Bank accounts are divided into three categories: basic deposit account, special accounts and auxiliary accounts. Basic deposit account refers to depositors, budget depositors, off-budget depositors or other depositors and households with limited expenditure. Depositors are applicable to the deposits of industrial and commercial enterprises and the deposits of loan accounting units. Budget depositors are applicable to administrative institutions that implement full budget management. Extra-budgetary depositors or other depositors apply for extra-budgetary funds to the reimbursement unit, the unit that implements difference management, the self-supporting unit and the budget unit to which the unit belongs. Expenditure limit households are applicable to central administrative institutions that allocate funds in accordance with the Measures for the Allocation of Capital Limits of Central Administrative Institutions. Special accounts include special fund depositors, loan households and other special fund accounts. Special fund depositors are suitable for industrial and commercial enterprises and their competent departments to deposit, allocate and turn over the allocated funds, and implement special storage, special management and special use. The loan account is applicable to the loan part of the household accounting unit for deposits and loans of industrial and commercial enterprises. In addition to the basic deposit account set up by the account-opening unit in the bank to handle the receipt and payment of funds, the auxiliary account is also set up for the reimbursement unit or specific fund and currency revenue and expenditure activities. The basic characteristics of this kind of account are simplicity and subsidiary, and generally only accept and not pay.