Cash receipts and payments of account opening units shall be handled in accordance with the following provisions:
(a) the cash income of the account opening unit shall be deposited in the account opening bank on the same day. If it is really difficult to send deposit on the same day, the deposit time shall be determined by the deposit bank;
(2) The cash paid by the account-opening unit can be paid from the cash limit of the unit inventory or withdrawn from the account-opening bank, but not directly from the cash income of the unit (that is, paid by the company). If it is necessary to withdraw cash due to special circumstances, it shall be reported to the bank for approval in advance, and the bank shall verify the scope and limit of withdrawal. The zuozhi unit shall regularly submit the zuozhi amount and usage to the account opening bank;
(3) When the account-opening unit withdraws cash from the account-opening bank in accordance with the provisions of Articles 5 and 6 of these Regulations, it shall specify the purpose, which shall be signed and sealed by the person in charge of the accounting department of the unit, and paid in cash after being audited by the account-opening bank;
(4) If cash must be used due to uncertain procurement location, inconvenient transportation, urgent need in production or market, the account-opening unit shall apply to the account-opening bank, and the person in charge of the accounting department of the unit shall sign and seal it, and the cash shall be paid after being audited by the account-opening bank.
Under any of the following circumstances, the bank opening the account shall give a warning or impose a fine in accordance with the provisions of the People's Bank of China; If the circumstances are serious, you can stop lending to the unit or paying cash to the unit within a certain period of time:
How to understand sitting and receiving cash;
Pay attention to the two lines of revenue and expenditure in accounting. Direct payment of cash received belongs to cash received by sitting, because according to regulations, all received cash needs to be deposited in the bank on the same day. The cash used to pay cash is raised from the bank, not received directly. If the receipts and payments occur on different dates, I believe you won't have any doubt.
For example, for example, you received 100 yuan on the 2nd and spent 50 yuan that day. The cash on hand of 1 is 10 yuan. According to the requirements, you should go to the bank to deposit 100 yuan, take 40 yuan, and finally spend it in 50 yuan. If you want to keep a reserve fund, you can also raise more.
In actual work, the money received can be spent, but the deposit business must be handled in the bank on the same day. That is, you received 100, spent 50, and there is still 50 left. Then take 60 yuan (the balance was 10 yuan the day before) and the 40 yuan check you want to withdraw, and go to the bank to fill out a deposit certificate of 100 yuan. When making an account, you should deposit 100 yuan first, then withdraw the business in 40 yuan, and finally pay the business in 50 yuan in cash.
Legal basis:
People's Republic of China (PRC) Commercial Bank Law
Article 38 A commercial bank shall determine the loan interest rate according to the upper and lower limits of the loan interest rate stipulated by the People's Bank of China.
Article 39 A commercial bank shall abide by the following provisions on the management of asset-liability ratio when granting loans:
(1) The capital adequacy ratio shall not be less than 8%.
(2) The ratio of loan balance to deposit balance shall not exceed 75%;
(3) The ratio of the balance of current assets to the balance of current liabilities shall not be less than 25%.
(4) The ratio of the loan balance to the capital balance of a commercial bank to the same borrower shall not exceed 10%.
(5) Other provisions of the State Council Banking Regulatory Authority on asset-liability ratio management.