Is the amount to be remitted an electronic transfer an asset or a liability or a common class?

Liabilities: notes payable; There is no word to be a common class: clearing capital transactions, and the following is the business accounting treatment of general collections:

1. Accounting for transfer and collection business.

1) Handling of remittances.

1. The remittance and transfer entry personnel of the remittance outlets shall convert the elements on the original settlement voucher submitted by the applicant into electronic files according to the regulations and submit them to the reviewer for review. After the reviewer verifies the original settlement voucher with the electronic file, prints out a "List of Entrusted Electronic Remittance and Transfer Funds" and the second copy of the "Special Voucher for Electronic Clearing and Transfer (Receipt)", and registers the "Electronic Remittance Business Receipt (Delivery) Register" (see Appendix 1 for the format), and sends it to the remittance auditor for review and authorization and sends it to the centralized remittance point through the network. The relevant original settlement voucher shall be used as the debit accounting voucher, and the special voucher for electronic settlement transfer (receipt) shall be used as the credit accounting voucher, and the list of transfer and collection shall be attached as the credit accounting voucher.

Accounting Entry: Debit: Account – Remittance Account.

Or: Cash – Business Cash Account.

Credit: Liquidation of capital transactions - centralized remittance and transfer of current accounts.

2. After receiving the transfer information of the transfer outlet, the computer will automatically review its completeness and compliance, and after it is correct, the personnel will compile and enter it into the secret custody of the joint bank and send it to the clearing center. The computer prints out two copies of the "List of Funds Transferred and Received by Entrusted Electronic Remittance" and the first section.

1. The second copy of the "special voucher for electronic clearing transfer (receipt)" shall be set in the first place.

1. The two special vouchers are used as debit and credit accounting vouchers, and the two lists are respectively attached to the debit and credit accounting vouchers. Accounting Entries:

Borrow: Liquidation of capital transactions - current accounts of remittance outlets.

Credit: Clearing Funds - Clearing Center Transactions.

2) Handling of the clearing center.

1. The remittance line clearing center receives the remittance information, and the clearing system judges its completeness and destination accuracy, and after it is correct, it automatically carries out accounting processing and sends it to the network, and the clearing department does not do manual intervention. Accounting Entries:

Borrow: Electronic remittance of funds - centralized remittance and transfer of current accounts.

Credit: Electronic remittance and transfer - the current account of the clearing center of the superior bank.

I haven't studied it, but I personally think it should be a liability subject, that is, an electronic remittance that has not yet been transferred.

It is a liability

There is a · in the book

The common class of assets and liabilities refers to the common class of accounts.

The common accounts in the new accounting standards refer to the common accounts that have both the nature of assets and the nature of liabilities; The characteristics of the common category of accounts need to be defined from the direction of their closing balances, and the common categories are mostly used by financial, insurance, investment, ** and other companies, including the five subjects of clearing capital transactions, currency exchange, derivatives, hedging instruments, and ** projects.

The common class of assets and liabilities usually represents a current account, with "4" as the first account number, such as "46411", which indicates general deposit and exchange.

The common accounts of assets and liabilities include: intra-jurisdictional transactions, intra-city fund settlement transactions, interbank current accounts and incoming accounts.

1.If a certain amount of money is received from the same city, the payee is a depositor of a lower-level bank, and it is regarded as a debtor account with the "Transactions within the Jurisdiction".

Borrow: deposited ** bank funds - reserve funds Loan: Transactions within the jurisdiction.

2.Propose the borrower, the first exchange, with the "same city funds settlement exchange".

Borrow: deposit ** bank funds - reserve loans: settlement of funds in the same city.

3.A depositor submits a telegraphic transfer form, and the payee is an account of the bank in a certain province, and the account is made to the account by the joint bank.

Borrow: Absorb deposits Credit: (provincial or national) interbank accounts.

4.A savings bank pays money to a superior bank and uses its jurisdictional transactions to be regarded as an asset account.

Borrow: Intra-jurisdictional Loan: Cash (or Savings Reserve).

5.Received a transfer from a provincial branch of the Bank, and used the joint bank to account for the account.

Borrow: Interbank Credit: Absorb deposits.

The balance on the debit side is an asset account, and the balance on the credit side is a liability account, so that the accounts that can be converted to each other are dual accounts, generally current accounts.

Do you mean dual nature accounts? For example: accounts receivable, accounts receivable, accounts payable, accounts prepaid, other accounts payable, etc.!

The accounting subjects are divided into six categories: assets, liabilities, common, owners' equity, costs, and profits and losses, of which the common categories include: liquidation of capital transactions, currency exchange, derivatives, hedging instruments, and ** period items, a total of five subjects.

Common classes include derivatives, hedging instruments, and futures items. Only public institutions are involved in these projects.

Ledger Accounts: Assets, Liabilities, Commons, Owners' Equity, Costs, Profits and Losses.

Common classes include:

Liquidation of capital transactions, currency exchange, derivatives, hedging instruments, ** projects.

The common accounts of assets and liabilities refer to the accounts that have both the nature of assets and the nature of liabilities. There are 5 subjects in the "Common Category": Liquidation of Capital Transactions, Foreign Exchange Trading, Derivatives, Hedging Instruments, and ** Futures Items.

The common class of assets and liabilities usually represents a current account, with "4" as the first account number, such as "46411", which indicates general deposit and exchange. This kind of account usually refers to some current accounts, and the so-called current account is a financial current account.

They are characterized by the need to define their nature in terms of the direction in which their closing balances are located. The balance is represented as an asset on the debit side; The balance is shown as a liability on the credit side.

Specific example: For example, if you have an account in China Merchants Bank, and then go to the ATM of ICBC to withdraw money, then after the withdrawal is successful, the money in our account on China Merchants Bank will be less, and the cash in the ICBC ATM will also be less. This money was paid by ICBC for China Merchants Bank in advance, and it was necessary to ask for it from China Merchants Bank. Therefore, ICBC must have a subject to mark how much money it has to ask for CMB.

And China Merchants Bank also has to have a subject, which is also used to mark how much money it has to give to ICBC. This is used to mark the account payable and receivable, that is, the current account, for ICBC, what was used at that time was an account similar to the asset class (a bit similar to the meaning of accounts receivable, or it can also be understood as a short-term loan, in short, it is the funds paid by ICBC first); At that time, China Merchants Bank was using accounts similar to liabilities.

Because it is a business transaction between a bank, the account used to identify assets and liabilities will be different, if it is a transaction between banks, then it will not be so complicated (or it can also be said to be more complicated), it will be done with an account, this account is used temporarily according to specific needs, sometimes it represents assets, sometimes it represents liabilities (in fact, the balance on the account is sometimes debit, sometimes credit).

Because this account is neither an asset nor a liability, it is only temporarily used to represent business transactions, and it is usually cleared every day, which is the so-called liquidation.

Accounts of the asset class are increased on the debit side and decreased on the credit side; Liabilities are increased on the credit side and decreased on the debit side; Equity accounts are added on the credit side and decreased on the debit side; As for judging which accounts are assets and which are liabilities, you can find a balance sheet on the Internet, the left one is all assets, and the right one is first a liability class, and then an equity class.

It's all the same. They are all intermediate accounts, with debit balances representing assets and credit balances representing liabilities. Is it merged in the Chart of Accounts?!

The same applies to amortized and withheld costs.

Liquidation funds refer to the funds used for clearing between different banks or between different institutions of the same bank, such as reserves for bill clearing or transfer of peer funds, central bank current clearing accounts, clearing funds between banks, etc. It is a common account of assets and liabilities.

According to the new accounting standards, common accounts refer to accounts that have both the nature of assets and the nature of liabilities; The characteristics of common accounts need to be defined in terms of the direction in which their closing balances are located.

For the liquidation of funds, in accordance with the liquidation rules, the liquidation funds received shall be credited to this account; This account is debited when the clearing funds are transferred. If it is a debit balance at the end of the period, it reflects the liquidation funds receivable from the bank, which is the bank's assets; If the end of the period is a credit balance, it reflects the liquidation funds payable by the bank, which is the bank's liability.

Expenses to be amortized are asset classes; Provision for expenses is a liability.

Expenses to be amortized refer to the expenses that have been incurred but should be borne by the current period and subsequent periods, such as the amortization of low-value consumables, property insurance premiums with a large amount of one-time expenditure, sewage charges, technology transfer fees, advertising costs, regular repair costs of fixed assets, and prepaid rents for leased fixed assets. The start-up expenses incurred by the enterprise during the preparation period and the various expenses incurred during the production and operation period with an amortization period of more than one year shall be regarded as "long-term amortized expenses". Expenses that have been paid but cannot be used as current expenses, one of the current asset items.

According to China's accounting system, low-value consumables can also be included in the expenses to be amortized. The concept of amortized costs is based on accrual accounting, which is also a requirement of the matching principle. This account has been abolished in China's new accounting standards.

Withholding expenses refer to the expenses that are withdrawn in advance by the enterprise according to the regulations but have not yet been actually paid. That is, what the enterprise has not yet paid, but should pay, should be recorded as a liability. This account has been abolished in China's new accounting standards, and the business that was originally a provision expense should now be included in the "other payables" account.

Withholding expenses are characterized by benefiting, withholding first, and paying later. Installments similar to real estate (abolished by state decree).

Expenses to be amortized are asset classes.

The derivatives account of the common account, which is mainly financial assets, is financial assets. There are no accounts that contain both assets and liabilities.

Common accounts refer to accounts that have both the nature of assets and the nature of liabilities; The characteristics of the common category need to be defined from the direction of its closing balance, and the common category is mostly used by financial, insurance, investment, ** and other companies, including clearing capital transactions, currency exchange, derivatives, hedging instruments, and ** projects.

Clearing fund exchange function of common accounts:

1. This account accounts for the settlement of funds for business transactions between enterprises (banks).

2. This subject can be accounted for in detail according to the capital exchange unit, respectively, "intra-city bill clearing" and "credit card clearing".

3. The main accounting treatment of the bill clearing business in the same city.

a) Submit a debit voucher, debit this account, and credit the "other payables" account. In the event of a refund, the Other Payables account is debited and this account is credited. If the refund time has elapsed and no refund occurs, the "Other Payables" account will be debited, and the "Deposit Absorption" account will be credited.

Submit credit vouchers, debit accounts such as "Absorption of Deposits", and credit this account; In the event of a bounce, make the opposite accounting entry.

2) Withdraw the debit voucher, and if the withdrawal voucher is correct, the account such as "Absorbing Deposits" shall be debited and the account shall be credited. If it cannot be recorded due to the mistaken mention of other bank vouchers and other reasons, the "other receivables" account shall be debited and this account shall be credited. When resubmitted, this account is debited and the "Other Receivables" account is credited.

If the withdrawal voucher is correct, this account will be debited and the account "Deposit Absorption" will be credited. If it cannot be recorded due to the mistaken mention of other bank bills and other reasons, this account shall be debited and the "other payable" account shall be credited. In the event of a refund or resubmission, the "Other Payables" account is debited and this account is credited.

3) If the difference between the voucher and the voucher is calculated as the difference receivable, the account of "depositing ** bank money" shall be debited and the account shall be credited; For example, make opposite accounting entries for the difference payable.

4. For other liquidation operations that occur, the liquidation funds received shall be debited to the account of "depositing ** bank funds" and credited to this account; Reverse accounting entries are made when transferring liquidated funds.

5. The debit balance at the end of the period reflects the liquidation funds receivable by the enterprise; The credit balance at the end of this account reflects the liquidation funds payable by the enterprise.

Common accounts are accounts that have both the nature of assets and liabilities, and have been used before. For example, the accounting account of water transportation: other transactions, internal transactions, expenses to be amortized, etc. The nature of these accounts can only be determined after the closing of the accounts at the end of the month.

That's right.

The common accounts in the new accounting standards refer to the common accounts that have both the nature of assets and the nature of liabilities; The characteristics of the common category need to be defined from the direction of its closing balance, and the common category is mostly used by financial, insurance, investment, ** and other companies, including clearing capital transactions, currency exchange, derivatives, hedging instruments, and ** projects.

The derivatives account of the common account, which is mainly financial assets, is financial assets.

Because there is no such thing as a common subject.