I. Matters needing attention in settlement of collection and acceptance

(1) collection. Collection refers to the act that the sales unit (that is, the payee) entrusts its bank to collect money. When handling collection, there must be an economic contract that conforms to the provisions of the Civil Code, and the purpose of collection, acceptance and settlement and the principle of "delivery and settlement" must be indicated in the contract. The so-called "delivery settlement" means that the payee can only go through the collection formalities with the account opening bank after delivering the goods according to the contract and obtaining the delivery certificate of the goods.

The starting point of the collection amount is/10 000 yuan. There are two ways to transfer money: mail and telegram. The speed of wire transfer is faster than that of letter transfer, and the sender can choose according to the urgency.

(2) commitment. Acceptance means that the buyer (that is, the payer) acknowledges the payment to the bank within the acceptance period. There are two ways of acceptance: acceptance and inspection acceptance.

(3) The acceptance note means that the payer must accept the payment method for bamboo after receiving the acceptance notice and relevant documents from the bank and checking them with the contract. The acceptance period of acceptance inspection documents is 3 days, counting from the day after the drawee's bank issues the acceptance notice, and it will be postponed in case of holidays.

2. Inspection and acceptance refers to the settlement method in which the payer, in addition to the inspection list, must wait for all the goods to arrive and be accepted for storage before committing to pay for the goods. The acceptance period of acceptance is 10 days, counting from the day after the carrier sends out the delivery notice, and it will be postponed in case of holidays.

If the payer finds that the variety, specification, quantity, quality and price of the goods are not in conformity with the contract during inspection or inspection, he may put forward the opinion of refusing to pay in whole or in part within the acceptance period. Refuse to pay should fill in the "reasons for refusing to pay" and send it to the bank for review, and go through the formalities for refusing to pay. It should be noted that the goods that refuse to repay the loan belong to the other party and must be properly kept. If the payer does not raise any objection to the bank within the acceptance period, the bank will accept by default and transfer the money from the payer's account to the payee's account the next morning after the expiration of the acceptance period.

After the expiration of the acceptance period, if the payer does not have enough funds in his bank account to accept the payment, the insufficient part will be regarded as deferred payment. The deferred payment part shall be paid to the payee in a certain proportion. When the payer's account has money, the payer's bank will transfer the arrears and compensation to the payee.

The settlement procedures and accounting treatment methods of collection and acceptance settlement are basically the same as those of entrusted collection settlement, so I will not repeat them here.

Second, the settlement conditions of collection and acceptance

The collection and acceptance business has the characteristics of small scope of use, strict supervision and high credit. According to the provisions of the "Payment and Settlement Measures", the unit must meet the following conditions when handling the collection and acceptance business:

(a) the payee who adopts the collection and acceptance settlement method must be a state-owned enterprise, a supply and marketing cooperative, and an urban and rural collective industrial enterprise approved by the bank.

(two) the collection and acceptance settlement funds must be commodity trading funds and labor service funds generated by commodity trading.

(3) When using collection and acceptance for settlement, both parties must sign a purchase and sale contract that conforms to the provisions of the Civil Code, and indicate in the contract that the settlement method of collection and acceptance in different places is used.

(four) the payee must honor the contract and keep its promise when handling the collection and acceptance settlement. If the payee fails to collect money from the same payer for three times, the payee's bank shall suspend the payee from collecting money from the payer; If the payer refuses to pay unreasonably for three times, the client's bank shall suspend its foreign collection.

(5) When the payee handles the collection, he must have the proof that the goods have been shipped (including the waybill, the copy of the waybill and the parcel receipt issued by the transportation departments such as railways, shipping and highways).

(six) there is no shipping document, which belongs to the following circumstances, and other relevant documents can be used for collection:

1, the domestic trade and foreign trade departments allocate goods in the system, and send or pick up goods with their own means of transport. Flammable, explosive, toxic and corrosive goods, electricity, oil and natural gas must be transported by special tools or lines and pipelines, and the payer can prove that the goods have indeed been received (the food department will present the bill of lading and the delivery schedule).

2. When the material factory of the railway department supplies special equipment to the railway system, it can provide the certificate issued by the vehicle number and delivery date.

3. If the payee undertakes to build or repair ships, boilers and large machines, etc. Due to the long production cycle, the contract stipulates that the settlement shall be made by stages according to the progress of the project, and the completion certificate of the progress of the project can be issued.

4. If the goods purchased by the payer are transferred to the factory where the payee is located for processing and matching, a written certificate that the payer and the payer are responsible for processing and matching can be produced.

5. If the contract stipulates that the payee will temporarily keep the goods, the deposit certificate can be used to prove that the payer has entrusted to keep the goods.

6, the use of railway containers or LTL vehicles to ship goods, because the railway department only issued a waybill, can be issued by the unit holding the freight documents.

7. The goods imported by the foreign trade department can be proved by the documents sent from abroad and the foreign exchange settlement bill issued by the importing company.

Three. How to handle the settlement business of collection and acceptance?

(1) Handling bank deposit collection business, and handling collection, acceptance and settlement.

The collection and acceptance settlement business is basically the same as the entrusted collection settlement business, but the difference is that the collection and acceptance settlement business must have the proof that the goods have been shipped, that is, the waybill issued by the transportation departments such as railways, shipping and highways, the copy of the waybill and the parcel receipt of the post office.

The workflow of collecting and accepting bank deposits is as follows:

1. After the sales department of the company handles the business, it will issue a triplicate VAT invoice to pick up the goods, handle the consignment, and submit the invoice and shipping documents to the finance department for review;

2. The cashier of the finance department fills in the receipt voucher to collect the money according to the invoice and freight documents;

After the payee delivers the goods according to the contract requirements, he should fill in the collection and acceptance settlement voucher, and the following items must be recorded when issuing the collection and acceptance voucher: the words "entrusted collection" should be marked; The determined amount; Name and account number of the payer; Name and account number of payee; The name of the drawee's bank; The name of the payee's bank; The number of documents or albums attached to the collection; Name and number of the contract; Date of entrustment; Signature of payee.

One of the above matters has not been recorded, and the bank will not handle it.

The payee shall send the collection voucher together with the cargo shipment voucher or other relevant vouchers and transaction documents that meet the collection acceptance settlement to the bank. After receiving the collection voucher and its attachments, the payee's bank shall review the collection scope, conditions and requirements recorded in the collection voucher, and if necessary, check the purchase and sale contract signed by the payer. If the delivery fails to meet the requirements or violates the purchase and sale contract, it cannot be handled. After examination, the bank agrees to handle it, and the first copy of the collection voucher is stamped with the official seal of the opening bank and handed over to the payee. The rest of the joint payment shall be paid according to the provisions of the unit bank notice.

3. The accounting department of the Finance Department prepares the transfer voucher and payment voucher according to the receipt voucher, invoice and waybill;

4. The accounting auditor reviews and signs the above transfer voucher and payment voucher, and then submits the payment voucher to the cashier for registration in the deposit journal;

5. The cashier receives the fourth payment notice of the payment settlement voucher and submits it to the accountant to prepare the payment voucher;

6. The accounting auditor shall review the above-mentioned receipt voucher and sign it;

7. The cashier should register the deposit journal according to the audited receipt.

(2) Handling payment business of collection, acceptance and settlement.

The payment business process for the collection and acceptance settlement business is the same as that for the deposit payment of the entrusted payee bank.

The collection and acceptance workflow of bank deposit payment business is as follows:

1. Accounting personnel of the Finance Department make transfer vouchers for purchased materials according to purchase invoices;

2. The accountant reviews the above transfer voucher and signs it;

3. The cashier receives the notice of receipt, acceptance and payment, and the finance department reviews the invoice, contract and settlement voucher, and pays according to the regulations after meeting the requirements;

The payer's bank shall notify the payer in time after receiving the collection certificate and its attachments. The payer shall conduct audit and inspection within the commitment period and arrange funds. The payer's payment method can be divided into inspection payment and inspection payment, which are determined by both parties through consultation and clearly stipulated in the contract. The acceptance period for payment of inspection documents is 3 days, counting from the day after the drawee's bank issues the acceptance notice (in case of legal holidays, the acceptance period will be extended). If the payer fails to refuse to pay to the bank within the acceptance period, the bank will consider it as acceptance. When the bank starts to operate the next morning after the acceptance period (postponed on legal holidays), the money will be paid from the payer's account and transferred to the payee according to the transfer method specified by the payee. The acceptance period of inspection payment is 10 day, counting from the day after the Ministry of Transport sends the delivery notice to the payer. If there is a clear agreement between the two parties in the contract, and the time limit for inspection and payment is indicated on the collection certificate, the bank shall handle it according to its provisions. After receiving the delivery notice, the payer shall immediately submit the delivery notice to the bank. If the payer does not receive the delivery notice within 10 days after the bank sends the acceptance notice, it shall inform the bank that the goods did not arrive within 10 days. If the payer fails to notify the bank on the 10 day, it is deemed that the bank has inspected the goods, and when the bank starts business the next morning after the expiration of the 10 day, the payment will be transferred to the payee; On day 10, the payer informed the bank that the goods had not arrived, but the delivery notice received later did not reach the bank in time. The bank still takes the day after 10 as the transfer date, and deducts the overdue payment compensation according to the number of days exceeded.

If the payment is made by inspection, the payee must stamp the words "Inspection Payment" on the receipt voucher. If the payment for inspection is not indicated in the collection certificate, the bank may consider it as the payment for inspection after the payer submits the contract to prove that it is the payment for inspection.

Regardless of the payment by cheque, the payer may express acceptance to the bank in advance during the acceptance period, and notify the bank to pay in advance, and the bank shall immediately transfer the money; If the price, quantity or amount of the goods change, the payer should make more commitments, and must give a written notice to the bank within the commitment period, and the bank will allocate the money to the payee with the current collection. The payer shall not deduct any other payment or payment previously received from the promised payment.

Late payment. If the payer does not have enough funds to pay at the end of the bank business on the due date of acceptance, the insufficient part is overdue payment and shall be treated as overdue payment. The payer's bank shall calculate the compensation for overdue payment at the rate of 0.5 ‰ per day according to the amount of overdue payment and the number of days overdue.

3. The financial personnel shall review the collection and acceptance certificate, waybill and contract, and prepare the payment certificate according to the fifth copy of the collection and acceptance certificate.

4. The accounting auditor examines the above payment voucher and signs it.

5. The cashier registers the deposit journal according to the audited payment voucher.

(3) Handling of collection, acceptance, settlement and refusal to pay.

During the acceptance period, the payer may refuse to pay all or part of the money to the bank under the following circumstances:

1. The purchase and sale contract is not signed or the settlement method of collection and acceptance is not stipulated in the purchase and sale contract.

2. Without the prior consent of both parties, the payee delivers the goods in advance or the payer no longer needs the payment for the goods because of the delayed delivery.

3. Money not delivered at the delivery address stipulated in the contract.

4. Consignment, consignment and credit sale of goods.

5. Payment for inspection shows that the variety, specification, quantity and price of the listed goods are not in conformity with the contract, or the goods have arrived and are not in conformity with the contract or delivery list after inspection.

6. Inspection fee refers to the amount that the goods are found to be inconsistent with the contract or delivery order.

7. The payment has been paid or calculated incorrectly.

Under the above circumstances, the payer shall not refuse to pay the bank.

Legal objectivity:

Introduction Collection and acceptance settlement, also known as "collection and acceptance settlement in different places", refers to a settlement method in which the payee entrusts the bank to collect the payment from the purchase unit in different places according to the purchase and sale contract, and the purchase unit confirms the payment to the bank after checking the documents or inspecting the goods according to the contract. The settlement method of collection and acceptance is only applicable to the settlement of commodity transactions and related labor payment with economic contracts in different places. The funds for consignment, consignment and credit sale of commodities shall not be settled by collection and acceptance. The biggest feature of this settlement method is that its application scope is strictly limited: the starting point of settlement "Payment and Settlement Measures" stipulates that the starting point of each collection and acceptance settlement is 6.5438+0 million yuan; The starting point of each sum in Xinhua Bookstore system is 1 1,000 yuan. Scope of application The Measures for Payment and Settlement stipulates that the scope of application of collection and acceptance is: (1) The payee and payer who use this settlement method must be state-owned enterprises or supply and marketing cooperatives, as well as urban and rural collective industrial enterprises that are well-run and approved by the bank where the account is opened; (two) the settlement funds must be commodity transactions and labor supply funds generated by commodity transactions. No collection, acceptance or settlement shall be made for the payment on consignment, consignment or credit. Applicable conditions "Payment and Settlement Measures" stipulates that in addition to the above two conditions, the following three preconditions must be met: (1) Both parties must sign a purchase and sale contract that conforms to the economic contract law, and indicate in the contract that the settlement method of collection and acceptance in different places is adopted. (2) At the time of collection, the payee must have proof that the goods have been shipped. (3) The collection, acceptance and settlement of both parties must respect contracts and keep promises. According to the provisions of the Payment and Settlement Measures, if the payee fails to collect money from the same payer for three consecutive times, the payee's bank shall suspend the payee from collecting money from the payer; If the payer refuses to pay unreasonably for three times, the payer's bank shall suspend its foreign collection. We can see that the payment subject of this method must be state-owned enterprises or supply and marketing cooperatives, urban and rural collective-owned industrial enterprises that are suitable for this payment method. In addition, before payment, both parties must fill in the collection and acceptance payment contract to proceed smoothly, so everyone should pay special attention here.