1. The depositor applying to open a basic account is:
(1) An enterprise as a legal person;
(2) Units that are accounted for separately within an enterprise as a legal person;
(3) The financial department in charge of budgetary funds and extra-budgetary funds;
(four) administrative organs and institutions that implement financial budget management;
⑤ Army and Armed Police Force at or above the county level;
⑥ Foreign institutions in China;
⑦ Social groups;
8. Canteen, guest house and kindergarten attached to the unit;
Pet-name ruby field permanent institutions;
Attending private enterprises, individual economic households, contractors and individuals.
2. General deposit account: an account opened by the depositor in the bank loan transfer outside the affiliated non-independent accounting unit in basic account and basic account. Depositors can handle transfer settlement and cash deposit through this account, but they cannot handle cash withdrawal.
3. Temporary deposit account: an account opened by depositors for temporary business activities or temporary institutions in different places, through which depositors can handle transfer settlement and cash receipt and payment according to cash management regulations.
4. Special deposit account: an account that depositors need to open for a specific purpose. Such as capital construction funds and renovation funds.
5. Bank account number, namely bank card number or passbook account number. Including bank debit cards and credit cards. Each card has a corresponding card number, which is the bank account number. There are usually passbooks and cards under the name of the account. Bank accounts have real-name authentication function. When opening an account in an online virtual bank (such as Alipay), the name and password must be the same, otherwise the bank will not recognize it. Bank account is the general name of deposit account, loan account and current account opened by customers in the bank. In China, according to regulations, all state organs, organizations, military units, schools, enterprises and institutions must open accounts in banks. According to different purposes, bank accounts can be divided into basic account, special accounts and auxiliary accounts. In the accounting institutions of bank accounting, in order to ensure the truthfulness, completeness and correctness of account books, subsidiary ledger and general ledger are classified records and reflections on the sources and use of funds caused by banking business and financial activities.