First, the basic account number. It is an account for depositors to handle daily transfer settlement and cash receipt and payment. Cash expenditures such as wages and funds of enterprises can only be handled through basic deposit account.
An enterprise can only open one basic deposit account. When opening an account, you must hold an account opening permit issued by the local branch of the People's Bank of China.
Second, the general deposit account
The account was transferred from a bank loan outside basic deposit account and opened by a non-independent accounting unit that is not in the same place as the depositor in basic deposit account.
This account can handle transfer settlement and cash deposit, but it cannot handle cash withdrawal.
3. Temporary deposit account.
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.
4. Special deposit account.
This account is an account opened by the depositor in China Industrial and Commercial Bank for special-purpose funds.
Special funds mainly include the following three parts:
1, capital construction funds
2. Update and convert funds.
3, specific purposes, the need for special account management of funds.
At the same time, according to China's "Measures for the Administration of Bank Accounts" and "Provisions on Punishment for Violation of Bank Settlement System", enterprises will also be severely punished for violating account management:
1. If an enterprise leases or transfers its account, it shall be ordered to make corrections, and a fine of 5% of the amount incurred but not more than 1000 yuan shall be imposed according to regulations, and the illegal income of the leased account shall be confiscated.
2. If an enterprise opens a basic deposit account in violation of regulations, it shall be ordered to cancel the account within a time limit and be fined more than 5000 yuan 10000 yuan.
In short, a bank basic deposit account generally refers to an account with "bank and account number" printed on the enterprise contract. An enterprise can only open one account, which must be approved by the People's Bank of China; The other three accounts are relatively easy to open, and enterprises can open multiple accounts in different banks.