Can a branch office issue a bank acceptance draft to the head office?

OK. As long as the head office gives you the goods, and you pay the head office, you can settle the acceptance bill. Because in the actual production and operation process, the head office and the branch are independent accounting, there will be a real background, commodity procurement, and product sales, as long as there is a real background, you can handle bank acceptance bills in the bank.

Banker's Acceptance'S acceptance bill (BA) is a type of commercial bill. It is a bill issued by a depositor who has opened a deposit account in the acceptance bank, applies to the opening bank and is approved by the bank for acceptance, and guarantees to unconditionally pay the determined amount to the payee or bearer on the specified date. The acceptance of the commercial draft issued by the drawer is the credit support given by the bank based on the recognition of the drawer's credit.

Of course, as long as the head office sells you the goods, you can use the bill of exchange to pay for the goods, there is a real ** contract between you, you can go to the bank to apply for the opening of a bank acceptance bill, of course, first of all, your head office must agree to accept the bank.

It is recommended that you have a real ** background before opening, otherwise it will be bad for you and the bank to be found by the CBRC.

Are you going to do that? Hehe, it is best to go to the China Bills Network for consultation first. It is safer to confirm that it is not necessary to cause trouble.

Accounting treatment when the company issues an acceptance bill from the bank:

1. Issue an acceptance bill for future reference and registration, and do not need to keep accounts;

2. Pay the payment with the acceptance bill

Borrow: Inventory of goods.

Tax Payable - VAT Payable - Input Tax.

Credit: Notes payable.

3. Payment due:

Debit: Notes payable.

Credit: Bank deposits.

Enterprises should open bank acceptance.

The reasons for a money order are as follows:

1. Delay the outflow of funds, the bank will issue acceptance of different acceptance periods according to the needs of the enterprise, such as 3 months, 6 months, 9 months, 12 months, after the acceptance is issued, the company only needs to deliver the acceptance to the first merchant or transfer the receipt account designated by the other party with electronic acceptance, and the payment acceptance does not actually lead to the outflow of funds, and the bank will pay the bank when the acceptance holder applies for payment after the acceptance expires, and the margin will be paid.

Although enterprises cannot use it before payment, the effect of delaying the outflow of funds is the most obvious;

2. To obtain lower financing costs and even benefits, to achieve a win-win situation for banks and enterprises, although the cost and handling fee are charged for issuing acceptance, the enterprise pays 100% of the margin and the bank will generally follow the fixed deposit interest rate.

Calculate the interest, and the overall interest income will be higher than the cost paid;

3. Whitewash financial statements;

4. It is convenient for refinancing, and the enterprise will inevitably cause monetary funds after paying 100% of the margin.

Tight situations, if companies have good relations with banks, can help companies access financing opportunities.

Acceptance bill refers to the bill of exchange that has gone through the acceptance procedures, that is, in the transaction activity, the seller issues the bill of exchange in order to claim the payment from the buyer, and the payer indicates on the face of the bill the word "acceptance" and signature acknowledging the payment due.

After the payer accepts the bill, it becomes the acceptor of the bill, which is called "commercial acceptance bill" and "bank acceptance bill" if accepted by the purchaser, and is called "bank acceptance bill" if accepted by the bank.

Acceptance bills are divided into:

1. The bank acceptance bill shall be issued by the acceptance bank.

The depositor who opens a deposit account issues a bill, a bill, a commercial draft issued to the drawer.

Acceptance is the credit support given by the bank based on the recognition of the drawer's credit;

2. The commercial acceptance bill is issued by the drawer, and the payer is entrusted to unconditionally pay the determined amount to the payee or bearer on the specified date, and is accepted by the payer other than the bank.

It is not necessary, and the paper bank acceptance draft received does not need to go to the bank to open the acceptance draft business. Electronic bank commitment bills also do not need to go to the opening bank to open the business of acceptance bills.

If you receive a paper bank acceptance draft, you do not need to go to the bank to open the acceptance draft business. Because the banker's acceptance bill has already been circulated, your company endorses it at the endorser and can be paid to the next one. Bank acceptance can be paid to customers like paying bank deposits, of course, some customers are unwilling to accept acceptance because of the acceptance is not good, if the discount is not due, it is not cost-effective to pay the discount interest.

The drawer of the banker's acceptance bill must meet the following conditions:

1) Legal persons and other organizations that have opened deposit accounts in the acceptance bank;

2) Have a real entrusted payment relationship with the accepting bank;

3) Good credit standing and reliable funds to pay the amount of the bill**.

The issuance of a banker's acceptance draft must contain the following items:

a) the words "bank acceptance bill";

2) Entrustment of unconditional payment;

c) the amount determined;

4) the name of the payer;

5) the name of the beneficiary;

6) the date of ticket issuance;

7) Signature of the drawer.

If one of the above provisions is not recorded, the bank acceptance draft shall be invalid. The banker's acceptance draft shall be issued by the depositor who has opened a deposit account with the accepting bank.