I. The differences between the three subjects of "deposit absorption", "interbank deposit" and "deposit of central bank funds" are as follows:
1. "Deposit absorption" is a liability account, accounting for all kinds of deposits absorbed by enterprises (banks) except interbank deposits, including corporate deposits (enterprises, institutions, social organizations, etc.). ), personal deposits, credit card deposits, special deposits, lending funds and financial deposits.
2. Although "interbank deposits" are also liabilities, they account for the deposits of domestic and foreign financial institutions absorbed by enterprises (banks).
3. "Interbank deposit" is an asset account, which accounts for the deposits of enterprises (banks) in other financial banks.
4. "Funds deposited in the central bank" is an asset account, which accounts for all kinds of funds deposited by enterprises (banks) in the People's Bank of China, including the transfer of business funds, the exchange of bills in the same city, the transfer of funds in different places and across systems, and the withdrawal or deposit of cash. Enterprises (banks) in accordance with the provisions of the statutory reserve and excess reserve deposits, but also through this account.
Two. Accounting treatment of funds deposited in the central bank
1. This account accounts for all kinds of funds deposited by enterprises (banks) in the People's Bank of China (hereinafter referred to as the "central bank"), including business fund transfer, bill exchange in the same city, cross-system fund transfer in different places, cash deposit and withdrawal, etc.
The statutory reserve and excess reserve deposits paid by enterprises according to regulations are also accounted for in this account.
2, this course should be accounted for in accordance with the nature of the deposit.
3, the main accounting treatment of central bank funds
(1) Enterprises increase their deposits in the central bank, debit this account and credit the account of "liquidation funds"; Reduce the deposit in the central bank and make the opposite accounting entries.
(2) On the balance sheet date, calculate and determine the amount of interest receivable according to the nominal interest rate agreed in the contract, debit the account of "interest receivable" and credit the account of "interest income". If the nominal interest rate agreed in the contract differs greatly from the actual interest rate, the interest income shall be calculated and determined by using the actual interest rate.
Three, the final debit balance of this course, reflecting the balance of funds deposited by the enterprise in the central bank.