Both are OK.

The company's sales revenue is deposited into a general deposit account or a basic deposit account.

The company's corporate accounts are divided into four categories: basic accounts, general accounts, temporary accounts and special accounts.

(1) The basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash collection and payment. An enterprise or institution can only open one basic deposit account at one bank. Depositors' wages, bonuses and other cash withdrawals can only be processed through the basic account.

(2) A special deposit account is a bank settlement account opened by a depositor for the special management and use of its special-purpose funds in accordance with laws, administrative regulations and rules. Special deposit accounts are used to handle the collection and payment of various special funds. Special deposit accounts that allow cash withdrawals must be approved.

Capital construction funds, renovation funds, extra-budgetary funds, securities transaction settlement funds, grain, cotton, and oil purchase funds, unit bank card reserve funds, securities transaction settlement funds, futures trading margin, financial institutions You can apply to open a special deposit account to deposit interbank funds,

revenue remittance funds and business expenditure funds, organizational funds of the party, league, and labor union in the unit, and other funds that need special management and use according to regulations. .

(3) A general deposit account is a bank settlement account opened by a depositor at a banking institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs. This account can handle transfer settlement and cash deposits, but cannot handle cash withdrawals.

(4) Temporary deposit account is a bank settlement account opened by the depositor for temporary needs and used within a specified period. Used to handle the collection and payment of funds for temporary institutions and depositors’ temporary operating activities. Cash withdrawals from temporary deposit accounts should be handled in accordance with national cash management regulations. The scope of opening a temporary deposit account: establishment of temporary institutions, temporary business activities in other places, registration and capital verification.

Extended information:

1. General determination criteria for sales revenue

There are many methods for determining sales revenue. According to the provisions of accounting standards, it includes

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①Business revenue is recognized when sales are established;

②Business revenue is recognized when payment is received;

③Business revenue is recognized based on the degree of production completion. It belongs to the category of accrual basis and cash basis, and our country generally adopts accrual basis, that is, the transfer of ownership of goods and products is the right to receive sales payment or obtain payment voucher.

2. Conditions for recognizing sales revenue on the accrual basis:

(1) Transactions related to revenue have occurred or the ownership of the goods has been transferred;

(2) The process of obtaining income has been completed or the right to obtain monetary funds has been obtained.

3. Recognition of sales revenue under different sales methods

(1) Sales by direct collection. If the payment has been received or the proof of payment has been obtained, and the invoice and bill of lading have been handed over to the buyer, regardless of whether the goods or products are shipped, they should be realized as sales revenue.

(2) Sales by entrustment for collection and entrusted bank collection and settlement. Sales revenue is realized when the products have been shipped, services have been provided, and relevant documents such as invoices, bills, and bills of lading from the transportation department have been submitted to the bank and the collection procedures have been completed.

(3) Sales will be made in installments. The income of the current period is realized based on the cash received in the current period or the date of cash receivable in the current period as agreed in the contract.

(4) Sales by payment in advance. Income is realized when goods, products or services are delivered to the recipient.

(5) Sell by entrusting other units to sell on behalf of others. The goods and products being sold on a consignment basis have been sold, and the consignment list is received from the consignment sales unit as the realization of sales revenue.

(6) Sales of export commodities. For land transportation, you need to obtain the cargo waybill or railway waybill, for sea transportation, you need to obtain the export shipping bill of lading, and for air transportation, you need to obtain the air waybill, and the sales revenue will be realized after the documents are presented to the bank.

(7) Self-operated sales of imported goods. If goods on delivery settlement is implemented, after the goods arrive at the port of my country, the ship arrival notice of the foreign shipping company has been obtained and a settlement voucher is issued to the ordering unit, it will be regarded as the realization of sales revenue; if delivery settlement is implemented, the goods will be issued to the ordering unit with the foreign bill. After the settlement voucher is issued, it is regarded as the realization of sales revenue.

(8) Sales by commercial draft. Realized as sales revenue after the goods are issued and the commercial draft is obtained.

Baidu Encyclopedia-Sales Revenue