The difference between general households, the difference between general households and basic house

The basic deposit account (also known as the basic account) is mandatory for every enterprise, and each enterprise has only one basic account. Every transaction that passes the basic account accounting should be recorded in detail.

At the same time as opening a basic account, most enterprises will also re-open a general deposit account (also called a general account) near the enterprise or other suitable places in order to facilitate the daily work of the enterprise, and sometimes also open a general account in the borrowing bank because of borrowing from the bank, and each enterprise can open multiple general accounts in multiple banks according to its needs. The basic account and the general account have basically become the main bank accounts for the accounting transactions of enterprises.

The state has a restriction on ordinary households, that is, they are not allowed to withdraw cash. In practice, in order to facilitate or rush to use cash, enterprises will also withdraw cash from general accounts through other means. The main way is to fill out a transfer check and transfer it to an individual account and then withdraw it (because ordinary accounts cannot withdraw cash, they cannot handle cash checks).

Precautions for general households.

This is a common situation for accountants or cashiers who are new to their jobs, and they often don't know what to do about it. There are two main reasons for this: one is that I don't know the regulations that ordinary accounts cannot withdraw cash; Second, I can't understand why companies can still write checks to individuals.

In fact, the business is very simple, that is, the enterprise fills out a transfer check, and the payee is an individual (an individual who opens a personal account in a bank, usually a manager or his relatives). Fill out the cheque in accordance with the cheque filling requirements. The accountant or cashier will go through the transfer procedures with the transfer check and personal passbook to the opening bank, transfer the money from the enterprise to the personal passbook, and then withdraw the money in the name of the individual.

Day-to-day operations. 1. Whether it is a basic account or a general account, there is no need to pay taxes or pay money to the bank.

2. The list you give to the accountant every month, including check stubs, or invoices and receipts for catering and entertainment. It is used by accountants to do the bookkeeping. All bills related to the operation of the enterprise should be accounted for by the accountant, and the accounts will be messed up if the bills are lost.

3. Accounting is to account for all the business activities of the enterprise, of course, including the general account and the basic account, and the accountant should account for the basic account and the general account separately under the general ledger account of bank deposits.

If the enterprise is treated in this way simply for the convenience of work, and the cash withdrawn is completely used for the normal operating expenses of the enterprise, then the enterprise is not illegal in this way, but can only be said to be in violation of the law. However, it is illegal for an enterprise to use this operation to transfer the company's funds to a personal account (small treasury) and conceal the income.

4. The general deposit account cannot be used for cash withdrawal, but it can be used for cash deposit and transfer.

If there is no receipt or payment of funds for more than one year, it will be transferred to the account that has not been withdrawn for a long time. Generally, the system will automatically transfer to the long-pending account regardless of the amount of money, but the staff will be notified before the transfer, and if the staff thinks that it is not necessary to transfer, it can be manually maintained to not transfer. The amount of more than 10,000 yuan will generally be maintained.

Your money is still there after you have not withdrawn it for a long time, and you can transfer it to your basic account at any time. It's just that the account can no longer be used.

The difference between a basic bank account and a general account.

Legal distribution slag analysis: 1. Basic accounts can withdraw cash, and general accounts can only save money, not withdraw cash, but can only transfer; 2. The basic bank account is opened first and the general account is opened later, and only the basic account can be opened with the Changdou staring account opening license; 3. Only one basic bank account can be opened, and only a general account can be opened in a bank other than the bank where the basic account is located. Ordinary households can open more than one.

Legal basis: Measures for the Administration of RMB Bank Settlement Accounts Article 4 A depositor of a corporate bank settlement account can only open a basic deposit account in a bank.

General households. That is, the general deposit account refers to the bank settlement account opened by the depositor in a bank business institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs. This account can handle transfer settlement and cash deposit, but general deposit account cannot handle cash withdrawal.

Basic household. <>

The basic account is the host account for transfer settlement and cash receipt and payment, and the daily fund receipt and payment of business activities, as well as the withdrawal of wages, bonuses and cash can be handled through this account.

1. The number of accounts is limited.

Only one basic deposit account can be opened at the bank; There is no limit to the number of regular deposit accounts that can be opened.

2. The opening stage is different.

Opening a basic deposit account is a prerequisite for opening a settlement account with other banks. That is, only the basic account can be opened first, and then the general account can be opened.

3. The purpose of the account is different.

The basic bank account can be used for the receipt and payment of funds, as well as the withdrawal of depositors' salaries, bonuses and cash; The general deposit account is used to handle the depositor's loan transfer, loan repayment and other settlement fund receipt and payment. Cash deposits are allowed, but cash withdrawals are not allowed.

4. The audit institutions are different.

If a basic account is opened, the handling bank shall review and sign the opinion and submit it to the local branch of the People's Bank of China; The People's Bank of China shall conduct examination and approval in accordance with relevant regulations. The opening of a general deposit account is subject to a filing system, without the approval of the People's Bank of China.

Legal analysisThe bank's corporate account is divided into: basic account (first-level account), general account (second-level account), temporary account, special account, etc., the difference between basic account (hereinafter referred to as first-level account) and general account (hereinafter referred to as second-level banquet account) is as follows: 1. First-level account:

The basic account opened by an enterprise in a bank can only be opened, and it is the only one, which is the bank settlement account that the depositor needs to open for daily transfer settlement and cash receipt and payment. An enterprise or institution can only open a basic deposit account in one bank, which is used for the enterprise to withdraw cash and pay salaries, and it is also the main source for the tax authorities to verify the operating income of the enterprise. 2. Secondary account:

The general deposit account can be opened in multiple banks, and it is a bank settlement account opened by the depositor in a bank business institution other than the bank where the basic deposit account is opened due to borrowing or other settlement needs. For the daily operation payment of the enterprise, bank financing, etc., the account can be used for transfer settlement and cash deposit, but not for cash withdrawal. There is no limit to the number of accounts that can be opened.

Legal basisMeasures for the Administration of Bank Card Business》 Article 31 The funds in an individual's RMB card account shall be deposited with the cash they hold or transferred and deposited with their salary funds, lawful remuneration for labor services belonging to the individual, investment returns, and other income. Article 29 The funds in the RMB card account of the unit shall be transferred and deposited from the basic deposit account, and no cash shall be deposited or withdrawn, and the income from sales shall not be deposited into the account of the unit card.

The difference is in the number of them and the ability to deposit or withdraw cash:

1. The basic account is generally the company's basic deposit account that is opened when the company is established, and a company can only open one basic deposit accountIt is also the only depositor who can deposit and withdraw cash。In addition to cash deposits and withdrawals, you can also handle transfers and remittances, so it can be said that this account is the company's universal deposit account.

2. The general account is a bank deposit account opened by the company specifically for transfer and remittance business, which can open multiple general accounts and cannot deposit or withdraw cash. Generally speaking, all the money related to cash deposits, tax payments, social insurance payments and payment to ** departments are in the basic account, and transfers with other companies and individuals can be carried out in the general account.

The general settlement account refers to a margin account that can only be deposited but not withdrawn, and online banking needs to be opened.

General settlement account: borrowing or other settlement needs (such as off-site project construction).

The required materials are: the original and copy of the company's business license, the original and copy of the original and copy of the ** certificate of the organization, the original and copy of the tax registration certificate, the original and copy of the legal person ID card and the original and copy of the account opening application (provided by the bank), the original and copy of the ID card of the online banking operator. If the legal person is unable to handle it, it is also necessary to write a statutory power of attorney.

Basic account: The basic account is the host account for transfer settlement and cash receipt and payment, and the daily fund receipt and payment of business activities, as well as the withdrawal of wages, bonuses and cash can be handled through this account.

Depositors can only open one basic deposit account with the bank. Opening a basic deposit account is a prerequisite for opening a settlement account with other banks.

Encyclopedia: General settlement account.

The difference between a basic household and a general household.

1.The basic account can withdraw cash, and the general account can only save money, cannot withdraw cash, and can only transfer.

The basic deposit account is the main account for transfer settlement and cash receipt and payment, and the daily fund receipt and payment of business activities, as well as the withdrawal of salaries, bonuses and cash can be handled through this account. Depositors can only open one basic deposit account with the bank. When the basic deposit account comes out, you can get an "Account Opening Permit" issued by the People's Bank of China.

The general deposit account is the depositor's auxiliary settlement account, through which the transfer of loans, the return of loans and the receipt and payment of funds for other settlements can be handled. This account can be used for cash deposits, but not cash withdrawals. There is no limit to the number of accounts that can be opened.

Like a general deposit account, it is mostly used for tax deduction.

The difference between a basic bank account and a general account is that the purpose of a basic bank account is to handle daily transfer and settlement and cash receipt and payment, while the purpose of a general account is to borrow money or other settlement needs. In addition, the general account is handled by a banking institution other than the bank where the basic account is opened.

Legal basisArticle 11 of the Measures for the Administration of RMB Bank Settlement Accounts.

The basic deposit account is a bank settlement account that the depositor needs to open for daily transfer settlement and cash receipt and payment. The following depositors can apply to open a basic deposit account:

1) Enterprise legal person.

2) Unincorporated enterprises.

3) Organs and public institutions.

4) Armed forces at or above the regimental level, armed police forces, and detachments (sub-units) that are scattered on duty.

5) Social groups.

6) Private non-enterprise organizations.

7) Permanent establishments in other places.

8) Foreign institutions in China.

9) Individually-owned businesses.

10) Residents' committees, villagers' committees, and community committees.

11) An independent accounting subsidiary body established by the unit.

12) Other organizations.

Article 12. A general deposit account is a bank settlement account opened by a depositor at a bank business institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

What is the difference between a basic account and a general account? Pay attention to these points! , Welcome to follow, like, next wonderful content recommendation, business handling, please send a private message or** What is the difference between a basic account and a general account for company account opening?

1.The basic account can deposit cash or withdraw cash, the general account can only be converted and deposited cash, can not withdraw cash, if the general account wants to withdraw cash, can only be withdrawn by turning into a regular deposit into other corporate bank accounts; 2.A company can only handle a basic account in one bank, while a general account can handle more than one, without restriction The purpose of the bank account is classified, and there are four types of bank accounts that enterprises can open a bank account

Temporary deposit account: as the name suggests, it has a clear validity period, and is mainly used for the settlement of temporary business activities of enterprises The second type: the basic deposit account, which is what we usually call the basic account of the enterprise, the transfer, settlement and cash receipt and payment of the main user enterprise The third type:

The special deposit account, the role is to transfer money, the company to open this account, need to provide the approval or certificate of the relevant departments Fourth: general deposit account, also known as the general account of the enterprise, some settlements of the enterprise need to go through the general account, such as the basic account of the unexpected bank has a loan, or in order to obtain special services of the bank other than the basic account (fast settlement, wide range of business, avoid the risk of the same bank, etc.) The company needs to pay attention to the opening of an account is 1An enterprise can only have one basic account, and only on the basis of opening a basic account can it open multiple general accounts (similar to the relationship between the main card and the supplementary card of the ** card), and relevant basis and documents need to be provided when opening; Through each accounting business of the basic account, the enterprise must record in detail; 2.

Among the above four types of bank accounts, only general accounts are not allowed to handle cash withdrawal business. In practice, if an enterprise really needs to spend cash from the general account, it can fill out a transfer check and transfer it to the individual account, and then withdraw cash through the individual account. Whether the special deposit account can withdraw cash depends on the situation What is the difference between the basic account and the general account opened by the company?

In fact, it is convenient to check the accounts, if each has the function of withdrawing cash, then it is not good to inquire about the account books of the enterprise, what is the purpose of taking cash, only the basic account can withdraw cash, you can better track the cash used in **, the basic account is the host account for transfer settlement and cash receipt and payment, and the daily receipt and payment of funds for business activities and wages, bonuses and cash withdrawals can be handled through the account.