Enterprises can open four kinds of accounts in banks according to their needs, including basic deposit account, general deposit account, temporary deposit account and special deposit account.
I. General accounts
The Company's general bank deposit account is mainly the unit settlement account opened by the Company in banking institutions outside basic deposit account. The company's general account can be used for the company's transfer settlement and cash deposit, but it cannot be used for cash withdrawal. It should be noted, however, that only basic account, who handles the company, can handle the general account of the company.
Second, basic account
The basic bank account of the company is mainly the bank settlement account for daily transfer, settlement and cash receipt and payment of the company. Companies can only open basic bank accounts in banks. The company's daily wages and bonuses are handled through this account.
Three. Temporary account
The temporary bank account of a company is mainly a bank account opened by the company for daily needs, such as a bank account that needs capital verification when the company is registered.
Four. Special account
The company's special bank account is a bank settlement account where the company's funds are specially managed and used for some specific purposes, such as part of the company's futures trading settlement funds.
Verbs (short for verb) are different from each other.
1. Basic and temporary bank accounts can access cash, while ordinary corporate accounts can only access cash by transfer.
2. A company can only handle one bank basic account, and multiple accounts can be handled in the company's temporary account and ordinary account.
3. When the funds accessed by temporary households are cancelled, they need to be transferred to other accounts of the company.
The debtor of the bill is a bank.
No, the drawer is the debtor. A bank acceptance bill is a bill in which a depositor opens a deposit account in an accepting bank, applies to the opening bank and is accepted by the opening bank, and guarantees to unconditionally pay a certain amount to the payee or holder on a specified date. The holder is the holder of the bill other than the drawer, that is, the payee of the bill. Bill debtor: refers to the person who should undertake or guarantee the rights of the bill according to the bill behavior, and is the signatory of the bill.
How long can the bank account be kept after the cancellation of the company?
After the cancellation of the company, the bank account of the company cannot be retained.
Where the depositor is merged, dissolved, declared bankrupt or closed down, or the subject qualification is cancelled and the business license is revoked, it shall apply to the opening bank for cancellation of the bank settlement account within 5 working days. First cancel the general deposit account, special deposit account and temporary deposit account, then transfer the account funds to basic account, and then cancel basic account.
The enterprise cancellation procedures are as follows:
1. Establish a liquidation group;
2. Composition of the liquidation group;
3, the liquidation group for the record;
4. Notify and announce creditors;
5. Declaration and registration of creditor's rights;
6. Clean up the company's assets, deal with creditor's rights and debts, and distribute property.
The materials required for the cancellation and filing of the company are as follows:
1. Original and photocopy of the company's business license;
2. Resolution of the company's shareholders' meeting;
3. Certificate of entrusted agent;
4. Application for cancellation;
5. Official seal.
Legal basis:
Measures for the Administration of RMB Bank Settlement Accounts Article 7 Depositors may open bank settlement accounts at their own choice. Except for national laws, administrative regulations and provisions of the State Council, no unit or individual may force depositors to open bank settlement accounts in designated banks.