What should be prepared for the receipt and payment transactions between currencies

When economic operations only involve the receipt and payment of monetary funds, payment vouchers are generally prepared.

For example, if the bank receives cash and pays cash to the bank, the accounting entries are: borrow: bank deposit; Credit: Cash;

For example, for the preparation of silver payment vouchers for cash withdrawal, the accounting entries are: borrow: cash; Credit: bank deposits;

Accounting vouchers prepared on the basis of the original judgment and false beginning vouchers of cash and bank deposit payment transactions, and specially used to fill in the accounting entries of payment transactions. The payment voucher prepared according to the original voucher of the cash payment business is called the cash payment voucher; The payment voucher prepared according to the original voucher of the bank deposit payment business is called the bank deposit payment voucher. The payment voucher is the basis for the registration of the cash journal, the bank deposit journal and the general ledger of the relevant sub-ledgers, as well as the basis for the cashier's payment.

Economic matter, also known as accounting matter: refers to the event that occurs in the production and business activities or business execution of enterprises, administrative institutions and other units, which can cause changes in the increase or decrease of accounting factors. It refers to a transaction or event that increases or decreases the accounting elements in economic activities.

It can be divided into two categories: foreign economic business and internal economic business.

Types of economic business (nine types of business in four categories):

The first type of business: two items within an accounting element, one increase and one subtraction. There are three scenarios:

1. One asset increases, and the other decreases;

2. One debt increases and the other decreases;

3. One owner's equity increases, and the other owner's equity decreases;

The second type of business: the number of elements on the left and right sides of the accounting equation increases at the same time. There are two cases:

1. An asset and a liability increase at the same time;

2. An asset and an owner's equity increase at the same time;

The third type of business: the two elements on the left and right sides of the accounting equation are reduced at the same time. There are two cases:

1. An asset and a liability are reduced at the same time;

2. An asset and an owner's equity are reduced at the same time;

The fourth type of business: the two elements on the right side of the accounting equation are one increase and one decrease. There are two cases:

1. An increase in liabilities and a decrease in owners' equity;

2. A decrease in liabilities and an increase in owners' equity.

Proof of receipt or proof of payment.

When the business involves only cash or bank deposits, it is necessary to prepare a receipt voucher or payment voucher.

If the business does not involve cash or bank deposits, including funds in other currencies, transfer vouchers shall be prepared.

(1) Bank draft.

The bank draft is a bill that the remitter deposits the money in the local issuing bank, issued by the issuing bank, and is unconditionally paid to the payee or bearer according to the actual settlement amount at the time of seeing the bill. If the bank draft is adopted, the receiving unit shall prepare the receipt voucher according to the receipt bill returned by the bank and the relevant original vouchers; The payment unit shall be based upon receipt of the bank draft issued by the bank"Bank draft application form (stub)."Joint preparation of payment vouchers. If there is any excess money or refund due to the overdue payment period of the bill of exchange, etc., the receipt voucher shall be prepared according to the bank's excess payment notice.

2) Commercial bills.

Issued by the drawer of the commercial draft, the entrusted payer unconditionally pays the determined amount to the payee or bearer on the specified date. According to the different acceptors, it is divided into commercial acceptance bills and bank acceptance bills. The commercial acceptance bill shall be accepted by the payer other than the bank, and the bank acceptance bill shall be applied for by the applicant for acceptance, and the bank shall review and approve the acceptance.

The payer of the commercial draft is the acceptor.

Answer]: B, D

According to the different forms of payment currency, payment settlement can be divided into cash settlement and transfer settlement.

Answer]: B This hall examines the knowledge points of payment and settlement.

According to the different forms of currency, payment settlement can be divided into cash settlement and transfer settlement. The payment instruments are different, which can be divided into bill settlement and non-bill settlement hail.

According to the different regions of payment, it is divided into intra-city settlement and non-local settlement.

For example, the sale of bai

product, the deal, this du is called a transaction, zhi

The receipt and payment of monetary funds is the receipt and payment of the internal funds of the two parties to the transaction or the non-DAO transaction parties, and the sales are not equal to the payment received immediately, but the transaction has been generated, and the payment may never be received in the future (bad debts), therefore, the transaction and the receipt and payment may be carried out at the same time (the transaction is completed, and the cash settlement is made at the same time), there may be a transaction first, and then there is a payment (the transaction is completed, but the payer owes money, and then pays after a period of time), there are only transaction matters, no receipt and payment (the transaction is completed, but the payer owes money, In the end, it became a bad debt and no money was received).

In addition: there are transactions in the receipt and payment of monetary funds: for example, when wages are paid to employees, there is money to be collected, but there is no transaction.