What are the ways of payment and settlement in the short answer of intermediate financial accounting

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

a) Bills of exchange. 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.

A bill of exchange is an unconditional payment entrustment, and its basic parties are three:

1. The drawer, that is, the person who issued the bill;

2. The payer, that is, the person who accepts the entrustment of the drawer and unconditionally pays the amount of the bill, the payer can be another person including the bank, or the drawer;

3. The payee, that is, the person who holds the bill of exchange and requests payment from the payer.

Classification of bills of exchange: bank drafts and commercial drafts.

The act of bills of exchange: issuing bills, prompting acceptances, and payment.

Payment methods for bills of exchange: pay at sight, pay on a fixed date, make regular payment after ticket issuance, and pay regularly after seeing a bill.

b) Promissory note. A promissory note is an instrument issued by the drawer, promising to unconditionally pay a certain amount to the payee or bearer at the sight of the drawer.

There are two basic parties to a promissory note: one is the drawer, and the other is the payee.

Classification of cashier's checks: refers only to cashier's checks.

Cashier's Order Payment Method: Pay at sight.

c) Cheques. A cheque is an instrument issued by the drawer, and the bank or other financial institution entrusted to handle the cheque deposit business unconditionally pays a certain amount to the payee or bearer at the sight of the cheque.

There are three basic parties:

1. The drawer, that is, the person who has the corresponding deposit in the opening bank to issue the bill;

2. Payers, i.e., banks and other statutory financial institutions;

3. The payee, that is, the person who accepts the payment.

Cheque payment method: Pay at sight, no other date of payment shall be stated.

d) Credit Cards.

Credit card refers to a special carrier card issued by commercial banks to individuals and units to make purchases, consume and deposit and withdraw cash from special units, and have consumer credit.

There are three basic parties: banks, cardholders, and merchants.

5) Remittance. Exchange refers to the payment and settlement method in which the remitter entrusts the bank to pay the money to the payee. Remittance is convenient for the remitter to take the initiative to the payee.

Payment is divided into two methods: mail transfer and telegraphic transfer, which are chosen by the remitter.

6) Collection and commitment.

Collection and acceptance is a payment and settlement method in which the payee entrusts the bank to collect the payment from the payer in another place after the goods are delivered according to the purchase and sale contract, and the payer acknowledges the payment to the bank. The collection and payment units that use the collection and acceptance settlement method must be state-owned enterprises, supply and marketing cooperatives, and urban and rural industrial enterprises under collective ownership that have been examined and approved by the depositary bank for good operation and management.

The payment for the settlement of collection and acceptance must be the payment of commodity transactions and labor services arising from commodity transactions. The payment for consignment, consignment and credit sales of commodities shall not be subject to collection and acceptance settlement.

The starting point of each amount of collection and commitment settlement is 10,000 yuan, and the starting point of each transaction in the Xinhua bookstore system is 1,000 yuan.

7) Entrusted collection.

Entrusted collection is a payment and settlement method in which the payee entrusts the bank to collect money from the payer. Entrusted collection is convenient for the payee to take the initiative to collect, and this settlement method has a wide range of applications. It can be used in the same city or in other places.

There are two types of entrusted collections: mail and telegram transfer, which are selected by the payee.

Principles of Payment and Settlement Management Measures:

1. Abide by the principle of credit and performance payment.

2. In the principle of whose money goes into whose account and who controls it, the bank must pay the money to the designated payee in accordance with the depositor's entrustment when handling the settlement.

3. The principle of non-advance by the bank, in the process of settlement, the bank is only responsible for the transfer of funds between the parties to the settlement, and does not assume the responsibility of advancing any money.

The basic requirements for payment and settlement by units, individuals and banks include:

1. Units, individuals and banks must use bills and settlement vouchers printed in accordance with the unified regulations of the People's Bank of China for payment and settlement. Failure to use the settlement voucher in the uniform format prescribed by the People's Bank of China will not be accepted by the bank.

2. Units, individuals and banks shall open and use accounts in accordance with the provisions of the Measures for the Administration of RMB Bank Settlement Accounts.

3. The signatures and seals and other recorded items on the bills and settlement vouchers shall be true and shall not be forged or altered. The signature on the bill and settlement voucher shall be signed, sealed or stamped with the signature; The signature of the unit and the bank on the bill and the signature of the unit on the settlement voucher shall be the official seal of the unit or bank plus the signature or seal of its legal representative or the person authorized by it.

4. Fill in the bills and settlement vouchers should be standardized, so that the elements are complete, the numbers are correct, the handwriting is clear, the good is not missing, and the scribbling is not scribbled, so as to prevent alteration.

Legal basisArticle 16 of the Measures of the People's Republic of China for Payment and Settlement.

Units, individuals and banks must comply with the following principles when handling the settlement of payment for the payment of oranges:

1) Abide by credit and perform payment;

2) Whose money goes into whose account and by whom it is at its disposal;

3) The bank does not advance money.

1.Abide by the principle of credit, performance and payment.

When the payment and settlement act occurs, the settlement party must assume obligations and perform rights in accordance with the agreement between the two parties, strictly abide by the credit, and fulfill the payment obligation, especially the payment shall be made in accordance with the agreed payment amount and payment date.

2.The principle of whose money goes into whose account and who controls it.

This principle is mainly to safeguard the depositor's ownership of the deposited funds and ensure their autonomy over the disposal of the funds.

3.The principle of non-advance by the bank.

That is, in the process of settlement, the bank is only responsible for the transfer of funds between the parties to the settlement, and does not assume the responsibility of making any advances. This principle is mainly aimed at drawing a clear line between bank funds and depositors' funds, protecting the ownership and security of bank funds, and helping to make units and individuals directly responsible for their own creditor's rights and debts.

The basic principles of payment and settlement are the code of conduct that units, individuals and banks must follow when carrying out payment and settlement activities, and there are three basic principles as follows:

1. Abide by the principle of credit and performance payment.

2) The principle of whose money goes into whose account is at whom's disposal.

3) The principle that the bank does not advance money.

(1) The concept and characteristics of payment and settlement.

Payment and settlement refers to the use of bills, credit cards and settlement methods such as exchange, collection and acceptance, and entrusted collection by units and individuals in social and economic activities to make monetary payments and fund settlements. It has the effect of law and is a legal act. As a legal act, payment and settlement has the following legal characteristics:

1) Payment and settlement must be made through financial institutions approved by the People's Bank of China.

2) Payment and settlement is a kind of essential behavior. The signature on the settlement voucher in the bill shall be a signature, seal or signature stamp; The signature of the unit and the bank on the bill and the signature of the unit on the settlement voucher shall be the seal of the unit or bank plus the signature or seal of its legal representative or the person authorized by it; The signature and seal of the individual on the bills and settlement vouchers shall be the signature or seal of the individual's real name.

3) Payment and settlement occur at the discretion of the client.

4) Payment and settlement implements a management system that combines unified and hierarchical management.

5) Payment and settlement must be made in accordance with relevant laws.

2) Basic principles of payment and settlement.

The basic principles of payment and settlement are the code of conduct that units, individuals and banks must follow when carrying out payment and settlement activities, and there are three basic principles as follows:

1. Abide by the principle of credit and performance payment.

2) The principle of whose money goes into whose account is at whom's disposal.

3) The principle that the bank does not advance money.

The basic principles of payment and settlement are the code of conduct that units, individuals and banks must follow when carrying out payment and settlement activities, and there are three basic principles as follows:

1. Abide by the principle of credit and performance payment.

2) The principle of whose money goes into whose account is at whom's disposal.

3) The principle that the bank does not advance money.

Answer]: a, c, d

This question assesses the requirements for handling payment and settlement. According to the provisions of the Payment and Settlement Measures, if the bills printed in accordance with the uniform regulations of the People's Bank of China are not used, the bills are invalid; If the bank does not allow the world to use the People's Bank of China's uniform format to use the settlement voucher of the search and auction congratulations, the bank will not accept it.

Answer]: a, b, c

According to the regulations, the principle of courtesy does not belong to the principle of handling payment and settlement.

Answer]: a, b, c, d

Option ABCD is the basic requirement for payment and settlement.

Answer]: a, b, c, d

The above are the basic requirements for payment and settlement.