Bank accounts are divided into three categories: basic deposit account, special accounts and auxiliary accounts:

1. basic deposit account: It is an account for daily transfer of funds and cash.

Mainly accounting and reflecting the unit's liquidity, production and construction funds, financial budget funds, foreign funds and other funds. According to the nature of unit funds and the management requirements of different funds, different types of basic deposit account are set up respectively. Including depositors, budget depositors, expenditure limit households, off-budget depositors, other depositors and current accounts.

Basic deposit account is the most frequently used and widely used account. Payment and settlement, payment and use of loans, payment of wages, cash withdrawal, etc. The commodity trading and labor service activities of enterprises and units are conducted through basic deposit account. Therefore, the management of basic deposit account is an important part of the whole bank account management.

2. Special account: a special fund account opened by an enterprise unit to strengthen fund management.

Special fund deposits include fixed assets depreciation funds, major repair funds, renovation funds and enterprise funds raised by industrial and commercial enterprises according to regulations. Extracting special funds is an important measure for enterprises to expand their autonomy, enhance their vitality and mobilize their enthusiasm. Enterprise special funds are generally used in batches, and there is a gap time from extraction to use. Therefore, for units with special funds, banks will not only open basic deposit account, but also give special fund depositors. Because special funds are different from fixed funds and liquidity, they are mainly formed from within the enterprise. For example, the new renovation fund, major repair fund and employee welfare fund are extracted from the enterprise cost; Enterprise funds come from profits. In the direction of use, special funds have their own special uses according to the nature of classified funds. Therefore, enterprise special funds should be earmarked and managed.

The special account is not only used for enterprise special fund deposits, but also a loan account opened by enterprise units to borrow money from banks, and also belongs to the special account for special management of loan purposes.

3. Auxiliary account: it is the subsidiary account of basic deposit account.

It is a non-independent accounting unit of the enterprise, and it is an account that is far away from the competent unit and has difficulty in receiving and paying money from its bank in basic deposit account, and has been approved by the bank. Auxiliary account is the extension and supplement of enterprise basic deposit account. In order to facilitate the fund management of the auxiliary account, it is stipulated that the auxiliary account generally only receives or pays money except for the competent enterprise basic deposit account. Only the deposit balance of the auxiliary account is collected and not paid, and the subordinate units regularly transfer basic deposit account by themselves; Only the funds needed for the auxiliary account will be paid, and the competent enterprise will dial in from basic deposit account on a regular basis.

(2) What accounts can enterprises of different natures open?

1, enterprise unit

(1) Open working capital deposit accounts for state-owned industrial enterprises and commercial enterprises; If the liquidity of a commercial enterprise is managed by a unified deposit and loan account, a current account with integrated deposit and loan can be opened, and all kinds of special funds of industrial and commercial enterprises can be merged to open special fund depositors; Units with loans should open related loan households separately according to the provisions of the Loan Measures.

If the enterprise belongs to a non-independent accounting unit and it is difficult to handle receipts and payments because it is far away from the competent unit, an auxiliary account may be opened.

(2) collectively owned enterprises, where the competent departments at or above the county (city) are responsible for profits and losses, can be handled with reference to state-owned enterprises. Other collective enterprises and individual economies can set up another depositor if they have the conditions to open an account, and can open a passbook account if they have no conditions to open an account.

(3) In addition to the above outdoor activities, the following enterprises may open the following accounts according to relevant regulations:

(1) The competent department of an enterprise may open another deposit account for the funds allocated by its subordinate enterprises.

(2) Where the central competent department stipulates that two lines of revenue and expenditure are managed, the unit may increase its operating income, such as railway transportation income, post and telecommunications business income of post and telecommunications departments, non-operating income, etc.

Posts and telecommunications departments at all levels can open special accounts for newspaper fees and postal remittance funds.

2. Administrative and public institutions:

(1) Units that implement quota allocation shall open a quota account for central budget expenditures in accordance with the provisions of the Measures for the Allocation of Funds of Central Administrative Institutions.

(two) the administrative institutions that implement the amount budget management shall open two accounts for budgetary deposits and other deposits for budgetary and extra-budgetary funds respectively. A unit has both administrative funds and business funds, and its funds are managed by the financial department and the administrative department respectively, and the above accounts can be opened separately.

The reimbursement unit to which the budget unit belongs is not in the same place as the budget unit. If it is necessary to open a separate account, another account can be opened.

(3) The unit that manages the difference and the self-supporting unit shall open another depositor.

(4) The subsidiaries of each unit, such as canteens, guest houses, nurseries, kindergartens and other independent accounting units, can open deposit accounts when necessary.

(5) The Party Committee, the Communist Youth League Committee, the trade union or the competent department may open a deposit account for the membership fees, tour fees and trade union fees paid by subordinate units.

3. Financial institutions:

Financial departments at all levels should open two accounts: vault deposit and extra-budgetary deposit according to the nature of funds.

4. Military units:

(1) The logistics and financial departments of military units at or above the regimental level and government departments at or above the corps level shall open special deposit accounts for capital construction funds.

(2) The production funds of chemical plants, military horse farms, military service organs, farms, military factories (mines), military family factories and other military enterprises and the superior financial departments of military enterprises are opened as special enterprise depositors.

(III) Escrow funds allocated by the state and local governments to the armed forces, including funds for capital construction engineers, military and provincial militia equipment purchase fees, militia career fees, scientific research funds of the National Defense Science and Technology Commission, and other funds, shall be opened for special other depositors in the budget units of the People's Armed Police Corps, detachments and regimental units.

(IV) The county people's armed forces departments, catering units, kindergartens, scattered companies, guest houses, farms, factories, military service organs and other enterprises run by the People's Armed Police Force, and the reimbursement units, catering units, scattered companies and clothing management departments of police departments below the battalion level open other deposit accounts.

5, site and temporary units

(1) If the house purchase funds remitted from different places need to be used one after another and meet the relevant regulations, a temporary deposit account can be opened.

(2) A foreign resident office established with the approval of the local government may open a deposit account.

(3) Temporary units may open deposit accounts upon approval.

(3) Conditions and procedures for opening an account

1. Account opening conditions:

Units and self-employed individuals who meet the following conditions may apply to the bank to open a basic deposit account: (1) Independent accounting unit that prepares financial budget and final accounts. (2) Enterprises with independent economic accounting (with approved liquidity, independent accounting of profits and losses, independent preparation of financial plans and accounting statements). (3) Military units that carry out independent accounting, prepare accounting statements in accordance with uniform military regulations, and have full-time or part-time financial and accounting personnel. (4) Individual industrial and commercial households that have been approved and registered by the Administration for Industry and Commerce and obtained business licenses.

2. Account opening procedures:

Units and individual industrial and commercial households shall go through the following account opening procedures when opening an account:

(1) Submit relevant account opening certificates. Organs, military units, schools, people's organizations and other administrative and public institutions must submit certificates issued by the financial department or the superior competent department to the bank; Industrial and commercial enterprises owned by the whole people and collective ownership must submit to the bank the certificate issued by the competent department and the business license issued by the administrative department for industry and commerce; The army and the people's armed police force must submit the approval certificate of the superior competent unit to the bank; Individual industrial and commercial households must submit the business license issued by the administrative department for industry and commerce to the bank; City contractors, rural contractors and specialized households must submit a contract agreement or a certificate issued by the relevant unit to the bank. After the above documents are approved by the bank, the bank will issue an application for opening an account.

(2) Fill in the application form. Fill in as required: the name of the company applying for opening an account; The nature and level of the unit; Superior competent department; Business license registration number; Company address and telephone number; Source and application of funds; Production and business scope, etc. And sealed by the unit, submitted to the bank for review.

(3) Fill in the seal card. The signature card shall be stamped with the official seal of the account opening unit and the name stamp of the financial supervisor or accounting agent. The seal card is the legal basis for the unit and the bank to agree on payment in advance. Therefore, when the bank handles the settlement business for the company, it should proofread the seal reserved on the seal card. The seal stamped on the payment voucher does not match the seal on the seal card, so the bank can't handle the payment to ensure the deposit safety of the account opening unit. When an enterprise needs to change its seal due to personnel changes or other reasons, it should re-fill in the seal card, and the deposit bank will cancel the seal reserved on the original card and activate a new seal. The name of the seal (financial official seal) reserved by the unit in the bank must be consistent with the name of the account.

(4) The bank account number is the account code. Account number of the account opening unit. According to the administrative subordination of the unit and the nature of funds, the bank specifies the corresponding subjects and the serial number of the enterprise unit.

(4) Procedures for opening a foreign exchange deposit account

Institutions in China (diplomatic missions, consular offices, commercial organizations, international organizations and non-governmental organizations), Chinese and foreign enterprises and organizations outside China or Hong Kong, Macao and Taiwan regions; Foreign-invested enterprises, financial institutions, domestic organs, organizations, schools, state-owned enterprises and institutions and urban and rural collective economic organizations in China may apply to the Bank of China for opening foreign exchange deposit accounts.

The specific procedures are as follows:

1. Documents to be provided

(1) The diplomatic representative offices, consular offices, commercial organizations, non-governmental organizations and international organizations of various countries in China should provide their official letters for opening accounts.

(2) A foreign-invested enterprise shall submit the business license issued by the State Administration for Industry and Commerce, the resolution of the board of directors to open an account, the enterprise contract and articles of association, and provide a copy of the approval from the foreign trade and economic cooperation department.

(3) China enterprises outside China or in Hong Kong, Macao and Taiwan should provide the certificate of approval of the foreign trade department to set up an organization, the approval of the State Administration of Foreign Exchange, the registration certificate of overseas location and the certificate of approval of the competent department to open an account.

(4) Foreign enterprises and organizations overseas or in Hong Kong, Macao and Taiwan shall provide documents that their board of directors, council or overseas Chinese delegations have decided to open an account in China Bank.

(5) When domestic organs, organizations, schools, enterprises and institutions, and urban and rural collective economic organizations apply for opening foreign exchange accounts, they shall submit a written application to the local foreign exchange administration, setting out the nature of the unit, the reason for opening the account, the source and currency of foreign exchange, and submit the business license issued by the administrative department for industry and commerce (which provides the approval from the competent unit). At the same time, according to the different sources of foreign exchange, the following documents should be provided: ① To donate foreign exchange, the donation letter from overseas institutions or individuals and the approval from relevant departments at or above the central level should be provided. ② Loan agreement or contract should be provided for borrowing domestic foreign exchange loans; ③ Borrowing foreign loans shall be handled according to the Interim Provisions on Statistical Monitoring of Foreign Debt; (4) The approval of the competent department shall be provided for business and foreign exchange collection and payment. After being examined by the foreign exchange bureau according to the above conditions and meeting the requirements for opening an account, China Bank will open an account with the approval documents, affix the official seal on the application for opening an account, and return a copy to the foreign exchange bureau for retention.

2. When handling the account opening formalities, first fill in the Application for Opening an Account with Foreign Currency Deposits in China Bank in duplicate and two sample cards, and fill in the applicant's name, nature, address, contact name and telephone number, organization document number or license number, source of funds, business scope and affix the applicant's official seal and the audit opinion of the superior competent department according to the contents of the account opening application. According to the company's financial system, affix the official seal or financial seal of the company on the reserved sample card, and affix the private seal of the legal representative or financial supervisor. After the above procedures are completed, the bank will establish an account number and submit a copy of the application form and the sample card indicating the account number for retention.