Public accounts, including basic accounts, general accounts, temporary accounts and special accounts, are an important part of an enterprise's daily financial management. Each account type has its specific uses and limitations. First of all, the basic account is the core account of the company. Each enterprise can only set up one, which is mainly used to handle the company's main financial activities.

General accounts are more flexible. Enterprises can open multiple accounts according to business needs, with no limit on the number, and are used for daily capital transactions and non-basic business processing. If an enterprise needs to set up a withdrawal account specifically for specific funds (such as special construction funds, extra-budgetary funds, etc.) or for specific purposes (such as grain, cotton and oil purchase funds, unit reserve funds, etc.), it can apply for a special account. Provides more management options.

Special accounts are mainly used for fund management for specific purposes, such as securities transaction settlement funds, futures trading margin, etc. The opening of these accounts must comply with relevant laws and regulations, such as the organizational funds of party groups and trade unions. In general, public accounts are diversified financial tools established by enterprises based on business needs and fund management needs, which help enterprises better manage and operate their financial activities.