How are penalties and compensation for dishonored checks calculated in accounting?

If the drawer issues a blank check, the bank shall return the cheque and impose a fine of 5% but not less than 1,000 yuan according to the face value; In the case of repeated issuance, the bank shall stop issuing cheques. The bank imposed a fine = 15,000 * 5% = 750 yuan less than 1,000 yuan, so the bank fined enterprise A 1,000 yuan. The bearer has the right to claim compensation from the drawer for 2% of the amount of the cheque.

b. The amount of compensation claimed by the enterprise = 15,000 * 2% = 300 yuan Article 31 of the Implementation Measures of the People's Bank of China for the Administration of Bills: If an entity or individual issues a blank check or a check inconsistent with the signature and seal of the bank it has reserved, and does not aim to obtain property by fraud, the People's Bank of China shall impose a fine of 5% of the face value but not less than 1,000 yuan; The bearer has the right to claim compensation from the drawer for 2% of the amount of the cheque.

Penalty for writing a bad check: Assuming that the unit of 15,000 yuan is yuan, the enterprise can ask the other party A to pay 300 yuan (15,000 * 2% = 300) 2The bank can fine 1,000 yuan (5% but not less than 1,000 yuan, 15,000*5% = 750, 750 is less than 1,000 yuan).

B. Requires compensation of 15,000 * 2% = 300, bank fine of 1,000 yuan, 15,000 * 5% = 750, not less than 1,000 fines.

For the issuance of blank cheques or cheques that do not conform to the signature and seal reserved by them, not for the purpose of obtaining property by fraud, the drawer will be fined 5% of the face value of the cheque but not less than 1,000 yuan, and the bearer also has the right to require the drawer to compensate 2% of the face value of the cheque; For the purpose of defrauding property, the drawer will also be investigated for criminal responsibility by the state key banquet. In addition to the above penalties, the central bank will also include the unit or individual who repeatedly issues blank cheques or cheques that do not match the signature and seal reserved by them, and the central bank will also include them in the payment credit blacklist, which will reduce their credit rating for the units or individuals included in the blacklist management, and will have a direct impact on the drawer's normal economic life in the future; If the circumstances are serious, the banking financial institutions will also stop handling payment and settlement business for them.

Article 31 of the Measures for the Implementation of the Administration of Bills Whoever issues a bad check or a check inconsistent with the signature and seal reserved by the People's Bank of China shall impose a fine of 5% of the face value but not less than 1,000 yuan; The bearer has the right to claim compensation from the drawer for 2% of the amount of the cheque.

Legal analysis: 1. If a bad check is issued or a check that does not match the signature and seal reserved by the cheque, not for the purpose of fraudulently obtaining money, the People's Bank of China shall impose a fine of 5% of the face value but not less than 1,000 yuan, and the bearer has the right to demand compensation from the drawer for compensation of 2% of the amount of the check.

2. If the drawer is not able to fulfill the payment obligation at all, and the purpose of the blank check is to defraud the property, the bearer can report to the public security organ and request that the drawer be investigated for criminal liability for bill fraud.

Legal basis: Article 102 of the "Negotiable Instruments Law of the People's Republic of China" has one of the following negotiable instrument fraud, criminal responsibility shall be investigated in accordance with law:

1) Forging or altering bills;

2) Intentionally using forged or altered bills;

3) Issuing dishonoured cheques or deliberately issuing cheques that are inconsistent with the signature or seal of the original name or seal reserved by them, thereby fraudulently obtaining property;

4) Issuing bills of exchange or promissory notes without reliable funds, fraudulently obtaining funds;

5) The drawer of a bill of exchange or promissory note makes a false record when issuing the bill and obtains property by fraud;

6) Fraudulently using other people's bills, or intentionally using expired or invalid bills to fraudulently obtain property;

7) the payer and the drawer, the bearer maliciously colludes, to carry out one of the first six envied acts.

Legal Analysis: According to the regulations, the issuance of dishonored checks is prohibited. The drawer issues a cheque and if the account balance is insufficient to cover the amount of the cheque issued, the cheque is a blank cheque.

In addition, cheques that do not match the signature of the reserved bank are also considered dishonoured cheques. At the same time, the issuance of dishonored checks will be punished by law. For the issuance of blank cheques or cheques inconsistent with the signature and seal reserved by them, if the purpose is not to obtain property by fraud, the drawer will be fined 5% of the face value of the cheque but not less than 1,000 yuan, and the bearer also has the right to require the drawer to compensate 2% of the face value of the cheque; For the purpose of fraudulently obtaining property, the drawer will also be investigated for criminal responsibility.

Legal basis: Article 31 of the Measures for the Implementation of the Administration of Bills Issuing a blank check or issuing a check inconsistent with the signature and seal reserved by the bank, not for the purpose of fraudulently obtaining money, the Chinese Shenzaomin Bank shall impose a fine of 5% of the face amount but not less than 1,000 yuan, and the bearer has the right to demand compensation from the drawer for compensation of 2% of the amount of the check.

Legal analysis: if the drawer issues a blank check, the bank shall return the cheque and impose a fine of 5% but not less than 1,000 yuan according to the face value; In the case of repeated issuance, the bank shall stop issuing cheques. The People's Bank of China shall impose a fine of 5% of the face value but not less than 1,000 yuan; The bearer of the cheque has the right to claim compensation from the drawer for 2% of the amount of the cheque.

Legal basis: "Measures for the Implementation of Bills Management".

Article 31 Where a unit or individual issues a bad check or a check inconsistent with the signature and seal of the bank reserved by the unit, not for the purpose of obtaining property by fraud, the People's Bank of China shall impose a fine of 5% of the face value but not less than 1,000 yuan; The bearer of the cheque has the right to demand compensation from the drawer for 2% of the amount of the cheque.

The penalty for bad cheques is that the People's Bank of China imposes a fine of 5% of the face value but not less than 1,000 yuan on the drawer. The person who receives the dishonoured cheque can ask the drawer to pay a compensation of 2% of the cheque amount. If the drawer has the purpose of fraudulently obtaining property, he may also bear criminal penalties.

[Legal basis].Article 4 of the Measures for the Implementation of the Administration of Bills.

The parties to the negotiable instrument shall engage in negotiable instrument activities in accordance with the law, exercise the rights of negotiable instrument and perform the negotiable instrument obligations.

Article 5. The parties to the notes shall use the notes in the uniform format prescribed by the People's Bank of China.

Article 31.

Anyone who issues a bad cheque or a cheque that does not match the signature and seal reserved by the cheque is not for the purpose of fraudulently obtaining property shall be fined by the People's Bank of China 5% of the face value but not less than 1,000 yuan; The bearer has the right to claim compensation from the drawer for 2% of the amount of the cheque.

How to proceed with the fine process of dishonored checks: Generally, if the purpose is not to obtain property by fraud, it is suspected of administrative punishment, and the People's Bank of China will impose a fine of 5% of the face amount but not less than 1,000 yuan. Whoever issues a dishonored cheque or deliberately issues a cheque that does not match the signature or seal of his or her real name that he has reserved and obtains property by fraud shall be sentenced to fixed-term imprisonment of not more than five years or short-term detention and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan.

[The law talks about the basis of hunger].Article 194 of the Negotiable Instruments Law of the People's Republic of China.

In any of the following circumstances, where financial instrument fraud is carried out, and the amount is relatively large, a sentence of up to five years imprisonment or short-term detention is to be given, and a concurrent fine of between 20,000 and 200,000 RMB is to be given; where the amount is huge or there are other serious circumstances, a sentence of between 5 and 10 years imprisonment and a concurrent fine of between 50,000 and 500,000 RMB is to be given; Where the amount is especially huge, or there are other especially serious circumstances, the sentence is to be 10 or more years imprisonment or life imprisonment, and a concurrent fine of between 50,000 and 500,000 RMB or confiscation of property

1) Knowingly using a forged or altered bill of exchange, promissory note, or check;

2) Knowingly using bills of exchange, promissory notes, or cheques that are void;

3) Fraudulently using other people's bills of exchange, promissory notes, or checks;

4) Issuing dishonored cheques or cheques that do not conform to their reserved seals, thereby fraudulently obtaining property.