1. Bank acceptance bill acceptance process

One type of commercial bill is bank acceptance bill, and in our daily life, we cannot do without our account opening Depositor time is available. This kind of bill is issued by the bank. Let’s learn about bank acceptance

1. Bank acceptance bill process

1. Fund declaration

Bank account manager Calculate business capital needs and declare reserved funds to the capital operations department in advance.

The bill review position conducts face-to-face review of discount bills. After the review is completed, promptly notify the account manager of the defects in the bill, communicate with the customer, and provide explanations. The bill review post signs the approval letter.

2. Review of bill transaction documents

The risk review position reviews bill transaction documents and materials, and notifies the account manager of defects in bill documentation and refunds when the corporate loan card is entered. If the situation arises, the account manager will be responsible for communicating with the customer and discussing how to deal with defects in the documentary data. The risk review position is under review

3. Data entry and discount voucher production

The account manager prints and produces discount vouchers in the bill business system.

4. Review the interest and calculate the actual transfer amount

After excluding the bills that cannot be discounted due to face factors and documentary materials, the bill review post will review the remaining bills. The discount voucher and the application approval form signed and confirmed by the authorized person shall be reviewed for interest, and the actual transfer amount of this business shall be calculated. Bill review position

5. Sign and approve

The account manager signer or the highest signer signs and approves.

6. Contract Stamping

The account manager fills out the stamping form and submits the completed approval form to the risk review post for stamping.

7. Payment process

The account manager will submit the fund allocation position based on the completed and final signed application approval form and the discount agreement. The fund allocation position will be based on the transaction contract. Fill in the fund transfer notice with the account name, account opening bank, account number and the actual transfer amount on the application approval form.

The bill review station collects the bills stamped with the transfer seal from the customer, and the liquidation station fills out accounting vouchers based on the fund transfer notice and transfers funds to the customer.

After the business is completed, the account manager will hand over the fourth copy of the discount voucher with a transfer stamp and a completed transaction contract to the customer.

8. Credit ledger registration

After the business is completed, the risk review position will be responsible for the registration of the credit ledger and the work of writing off the account after the funds are received when due.

2. Loan objects

Bill discount refers to the loan issued by the bank in the form of purchasing the borrower's unexpired commercial paper. Loan conditions: In addition to the conditions stipulated in working capital loans, the following points should also be met:

1. The borrower has a transaction relationship with the drawer or its predecessors.

2. The acceptance bill is changed and the relevant signatures and seals comply with the requirements of the Negotiable Instruments Law.

3. Have copies of authentic commodity transaction contracts and value-added tax invoices.

4. The money order must not be marked with the words "not transferable" or "mortgaged".

We can easily see that there are eight items in the bank acceptance bill process. From the declaration and confirmation of funds to the registration of the credit ledger, each content must be handled by a dedicated person. , the process needs to be concise and clear, and there should be no suspicion of deception. In bank acceptance, the guarantee of credit is very important.

2. What are the specific procedures for bank acceptance bills?

Hello, Teacher Li from the Accounting School will give you the answer

The first copy is the card, the second copy is the acceptance For bills of exchange, the third copy of the settlement notice and the fourth copy of the counterfoil shall be kept by the issuer for inspection.

The procedures for handling bank acceptance bills are as follows: (1) For bank acceptance bills, the payee or acceptance applicant shall submit an application to the bank. After review and approval by the bank, the accepting bank will sign the commercial bill for acceptance, guaranteeing This ticket is due for unconditional payment.

Bank acceptance bill is a credit note that combines commercial credit and bank credit. Bank acceptance is essentially a form of bank's external credit guarantee. e79fa5e98193e58685e5aeb931333337616634The accepting bank charges an acceptance fee of one thousandth of the face value from the acceptance applicant. If the acceptance fee is less than ten yuan per transaction, it shall be calculated as ten yuan. (2) The payee or the endorsee will submit the due bank acceptance bill together with the filled-in postal transfer or electronic payment entrustment receipt to the bank for transfer, and prepare the receipt according to the bank's collection notice. Payment voucher. When the receiving unit applies for discounting of unexpired commercial bills from the bank, it should fill in the discount voucher according to regulations and send it to the bank together with the bill, and prepare the collection voucher according to the bank's collection notice.

(4) The acceptance applicant shall pay the payee, endorsee or discount bank before the bank acceptance bill expires. When the payment unit receives the payment notice from the bank, it prepares the payment voucher accordingly. If the acceptance applicant fails to deposit the bill in full on the maturity date of the bank acceptance bill, the accepting bank shall, in addition to unconditionally paying the payee, the endorsee or the discount bank against the bill, and shall, in accordance with the provisions of the acceptance agreement, transfer the outstanding balance to the bank acceptance bill. The acceptance amount is transferred to the loan account of the payer (acceptance applicant), the overdue loan is processed, the acceptance applicant is deducted, and a penalty interest of 50,000 points is collected every day for the acceptance amount that has not yet been deducted. In order to strengthen the management of commercial bills, enterprises should designate a dedicated person to be responsible for the management of commercial bills, and set up a "notes receivable and payable review book" to register in detail each receivable and payable bill, and settle the bill when it is due. Cancel them one by one in the "Memo Book"

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3. Bank Acceptance Bill Acceptance Process

1. Signing a transaction contract

After negotiation, both parties to the transaction sign a commodity transaction contract, and indicate in the contract that bank acceptance bills will be used for settlement. As a seller, if the other party's commercial credit is not good, or if you don't know much about the other party's credit status or have insufficient confidence, it is safer to use a bank acceptance bill. Because the bank acceptance bill is accepted by the bank and is guaranteed by the bank's credit, it can ensure that the payment is recovered in a timely manner.

2. Issuing a bank acceptance draft

The payer shall issue a bank acceptance draft in accordance with the provisions of the contract signed by both parties. The bank acceptance bill is made in triplicate. The first copy is a card and is used as a payment summons when the accepting bank pays the bill; the second copy is used as a joint current account payment summons when the payee's account bank collects the payment from the accepting bank; the third copy is used as a current account payment summons. For the stub copy, the issuing unit shall prepare relevant vouchers.

Note: When filling in the bank acceptance bill, the cashier of the paying unit should fill in the issuance date in the bank acceptance bill item by item, the full name of the payee and the acceptance applicant (i.e. the payment unit), account number, The bank where the account is opened, the amount of the bill in upper and lower case letters, the expiration date of the bill, etc., and the reserved bank seal and signature should be stamped on the "draft issuer's stamp" on the first, second, and third pages of the bank acceptance bill. Seal of person in charge and person in charge.

3. Bill acceptance

After completing the bank acceptance bill, the cashier of the paying unit should check the relevant contents of the bill with the transaction contract, and fill in the "Bank Acceptance Bill" after verification. Acceptance Agreement" and bank acceptance bill list, and stamp the official seal of the unit on the "Acceptance Applicant". The bank acceptance agreement is generally in triplicate, one for the bank's credit department, one for the bank's accounting department, and one for the paying unit. The main content is the basic content of the bill, the basic terms that the acceptance applicant should abide by after the bill is accepted by the bank, etc. After the bank's review is completed, the bank's official seal or contract seal will be stamped on the bank acceptance agreement, and the bank acceptance bill will be stamped with a special stamp for bills of exchange, and at least one handler's private seal will be stamped.

4. Payment handling fee

According to the provisions of the "Bank Acceptance Agreement", the paying unit shall pay the handling fee to the accepting bank for acceptance procedures, and the opening bank shall deduct the payment from the deposit account of the paying unit. Withhold. According to current regulations, bank acceptance fees are charged at 5/10,000 of the face value of the bank acceptance bill. If each handling fee is less than 10 yuan, it is charged at 10 yuan.

The maximum acceptance period for paper bank acceptance bills shall not exceed 6 months, and the maximum acceptance period for electronic bank acceptance bills shall not exceed 1 year. If the acceptance applicant fails to pay the bank acceptance bill when it is due, overdue penalty interest will be charged in accordance with regulations.

Extended information:

Bank acceptance bill is a type of commercial bill. Refers to a note issued by a depositor who opens a deposit account at an accepting bank, applies to the bank where the account is opened, and is approved for acceptance by the bank, guaranteeing unconditional payment of a determined amount to the payee or holder on a specified date. Acceptance of commercial bills issued by the drawer is credit support given by the bank based on recognition of the creditworthiness of the drawer. Bank acceptance bills are sold at a discount. The main investors in bank acceptances are money market mutual funds and municipal entities. Its characteristics are: good credit, strong acceptance, high flexibility, and effective savings in capital costs. The use of bank acceptance bills to finance commercial transactions is called acceptance financing.

Because there is a bank guarantee, the bank has certain requirements for the unit entrusted to issue the bank acceptance bill. Under normal circumstances, the enterprise will be required to deposit a deposit equivalent to the amount of the bill until the bill matures, and also Some companies deposit tens of percent of the amount of the bill as a deposit with the bank, but the bank must issue a bank acceptance bill credit to the company and use the credit limit within the credit limit. If there is no bank credit, there is no qualification to issue a bank acceptance bill.

Commercial bills are divided into commercial acceptance bills and bank acceptance bills. Bank acceptance draft in triplicate. The first copy is a card, which is kept by the accepting bank as a base card; the second copy is used by the payee's account bank to collect the payment from the accepting bank as a subpoena for the current account; the third copy is a stub copy, prepared by the issuing unit Relevant certificates.

A bill of exchange that a bank promises to pay at maturity is called a bank acceptance bill; a bill of exchange that is promised to be paid at maturity by a strong and reputable company is called a commercial acceptance bill. Since the credit system necessary for the market economy has not yet been fully established in our country, commercial acceptance bills are not widely used. Bank acceptance bills are widely used in our economic life.