Four types
“An enterprise can open four types of accounts at the bank as needed, including basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts.”_< /p>
1. General Account
The company’s general bank deposit account is mainly a company settlement account opened by the company in a banking institution other than the basic deposit account. The company's general account can be used for the company's transfer settlement and cash deposits, but it cannot handle cash withdrawals. But it should be noted that only the company's basic account can handle the company's general account.
2. Basic Account
The company’s basic bank account is mainly the company’s bank settlement account for daily transfers, settlements and cash receipts and payments. Companies can only open basic bank accounts at banks. The company's daily wages and bonuses are handled through this account.
3. Temporary accounts
The company's temporary bank account is mainly a bank account opened by the company for daily needs, such as a bank account that requires capital verification when the company is registered.
IV. Special Account
The company's special bank account is a bank settlement account for special management and application of certain funds for specific purposes of the company, such as some of the company's futures trading settlement funds. .
5. Mutual Differences
1. Basic bank accounts and temporary accounts can deposit and withdraw cash, while general company accounts can only transfer, deposit and withdraw cash.
2. A company can only open one basic bank account, while the company's temporary account and general account can open multiple accounts.
3. When canceling the funds deposited and withdrawn from the temporary account, the funds need to be transferred to other accounts of the company.
The debtor of the bill is the bank
No, the drawer is the debtor. A bank acceptance bill is a bill issued by a depositor who opens a deposit account at an accepting bank, applies to the bank where the account is opened, and is approved for acceptance by the bank, guaranteeing unconditional payment of a determined amount to the payee or holder on a specified date. The bearer is the person who holds the instrument other than the drawer, that is, the payee of the instrument. Bill debtor: refers to the person who should assume or guarantee the rights of the bill based on the bill act, and is the person who signs the bill.
How long can the bank account be retained after the company is cancelled?
After the company is cancelled, the company bank account cannot be retained.
If a depositor is merged, dissolved, declared bankrupt or closed, or has its subject qualifications terminated such as being canceled or having its business license revoked, the depositor should file a request to cancel the bank settlement account within 5 working days to the bank where the account is opened. Apply. First cancel the general deposit account, special deposit account, and temporary deposit account. After transferring the account funds to the basic deposit account, you can cancel the basic deposit account.
The enterprise cancellation procedure is as follows:
1. Establishment of liquidation team;
2. Composition of liquidation team;
3. Liquidation team Filing;
4. Notification and announcement to creditors;
5. Claims declaration and registration;
6. Liquidation of company assets and handling of claims, debts, distribution property.
The materials required for company cancellation filing are as follows:
1. Original and duplicate copies of the company’s business license;
2. Resolution of the company’s shareholders’ meeting;< /p>
3. Proof of entrusted agent;
4. Cancellation application;
5. Official seal.
Legal basis:
Article 7 of the "Measures for the Administration of RMB Bank Settlement Accounts" states that depositors can independently choose a bank to open a bank settlement account. Except for the provisions of national laws, administrative regulations and the State Council, no unit or individual may force depositors to open bank settlement accounts in designated banks.