If ICBC has an interbank deposit account with CCB or there is an interbank deposit agreement between them, the remittance bank will credit the interbank deposit, which means increasing ICBC's interbank deposits with CCB - switching from corporate deposits to interbank deposits. . However, if the above premise is not available, it will be changed to intra-city fund settlement or central bank deposit. Inter-bank transfers should use inter-bank current accounts.

The "cleared funds transactions" account is used to calculate the funds cleared for business transactions between enterprises (banks). This subject should be accounted for in detail according to the fund transaction units, such as "intra-city bill clearing" and "credit card clearing".

"Transactions within the jurisdiction" are divided into "transactions within the jurisdiction of the branch" and "transactions within the jurisdiction of the sub-branch". Transactions within the jurisdiction of the branch are applicable to the fund account transactions between branches within the same province, city, or autonomous region. . Transactions within the jurisdiction of a branch are applicable to fund account transactions between branches within the scope of county and city branches.

"Joint bank transactions" refer to the financial accounting transactions that occur between banks within the same banking system due to settlement, fund allocation and other businesses, and mutual agency payment collection.

The "Amounts Deposited with the Central Bank" account accounts for various amounts deposited by enterprises (banks) with the People's Bank of China, including the allocation of business funds, handling intra-city bill exchanges and cross-system fund transfers, withdrawals or payments in different places. Deposit cash etc. The statutory reserves and excess reserve deposits paid by enterprises (banks) in accordance with regulations are also accounted for through this account.

The "Deposits with Banks" account accounts for the amounts deposited by enterprises (banks) with domestic, overseas banks and non-bank institutions in addition to the amounts deposited with the central bank.

The "Deposit Items in the System" account reflects the liquidation reserves deposited by each clearing bank at the head office and each handling bank at the clearing bank.