The current account of China United Bank in bank accounting is used by the initiating bank (sending bank) of interbank business to calculate the amount remitted by the initiating bank to the receiving bank; the incoming account of China United Bank in bank accounting is used by the receiving bank. (receiver bank) uses it to calculate the remittances from the originating bank in another place.

Bank accounting refers to using currency as the main unit of measurement to collect and process the economic activities of the bank to provide economic information mainly accounting information, and to obtain the best economic benefits. An economic management activity that carries out control, analysis, prediction and decision-making.

1. The dual nature of macro and micro economic reflection: bank accounting is oriented to the whole society, to all departments, units and enterprises of the national economy, and to the broad masses of the people, and has a strong social nature. Bank accounting can only reflect the economic activities of a department, a unit, an enterprise or even a person at a micro level. Since banks are established from the top down, through the level-by-level aggregation of accounting data, the economic activities of a region, a province, and even the country can be reflected. This reflection is macroscopic and reflects the comprehensive situation of the national economy. Therefore, bank accounting reflects both microeconomic activities and macroeconomic activities, which is dual.

2. Unification of business processing and accounting: In most cases, business activities and financial (accounting) activities of economic activities are separated. Business activities are handled by departments, and financial activities are handled by the accounting department in the form of currency. Form concentrated reflection. For example, business processing and accounting in industry, agriculture, commerce, transportation, infrastructure and other industry sectors are separated. This is not the case with banks, which operate money. From the bank itself, its business activities are always represented by the movement of monetary funds. The bank accounting department is on the front line of banking business activities. While handling various businesses, it must be recorded, calculated and supervised through accounting. It not only handles banking business, but also performs accounting. Therefore, the bank's business processing and accounting are unified.

3. Compatibility of supervision and services: Banks are a comprehensive department of the national economy and the hub of social capital activities. The economic activities of all departments, units and enterprises of the national economy are handled through banks. This enables the bank to become the country's credit center, transfer estimation center, cash teller center, and foreign exchange receipt and payment center, and play a supervisory role in various economic activities. In accordance with the relevant national policies, laws, regulations, systems and measures, we shall strictly supervise the rationality, legality and effectiveness of the economic activities of various departments, units and enterprises. Extensive supervision is carried out through counters, vouchers, account books, statement audits, audits, etc. All economic activities that are in line with national policies, financial regulations and institutional measures must be actively supported, timely and accurate handling of fund receipts and payments, and accelerated capital inflows; any violation of national policies, financial disciplines and institutional regulations must be resisted and Stop, and cooperate with relevant departments to crack down on those who constitute crimes, guard the country's gates, and ensure the safety of the country's property. At the same time, banks are an important department of the country's tertiary industry and belong to the service industry. They must fulfill the responsibility of high-quality, civilized and efficient services, do everything possible to consider customers, address their urgent needs, help customers' needs, provide various conveniences, and reduce unnecessary costs. necessary links and serve customers wholeheartedly. This requires bank accountants to not only play a supervisory role, but also perform service functions, and have the compatibility of supervision and service.