1. The corporate account overdraft business refers to the short-term financing and settlement facilitation business provided by the bank for the enterprise in the form of overdraft within the agreed account and the agreed line after the enterprise obtains the bank credit line. When the enterprise needs temporary funds and the balance of the deposit account is insufficient for external payment, the overdraft of the enterprise account provides the enterprise with active financing convenience.

Second, the accounting practice business accounting process of notes payable: most of the notes payable are purchased from manufacturers through bank acceptance bills or legal financing, and after receiving the customer's car payment, the car payment is returned to the bank to obtain vouchers. Credit customers do one more step, involving financial loans and credit interest subsidies from manufacturers. When the loan arrives and the discounted invoice comes back, the accounts receivable of the corresponding customers can be even.