumberofsuitableforresidentialandfarmtourtownsandvillages,formingonevillageoneproduct,afeaturepattern.Closertothemasses.Sincelastyear,ourin-depthimplementationoftheleadingcadresofgrassrootsmassesatwork,solvetheproblemsofalargenumberofpeople,getthemassesgivewholeheartedsupporttoandpraise,thisworkwillcarryon,absolutelycannotormovement.Grassrootsmassesandcadresincombinationwithpovertyreduction,combinedwiththesteadyworkof
lettersandcalls,anddopracticalthingsforthemassescombinegood,effectivethroughreachingpeopleattheserviceofthe"lastmile".Third,fosterthedevelopmentofnewenergy,newGeneralSecretaryXIJinpingstresseddevelopmentofinnovationforestrestructuring,revitalizationoftheoldindustrialbasesinNortheastChinaistheState'smajorstrategy,CentralhasissuedcomprehensiveopinionsofrevitalizingNortheastChinaandotheroldindustrialbases,theCPCCentralCommitteeonrevitalizationinNortheastChinawere...Vigorousdeterminationdoesnotwaver,theworkdoesnotslackenoff.Befirmwithinthedevelopmenthasmoretodowithhard,andnotmuddlealong,passiveinaction.Torelyontheirownefforts,can'twait,can'twait,standstill.Thisnotonlyprovidesnewopportunitiesfordevelopmentinourregion,andgaveusnewrequirements.Wemustseizetheopportunity,fulluseofnationalpolicy,hastobemorecomplicated,tostartandtarget,givefullplaytotheinitiativeofleadingcadresatalllevels,active,active,focusingonbuildingnewmomentumfordevelopment,acceleratingtransformationofforestdevelopment.Toimplementthenewdevelopmentphilosophy.Philosophyistheactionguide,newideasandnewdevelopments.Carryingoutinnovation,coordinationanddevelopmentofgreen,open,sharedideas,mustbemeasurable,directactionwithnewdevelopmentconcepts,trainingcadres.Inanewdevelopmentconceptasayardstick.Establishedinlinewiththenewconceptofevaluationsystemandevaluationcriterion,embodiesthenewdevelopmentpolicy,organization,mandateimplementation,alwaysmeasuredbythenewdevelopmentphilosophy,continuouscorrectionofforesttransitioncourse.Inanewdevelopmentconceptforthepathcommand.Aspartoftheimplementationofthenewdevelopmentphilosophyfollowedandactionguidelines,firmlyadjusted,correctedandrejectunsuitable,inappropriateandevenagainstthenewdevelopmentideas,behaviorsandpractices,morepragmaticapproachbasedonabroadvision,andcreativelycarryoutecologicalconstruction,industrialdevelopment,improvingpeople'slivelihood,suchastheworktoensurethatnewdevelopmentideastakerootinforestareas.Inanewdevelopmentconceptforweapontrainingcadre.Educationleaders"inthenew,nothing"twoarticles,enhancingvitalityandpower.Combineddevelopment"sixbigindustry",andimplementation"threebig
engineering",andcreate"twobigenvironment",strengtheningonnewdevelopment,andneweconomyconceptoflearning,andgrspandusing,realputthoughtandactionunifiedtonewdevelopmentconceptup,atwithnewdevelopmentconceptarmedhimself,andguidepractice,effectivedoadvocateinnovation,andfocusedoncoordination,andadvocategreen,andthickplantopen,andadvanceshared.Second,wemustrelyonScienceandtechnologyaffects.Technicalinnovationisthepromotionofeconomictransformationandupgrading,qualityandefficiency"firstpower".使用范
基本存款账户
开户银使用范
一般存款账户
存款人日常经营活动的资金收付及其工资、奖金和现金的支取开立基本存款账户的存款人资格(非个人)
开户要【注意1】团级(含)以上军队、武警部队及分散执勤的支分队
【注意2】异地常设机构(非临时机构)【注意3】单位设立的独立核算的附属机构基本存款账户开户银行以外的银行营业机构
用于办理存款人借款转存、借款归还和其他结算的资金收付可以办理现金缴存,但不得办理现金支取没有数量限制
1)开立基本存款账户规定的证明文件
开户要2)基本存款账户开户登记证
3)存款人因向银行借款需要,应出具借款合同4)存款人因其他结算需要,应出具有关证明
1)“单位银行卡账户”的资金必须由基本存款账户转入,该账户不得办理现金收付业务
2)“财政预算外资金、证券交易结算资金、期货交易保证金和信托基金”专用存款账户,不得支取现金
3)收入汇缴账户只收不付,不得支取现金;业务支出账户只付不收
使用范
设立临时机构、异地临时经营活动、注册验资
专用存款使用规账户

临时存款账户
开户要“设立临时机构“及”注册验资“开立的临时存款账户不需要基本存款账户开户登使用规
记证
有效期最长不得超过2可以支取现金
注册验资的临时存款账户在验资期间只收不付

表六、违反银行结算账户管理规定的罚则违法单位非经营性存款人经营性存款人
违法事项变更
伪造、变造,开立、撤销使用
银行
表七、票据概述种类
汇票、本票、支票
基本当事人:出票人、付款人、收款人
当事人非基本当事人:承兑人、背书人、被背书人、保证人
【注意】结合具体票据去理解
票据权两大权付款请求权是第一顺序权利,又称主要票据权利
ivelihood,isrelatedtopeople'swell-beingandsocialharmonyandstability.Weneedtoprotectandimprovethelivelihoodofthepeopleasthestartingpointandendingpointoftransitionandimproveforestpeople'sfeelingandhappiness.Topromotepovertyreliefanddevelopmentwork.ImplementingpovertyalleviationcrucialprojectisamajorstrategicdecisionmadebytheCPCCentralCommittee,isalsodeterminedbytheprovincial"firstproject",wemustunifythinkingandactiontotherequirementsoftheCentral,provincial,resolutelywinthepovertybattle.ThepreviousphaseIto18stations,Tahe,PineRidgeresearch,visitedmanyofthepoor,go,theheavier,morepressure.Forpovertyreliefanddevelopmentwork,wemustpayattentiontoit,alwaysinmind,graspinghands,shouldnotbeblindlyoptimistic,therecanbenoslack.Povertyalleviationanddevelopmentliesinprecise,accurate.Present,inordertofindouttherealbaseofpoorpeopleassoonaspossible,comeupwithfeasiblepovertystandards,statecard,builtonthebasisofdocumentmanagement.Tofirmlyestablishthe"povertyreduction"concept,increasetheintensityofresourceintegration,andrelatedfunding,withlimitedfundswisely.Byusingacombinationofemployment,entrepreneurshipforpovertyeradicationpovertyeradication,education,povertyalleviation,medicalaidofpovertymeans,duetoeffectsofpolicies,thosepolicies,ensurethecompletionofmissionobjectivesforpovertyeradicationfortheyear.Toactivelypromotetheconstructionofnewtowns.InFebruarythisyear,promulgatedbytheStateCouncilonfurtherpromotingurbanizationconstructionofnewopinions,proposedtoadheretothepeople-centered,fourmodernizationssynchronization,optimization,ecologycivilizationandculturalheritageofnewurbanizationpathwithChinesecharacteristics.Accordingtodistrict-wideconstructionofcivilizedcityandthebeautifulcountryside,furtherstrengtheningofurbantransport,watersupplyanddrainageandsewage,wastedisposalground,underground,suchasinfrastructureconstruction,strivetocreateasaferandmorelivableenvironment.Toactivelyseizethefullstopandopportunitiesforpovertyalleviationanddevelopment,furthereffortstoincreaseforestvillagesmerge,populationtotheCounty(districtCouncilsitesandcentresconcentratedinvillagesandtowns.Combineddevelopmentofurbanconstructionandtourismindustries,carefulplanningand
constructionofanumberofsuitableforresidentialandfarmtourtownsandvillages,formingonevillageoneproduct,afeaturepattern.Closertothemasses.Sincelastyear,ourin-depthimplementationoftheleadingcadresofgrassrootsmassesatwork,solvetheproblemsofalargenumberofpeople,getthemassesgivewholeheartedsupporttoandpraise,thisworkwillcarryon,absolutelycannotormovement.Grassrootsmassesandcadresincombinationwithpovertyreduction,combinedwiththesteadyworkof
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