Micro-credit, that is, collection business, is a business of batch deduction through an agreement signed by both parties according to the realization situation. Regular credit business: the payer's bank regularly initiates batch payment business to the designated payee's bank according to the contract signed by both parties in advance.

Generally, micro-credit is aimed at small funds, so the amount of micro-credit will not be too large. Credit needs to pay a certain interest, which is charged according to the standards of relevant banks, and different interest rates will be adjusted at different times.

Personal account credit business, that is, cross-bank remittance to postal savings personal account business. It refers to inter-bank remittance from company accounts, personal accounts or cash opened in other banks or financial institutions to personal savings accounts (or cards) opened in postal savings offices. This function is convenient for customers to transfer large sums of money from other banks to the Postal Savings Bank and the upcoming Postal Savings Credit Card for inter-bank repayment. All banking financial institutions only need to connect to the large and small payment systems of PBOC. Transfer to account: receiving business, and transfer to account: sending business. Borrowing is collecting, and lending is paying. Debit account: debit account when we ask for money (newspaper delivery) from other banks; credit account when we ask for money (newspaper receipt) from other banks; credit account when we send money (newspaper delivery) to other banks; when other banks send money (newspaper receipt) to us, all accounts receive it, and all accounts send newspapers.

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1. In today's market economy, in order to carry out economic business activities, enterprises will inevitably have some economic business dealings between people, so the financial department of enterprises must set up current accounts in accordance with the relevant provisions of the enterprise accounting system for reflection and accounting.

2. Current accounts reflecting the debtor include accounts payable, accounts received in advance, other accounts payable and other accounts payable. Current accounts owed by people include "accounts receivable", "other receivables" and "prepayments".

3. For these current accounts, you can use a three-column binder to register, because there are not many businesses, and you can set up any kind of detailed accounts.

4. Current accounts are divided into general accounts and other accounts, and the corresponding accounting subjects are accounts receivable \ accounts payable and other accounts receivable \ accounts payable. Except for the current payment of settlement nature, it will not involve tax payment, such as fund transfer, fund borrowing and so on. In this case, other receivables \ payables are generally used. If it involves payment settlement, it will inevitably involve taxation (whether it is necessary to pay taxes abroad depends on the specific situation), and this "involved" subject is not the accounting subject of "current payment". It is the accounting element corresponding to the current payment account. For example, if you purchase goods but don't pay for them temporarily, it involves current payment, and the inventory corresponding to current payment involves input tax. Similarly, if you sell the goods and the other party hasn't given you the money, it involves the current payment, and the income corresponding to the current payment involves the output tax.