银行汇票本票支票商业汇票

银行汇票本票支票商业汇票 银行汇票,支票,银行本票,商业汇票大总结 票据四种结算方式 知识点大总结——银行汇票、支票、银行本票、商业汇票 商业汇票? 银行汇票支票 银行本票 ? 商业承兑汇票 银行承兑汇票 付款人银出票人 付款人自己 付款人银行 收款人、付款人 付款人银行? 行 同城、异地 同城 同城 使用范围 见票即付 见票即付 见票即付 3-6个月后 持票人到期后一看款不足怎么使用期限 1个月 10个工作日 2个月 办, 银行把票扔出不足部分银行 不管了 垫付? 背转让 可背书 可背书 可背书 ? 担保情况 可担保 可担保 可担保 ?现金支票:只 提现 ?定额票 ?转账支票:只面:1000; 转账 5000; ?普通支票:左10000; 种类 上角有平行线 50000 的叫“划线支?不定额票 票”只转账;支面:直接往 票上什么都没银行本票上 有的即可提现打数额 又可转账。 fast boat. "Moon Pro Power pole and offshore to quickly open bow. See trailing people around the Lake called "shake up, us a lift boat!......" Shen Yuezhen stood in the bow, holding a small pistol, briskly humming "Bella Ciao". Person she wanted to send guns to the Jiangsu Taihu anti-Japanese volunteer station, look for a long time never met comrade ... ... (13) Qian Guibao intensive care wounded soldiers during the war, Zhu Xi Yao bang Tao Yuan San Min, based in this village, where good mass base. In May 1939, Zhu Xi transfer 9 wounded guerrilla, Yao bang due to injury. Qian Guibao, consciously take on the task of caring for the wounded villagers, they are wounded daily diet, taken care of. A few days later, 3 injured from wounds, medical treatment failed, died. Qian Guibao, arranged to buy the coffin, washing the bodies, buried on the spot. After 10 days, the remaining number of wounded was ordered to transfer to other places. Qian Guibao, villagers ' enthusiasm to take care of the wounded, reflect the people's support of anti-Japanese patriotism. (14) mountain Bao Dai Xiuchang, eager to help the underground resistance movement in May 1939, the party member Zhuang Shaozhen according to instructions, came to the Tomb area car dam the resistance movement. He organized the Wujiang administrative team, run evening classes, to introduce youth to turn, the army's case against Japan, revolutionary Outlook on life education; by teaching the Feng Yang, the nation, said song, the sword marches such as songs and organize cultural tours and other activities, mobilize the masses, unite against Japan. Scope of activities in the joy Temple works, Miao and Hui ?签发支票必 须用碳素墨水 或墨汁 ?不能签发空 头支票，银行发 现空头支票按 票面5%但不低 于1000元罚款;使用 持票人有权求 偿2% ?不得签发与 预留印鉴不附 的发票 ?不得签发与 预留密码不附 的发票 核算账户应付票据(付款方)?应收票据银行存款 银行存款 银行存款 ? (收款方)? 票据贴现:应收票据尚未到期， 提前兑现的金融行为。 种类:?贴现(持票人VS银行) ?转贴现:贴现银行将未到 期的商业汇票向其他银行转让的银行不为单行为(兄弟) 支票必须在交位办理现金 ?再贴现:商业银行或其他其他 换区域内(同本票，现金金融机构将未到期的票据向中国城)背书转让 本票只对个人民银行转让的行为(母子) 人 注意:承兑人在异地时，贴现、 转贴现、再贴现以及贴现利息的 计算应另加3天的划款日期 票据贴现“实得额”的计算:见 说明? 说明: fast boat. "Moon Pro Power pole and offshore to quickly open bow. See trailing people around the Lake called "shake up, us a lift boat!......" Shen Yuezhen stood in the bow, holding a small pistol, briskly humming "Bella Ciao". Person she wanted to send guns to the Jiangsu Taihu anti-Japanese volunteer station, look for a long time never met comrade ... ... (13) Qian Guibao intensive care wounded soldiers during the war, Zhu Xi Yao bang Tao Yuan San Min, based in this village, where good mass base. In May 1939, Zhu Xi transfer 9 wounded guerrilla, Yao bang due to injury. Qian Guibao, consciously take on the task of caring for the wounded villagers, they are wounded daily diet, taken care of. A few days later, 3 injured from wounds, medical treatment failed, died. Qian Guibao, arranged to buy the coffin, washing the bodies, buried on the spot. After 10 days, the remaining number of wounded was ordered to transfer to other places. Qian Guibao, villagers ' enthusiasm to take care of the wounded, reflect the people's support of anti-Japanese patriotism. (14) mountain Bao Dai Xiuchang, eager to help the underground resistance movement in May 1939, the party member Zhuang Shaozhen according to instructions, came to the Tomb area car dam the resistance movement. He organized the Wujiang administrative team, run evening classes, to introduce youth to turn, the army's case against Japan, revolutionary Outlook on life education; by teaching the Feng Yang, the nation, said song, the sword marches such as songs and organize cultural tours and other activities, mobilize the masses, unite against Japan. Scope of activities in the joy Temple works, Miao and Hui ? 银行汇票与银行本票的区别:银行汇票是一笔交易一办。如:要支付给华联公司29.75万元，则银行汇票上只打上正好的29.75万元，属于一次一清;银行本票是一次办出一笔钱 留着慢慢用。 ? 关于背书转让:以上四种票据，普通形式都可以背书转让，但如果是可以提现金的票据则不 得背书转让。 ? 由于银行汇票、支票、银行本票是到银行“见票即付”，是一种存取自由的票据，相当于手 里拿着钱一样方便快捷，故以上三种票据的核算账户是“银行存款”。 但是拿到商业汇票只能表示有收钱的权利，并不代表已经收到了钱，故不能用“银行存款” 账户，其结算方式按付款方和收款方的角度分为“应付票据”和“应收票据” ? 银行承兑汇票的付款人银行由于向其存款人提供承兑的服务，故要收手续费，手续费的收取 是:票面金额的万分之五。 ? 承兑银行向持票人垫付不足款项后，对付款人做“越期贷款”处理:按票面金额按日收取万 分之五的利息。 目:银行承兑汇票持票人到期没有收到款项，付款单位如何进行账务处理, A.分析:银行对付款单位做“越期贷款”处理，对于付款单位而言，相当于多了一笔贷款，故用“短期借款”账户。且这笔“贷款”的来源是持票人把票据给了银行要求付款这一行为 带来的，故付款人单位的“应付票据”减少。这笔业务实际上是结算方式的转换。 B.解答: 借:应付票据 贷:短期借款 ? “应付票据”(付款方账户) 账户作用:记录企业写在商业汇票上日后必须偿还无法抵赖的负债变化及结存情况。 账户性质:负债类 到期通知银行付款的票据面值 企业签发商业汇票的面值 余额:尚未到期的票据面值 练习题:企业购入原材料40000元，材料入库，签发商业汇票一份，期限三个月 借:原材料 40000 贷:应付票据:40000 汇票到期，通知银行全额付款 借:应付票据 40000 贷:银行存款 40000 fast boat. "Moon Pro Power pole and offshore to quickly open bow. See trailing people around the Lake called "shake up, us a lift boat!......" Shen Yuezhen stood in the bow, holding a small pistol, briskly humming "Bella Ciao". Person she wanted to send guns to the Jiangsu Taihu anti-Japanese volunteer station, look for a long time never met comrade ... ... (13) Qian Guibao intensive care wounded soldiers during the war, Zhu Xi Yao bang Tao Yuan San Min, based in this village, where good mass base. In May 1939, Zhu Xi transfer 9 wounded guerrilla, Yao bang due to injury. Qian Guibao, consciously take on the task of caring for the wounded villagers, they are wounded daily diet, taken care of. A few days later, 3 injured from wounds, medical treatment failed, died. Qian Guibao, arranged to buy the coffin, washing the bodies, buried on the spot. After 10 days, the remaining number of wounded was ordered to transfer to other places. Qian Guibao, villagers ' enthusiasm to take care of the wounded, reflect the people's support of anti-Japanese patriotism. (14) mountain Bao Dai Xiuchang, eager to help the underground resistance movement in May 1939, the party member Zhuang Shaozhen according to instructions, came to the Tomb area car dam the resistance movement. He organized the Wujiang administrative team, run evening classes, to introduce youth to turn, the army's case against Japan, revolutionary Outlook on life education; by teaching the Feng Yang, the nation, said song, the sword marches such as songs and organize cultural tours and other activities, mobilize the masses, unite against Japan. Scope of activities in the joy Temple works, Miao and Hui ? “应收票据”(收款方账户) 账户作用:记录企业收到商业汇票的变化及结存情况 账户性质:资产类 企业收到商业汇票的面值 到期付款方存入银行兑现的票据面值 余额:尚未到期的票据面值 练习题:公司将持有一份6个月期限票面利率6 %面值50000元的商业汇票到银行办理 贴现，出票日为5月2日，到期日为11月2日，贴现日为9月25日，贴现利率为7 %，求贴 现实得额。 解题步骤:注意给出的利率都是年利率，具体的运算用到月、日利率的要先换算一下 1、 求到期值 票面月利率=6 %/12 共6个月*6=3 % 到期值=票面金额+利息=票面金额*(1+票面利率) =50000*(1+3 %) =51500 fast boat. "Moon Pro Power pole and offshore to quickly open bow. See trailing people around the Lake called "shake up, us a lift boat!......" Shen Yuezhen stood in the bow, holding a small pistol, briskly humming "Bella Ciao". Person she wanted to send guns to the Jiangsu Taihu anti-Japanese volunteer station, look for a long time never met comrade ... ... (13) Qian Guibao intensive care wounded soldiers during the war, Zhu Xi Yao bang Tao Yuan San Min, based in this village, where good mass base. In May 1939, Zhu Xi transfer 9 wounded guerrilla, Yao bang due to injury. Qian Guibao, consciously take on the task of caring for the wounded villagers, they are wounded daily diet, taken care of. A few days later, 3 injured from wounds, medical treatment failed, died. Qian Guibao, arranged to buy the coffin, washing the bodies, buried on the spot. After 10 days, the remaining number of wounded was ordered to transfer to other places. Qian Guibao, villagers ' enthusiasm to take care of the wounded, reflect the people's support of anti-Japanese patriotism. (14) mountain Bao Dai Xiuchang, eager to help the underground resistance movement in May 1939, the party member Zhuang Shaozhen according to instructions, came to the Tomb area car dam the resistance movement. He organized the Wujiang administrative team, run evening classes, to introduce youth to turn, the army's case against Japan, revolutionary Outlook on life education; by teaching the Feng Yang, the nation, said song, the sword marches such as songs and organize cultural tours and other activities, mobilize the masses, unite against Japan. Scope of activities in the joy Temple works, Miao and Hui 2、求贴现天数 见上面分析 共38天 3、求贴现息 日利率=7 %/360 (注意除的是360而不是365，银行就这么规定的) 贴现息=到期值*日利率*贴现天数 =51500*7 %/360*38 =381 4、求实得额 实得额=到期值-贴现息 =51500-381 =51119 5、编制会计分录入账 借:银行存款 51119 贷:应收票据 50000(面值) 财务费用 1119 (提前贴现所损失的利息) ? 商业汇票其他应注意的问题 1) 见票后定期付款的汇票，持票人应当自出票日起1个月内向付款人提示承兑 2) 商业汇票的付款期限(交易双方即收款人和付款人之间的事)最长不得超过6个月 3) 商业汇票的提示付款期限(持票人和银行之间)为自汇票到期日起10日。持票人超过提示 付款期限再提示付款的，持票人开户行不予受理 4) 票据结算中那一种提示付款期限最长,(即问持票人和银行可以打交道的时间)银行本票(2 个月) fast boat. "Moon Pro Power pole and offshore to quickly open bow. See trailing people around the Lake called "shake up, us a lift boat!......" Shen Yuezhen stood in the bow, holding a small pistol, briskly humming "Bella Ciao". Person she wanted to send guns to the Jiangsu Taihu anti-Japanese volunteer station, look for a long time never met comrade ... ... (13) Qian Guibao intensive care wounded soldiers during the war, Zhu Xi Yao bang Tao Yuan San Min, based in this village, where good mass base. In May 1939, Zhu Xi transfer 9 wounded guerrilla, Yao bang due to injury. Qian Guibao, consciously take on the task of caring for the wounded villagers, they are wounded daily diet, taken care of. A few days later, 3 injured from wounds, medical treatment failed, died. Qian Guibao, arranged to buy the coffin, washing the bodies, buried on the spot. After 10 days, the remaining number of wounded was ordered to transfer to other places. Qian Guibao, villagers ' enthusiasm to take care of the wounded, reflect the people's support of anti-Japanese patriotism. (14) mountain Bao Dai Xiuchang, eager to help the underground resistance movement in May 1939, the party member Zhuang Shaozhen according to instructions, came to the Tomb area car dam the resistance movement. He organized the Wujiang administrative team, run evening classes, to introduce youth to turn, the army's case against Japan, revolutionary Outlook on life education; by teaching the Feng Yang, the nation, said song, the sword marches such as songs and organize cultural tours and other activities, mobilize the masses, unite against Japan. Scope of activities in the joy Temple works, Miao and Hui