When the acceptance bill expires, how to fill in the collection voucher and fill in the details

Take the acceptance bill of Huishang Bank collected by ICBC as an example

1。Collection date - the day you fill in the bank;

2。Full name of the payer: The "full name of the paying bank" on the bill of exchange should be filled in here, such as the clearing center of XX branch of XX bank.

Account Number: Blank.

3。Beneficiary: Your company's account information, of course.

4。Name of collection voucher: bank acceptance draft + bill number.

5。Amount: Fill in all the fields.

Note: The bill of exchange itself is endorsed by the person who endorses it, and it needs to be filled out.

1。The last column of the last bill of exchange is endorsed: stamped with the company's legal person and financial seal, and writes: entrusted collection, the date can not be written, endorsee: fill in the name of the opening bank, but whether the specific branch of your bank should be confirmed;

2。From back to front, fill in the name of the endorsee with the name of the company that is stamped with the financial seal immediately after (bottom right).

The collection voucher is in quintucate, the first copy is the receipt, which is the receipt copy from the bank of the receiving unit to the receiving unit; The second credit voucher is the credit voucher after the receiving unit entrusts the opening bank to handle the collection of the payment; The third debit voucher is the debit voucher of the payment made by the opening bank of the payment unit; The fourth joint collection notice is the collection notice copy given to the paying unit by the opening bank of the receiving unit after the payment is received; The fifth joint notice of commitment is the notice of acceptance of the payment unit by the opening bank of the payment unit to notify the payment unit to commit the payment on time.

The full name of the payer column is, of course, the name of the enterprise in the full name column on the bill of exchange, and if it is a bank acceptance, fill in the acceptance bank (issuing bank) of the payer.

Bills of exchange are one of the most common types of bills, and Article 19 of China's Negotiable Instruments Law stipulates: "A bill of exchange is an instrument issued by the drawer, and the payer is entrusted to pay a certain amount to the payee or bearer unconditionally at the sight of the bill, or on a specified date." ”

Bills of exchange are one of the most widely used credit instruments in international settlements. It is a kind of entrustment**, and the basic legal relationship has at least three characters: the drawer, the drawee and the payee.

Features:

1. From the perspective of the parties, when the bill of exchange is issued, there are three basic parties: the drawer, the payer and the payee. The drawer is the person who issues the bill of exchange, the payer is the person who is entrusted by the drawer to pay the amount of the bill, and the payee is the person who requests the payer to pay the amount of the bill with the bill.

Second, the bill of exchange is a kind of payment order, so the drawer and the payer of the bill of exchange must have a real entrusted payment relationship, and have reliable funds to pay the amount of the bill.

3. The usance bill shall be accepted. Acceptance is a legal act unique to bills of exchange. It refers to a kind of bill behavior in which the payer promises to pay the amount of the bill of exchange on the maturity date of the bill. Once the bill of exchange is accepted, the payer replaces the drawer and becomes the principal debtor of the bill.

Fourth, the diversification of payment dates. In addition to the situation of payment at sight, bills of exchange also have fixed payment, regular payment after issuance and regular payment after sight.

1: Fill in the full name of the enterprise in the ticket bearer column.

2: Fill in the drawer's account number on the bill of exchange.

The style of collection receipts is uniform for all banks, but the printing is different, so it cannot be universal. The voucher needs to be filled in:

1. Date of entrustment: that is, the date when the voucher is delivered to the bank counter;

2. The full name of the payer: It should be noted that the acceptor of the bank acceptance bill and the commercial acceptance bill are different, and the acceptor of the bank acceptance bill is the bank, so here is the face of the bill"The full name of the payment bank"The name of the paying bank in the column;

3. Payer: The payer column is not filled, and the bank will check and fill in;

5. The payer's bank: the "payer's bank" column is the same as the "payer" column, which is the name of the accepting bank;

6. The full name of the payee: that is, the payee unit;

7. Beneficiary: send it to the collecting bank for the receiving unit;

9. The beneficiary's opening bank: the beneficiary unit shall send the name of the collecting bank;

10. Amount: uppercase and lowercase of the face value;

11. Payment content: "payment", etc.;

12. Name of the collection voucher: "Bank Acceptance Draft" and fill in the bill number in the upper right corner of the acceptance of the collection;

13. The number of documents attached: some banks do not require this column to be filled, and some banks require that the attached bill of exchange is to be collected, and it is generally written "a" This collection voucher sail imitates a total of five copies, and it is required to be copied and filled, and the content of each piece is the same.

After filling in, the designated place in the lower left corner of the second joint shall be stamped with the reserved seal of the unit.

1. Do I need to apply for payment in advance when the electronic commercial acceptance bill expires?

Electronic acceptance bill is fixed payment or regular payment after issuance, the holder shall be in the due date of the bill of exchange to the payer to prompt acceptance.

Negotiable Instruments Law of the People's Republic of China

Article 39 of the bill of exchange for fixed payment or regular payment after the issuance of the bill, the bearer shall prompt the payer for acceptance before the maturity date of the bill.

Prompt acceptance refers to the act of the bearer showing the bill of exchange to the payer and asking the payer to promise to pay.

Article 40 of the regular payment of bills of exchange after seeing the bill, the bearer shall, from the date of issuance of the bill within one month to the payer of the acceptance.

If the bill of exchange is not accepted within the prescribed time limit, the bearer loses the right of recourse against his predecessor.

Bills of exchange payable at sight do not need to be prompted for acceptance.

Summary. Hello, happy to answer this question for you. When the acceptance bill is due in January, write a collection description, which contains the full name of the payee and this information, which should be written on the face of the bill.

When the acceptance bill expires in January, write a collection description, in which the full name of the payee and the one on the face of the bill are still their own.

Hello, happy to answer this question for you. The acceptance bill is due for a bunch of Tongyue, and the full name of the payee and the information should be written on the face of the bill.

Is that okay.

I looked at it here, and that was the right way.

Okay, thank you very much.

You're welcome and have a great day.

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1. When the interest of the corporate bank acceptance bill is discounted:

Borrow: Bank deposit.

Finance Expense – Discounted interest expense.

Credit: Notes Receivable – Company Name.

2. When the enterprise carries forward the profit of the current year at the end of the period:

Borrow: Profit for the current year.

Credit: Finance Expense – Discount Interest Expense.

When the interest discount of the banker's acceptance bill of the enterprise is carried forward at the end of the period, it can be processed through the secondary account related to "financial expenses" and the accounts such as "profit of the year", among which the "financial expenses" account is mainly used to account for the financing expenses incurred by the enterprise to raise the funds required for production and operation, including interest expenses, exchange gains and losses and related handling fees, cash discounts incurred or received by the enterprise, etc.

The acceptance bill is usually printed on the back of the bill in advance, and a number of endorsement columns are printed in advance, indicating the sentence indicating the transfer of the right of the instrument to the endorsee, and leaving the endorser and the endorsee blank for the endorser to fill in when the endorser endorses. The Negotiable Instruments Act generally does not limit the number of endorsements, and can be pasted on the bill when the endorsement column or the back of the bill is full"Sticky orders"Make an endorsement.

The endorsement shall be made by the endorser on the back of the bank acceptance bill or sticky bill"Endorser's signature"The first endorsee shall be the endorser of the latter hand, and the name of the enterprise of the previous endorsee must be consistent with the financial seal of the endorser of the latter hand. If the date of endorsement is not stated, it is deemed to have been endorsed before the maturity date of the bill of exchange. Moreover, the endorsement must also record the name of the endorsee.

How to make accounting entries for commercial acceptance bills?

1. When receiving the acceptance bill.

Debit: Notes receivable.

Credit: Accounts receivable.

2. Discounting. Borrow: Bank deposit.

Finance Expenses. Credit: Notes receivable.

3. The bill of exchange does not need to be processed when it expires.

Note: Receipt of commercial acceptance bills, because there is a possibility that the acceptance bill can not be cashed due to the next fast reason, so it is necessary to record the acquisition of the acceptance bill, the information and payment of the bill, and establish the acceptance bill of exchange book, when it is necessary to supplement the certificate, in case of emergency

Bank drafts belong"Funds in other currencies"Account, banker's acceptance"Notes payable".Bank Draft: Borrow: Other Currency Funds--- Bank Draft.

Credit: Bank deposits.

Purchased goods borrowed: materials.

Credit: Other Monetary Funds --- Bank Drafts.

When the bank acceptance bill is processed, borrow: bank deposit - * margin, credit: bank deposit.

When paying, debit: raw materials, accounts payable, etc.

Credit: Notes payable.

How to deal with the accounting of bank drafts?

1. When the remittance unit entrusts the bank to issue a bank draft, it shall debit it in accordance with the receipt of the bill of exchange power of attorney"Funds in other currencies - bank drafts"Accounts, credits"Bank deposits"Account. After the remittance unit settles with the bank draft, it will be debited when it receives the fourth copy of the bank draft and the relevant invoices and bills transferred from the bank"Material procurement"and other related accounts, credited"Funds in other currencies - bank drafts, cave deposits"Account.

2. When the receiving unit receives the bank draft, it will be debited"Bank deposits"account, credited to the account in question

The collection voucher is in quintucate, the first copy is the receipt, which is the receipt copy from the bank of the receiving unit to the receiving unit; The second credit voucher is the credit voucher after the receiving unit entrusts the opening bank to handle the collection of funds; The third debit voucher is the debit voucher of the payment made by the opening bank of the payment unit; The fourth joint collection notice is the collection notice copy given to the paying unit by the opening bank of the receiving unit after the payment is received; The fifth joint notice of commitment is the notice of acceptance of the payment unit by the opening bank of the payment unit to notify the payment unit to commit the payment on time.