I. Special deposit account
This account is a bank settlement account opened by depositors in accordance with laws, administrative regulations and rules for the special management and use of their special funds. In order to manage and use the following funds, depositors may apply to open a special deposit account: (1) capital construction funds; (2) Updating and transforming funds; (3) Extrabudgetary funds; (4) Funds for purchasing grain, cotton and oil; 5] Securities trading settlement funds; (6) Futures trading margin. (7) Trust funds; (8) interbank funds deposited by financial institutions; Collecting policy real estate development funds; ⑽ unit bank card reserve fund; ⑾ Housing accumulation fund; ⑿ Social security fund; [13] Income remittance funds and business expenditure funds; 14. Organization funds of the party, league and trade union of this unit; ⒂ Other funds that need special management and use. Income remittance funds and business expenditure funds refer to the income expenditure funds of non-independent accounting units or institutions to which depositors in basic deposit account belong (the names of subordinate units should be used for special deposit accounts opened for income remittance funds and business expenditure funds). An account is a fund used by an enterprise for a specific purpose, and the depositor can open an account by presenting the corresponding certificate to the bank.
Second, basic deposit account
Basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash receipt and payment. The following depositors may apply to open a basic deposit account: (1) an enterprise as a legal person; (2) An unincorporated enterprise; (3) Organs and institutions; (4) Troops at or above the regimental level, armed police forces and decentralized teams; (5) Social organizations; (6) Private non-enterprise organizations; (7) permanent institutions in different places; (8) Foreign institutions in China; (9) Individual industrial and commercial households; ⑽ Residents' committees, villagers' committees and community committees; ⑾ Independent accounting subsidiary established by the unit; ⑿ Other organizations. The withdrawal of depositors' wages, bonuses and other cash can only be handled through basic deposit account. According to the Law of People's Republic of China (PRC) Commercial Bank, enterprises and institutions can independently choose the business premises of commercial banks to open basic deposit account for daily transfer settlement and cash receipt and payment. The Measures for the Administration of Bank Accounts stipulates that depositors open basic deposit account in banks and implement the system of issuing account opening licenses by local branches of the People's Bank of China; Except for policy banks, commercial banks (including wholly foreign-owned banks, Sino-foreign joint venture banks and branches of foreign banks), urban credit cooperatives and rural credit cooperatives, which are approved by the People's Bank of China to engage in payment and settlement business in China, trust and investment companies, leasing companies, finance companies and other financial companies, as well as the real estate department, international business department and credit card department affiliated to banks, may not open basic deposit account for enterprises and institutions.
Three. General deposit account
Enterprises borrow money from banks outside basic deposit account, and accounts opened by subsidiaries with depositors in basic deposit account who are not in the same place. Enterprises can handle transfer settlement and cash deposit through general deposit accounts, but cannot handle cash withdrawal; The deposit balance in this account shall not exceed the loan balance of enterprises and institutions in this bank, and the account shall be cancelled after the loan is paid off.
Four. Temporary deposit account
Temporary deposit account is a bank settlement account opened by depositors for temporary needs and use within a specified period of time. Depositors may apply for opening a temporary deposit account under the following circumstances: (1) setting up a temporary institution; (2) Temporary business activities in different places; (3) Verification of registered capital. This account is an account that the enterprise needs to open for temporary business activities. Enterprises can handle transfer settlement and cash receipt and payment through this account in accordance with the national cash management regulations.