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Knowledge Points of Payment and Settlement in Accounting Qualification Examination "Financial Regulations"
20 17 knowledge points of financial laws and regulations on payment and settlement in accounting qualification examination

Payment and settlement refers to the behavior that units and individuals use "bills, credit cards and remittance, collection and acceptance, entrusted collection and other settlement methods" to make monetary payment and fund settlement in social and economic activities. Its main function is to complete the transfer of funds from one party to another. The following is the payment and settlement knowledge I brought to you. Welcome to reading.

First, the concept and characteristics of payment and settlement

(A) the concept of payment and settlement

Payment and settlement refers to the behavior that units and individuals use "bills, credit cards and remittance, collection and acceptance, entrusted collection and other settlement methods" to make monetary payment and fund settlement in social and economic activities. Its main function is to complete the transfer of funds from one party to another.

Note that payment settlement only refers to transfer settlement.

Payment and settlement entity:

Banks: banks, urban credit cooperatives and rural credit cooperatives.

Units (including individual businesses) and individuals

The bank is the "intermediary" for payment settlement and fund settlement.

(B) the characteristics of payment and settlement

1. Payment and settlement must be made through financial institutions approved by the People's Bank of China. Non-bank financial institutions and other units without the approval of the People's Bank of China shall not operate payment and settlement business as intermediaries;

2. The occurrence of payment settlement depends on the will of the "client";

(1) "Unless otherwise stipulated by national laws and administrative regulations", banks are not allowed to inquire from any unit or individual; Unless otherwise stipulated by national laws, banks shall not freeze or deduct funds in the name of any unit or individual, and shall not stop the normal payment of deposits of units or individuals.

(2) As long as the bank pays the forged or altered bills, signatures on settlement vouchers and valid personal identification documents that need to be submitted in accordance with the prescribed normal operating procedures, it will no longer be responsible for entrusted payment to the drawer or payer, nor will it be responsible for payment to the holder or payee.

3. Payment and settlement shall be managed in a unified way and at different levels;

Unified Management-China People's Bank Head Office

Hierarchical management-branches of China People's Bank

Pay attention to China People's Bank ≠ China Bank.

4. Payment and settlement is a "compulsory act";

Units, individuals and banks must use paper vouchers and unified settlement vouchers printed according to the unified regulations of the People's Bank of China for payment and settlement.

The bills printed in accordance with the unified regulations of the People's Bank of China are not used, and the bills are invalid; Banks do not accept settlement vouchers that do not use the uniform format stipulated by the People's Bank of China.

5. Payment and settlement must be conducted according to law.

Second, the main legal basis for payment and settlement

Law of negotiable instruments-law

Measures for the implementation of bill management-administrative regulations

Measures for payment and settlement, measures for the management of bank card business, measures for the management of RMB bank settlement accounts, measures for the settlement of collection and acceptance in different places, and guidelines for electronic payment (1), etc. -departmental regulations

Note that the Provisional Regulations on Cash Management also belongs to administrative regulations, and its naming conforms to the general laws of administrative regulations.

Third, the basic principles of payment and settlement

1. Abide by credit and perform payment;

2. Whose money goes into whose account and who controls it;

3. The bank does not advance.

Pay attention to accurately distinguish it from the basic principles of bank settlement account management.

Who pays for the memory formula?

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