销售货款结算方式的简单介绍（Brief introduction of sales settlement）.docVIP

销售货款结算方式的简单介绍（Brief introduction of sales settlement） Brief introduction of sales settlement Several settlement 1. days sales outstanding Cash, bank draft, commercial bills, promissory notes, cheques, exchange settlement, collection, collection, credit The settlement of the 2. were described According to the provisions of payment and settlement, the current monetary fund business receipts of enterprises can adopt the following settlement, for the transfer and settlement through a bank. The basic provisions and their accounting treatment is not the same, the following respectively. (1) bank draft bank draft is the remitter will deposit money to local banks, issued by the bank to the remitter to go places for the transfer and settlement of payment of cash or bills. The bank draft is Chinas bill for many years practical experience, it is based on bank credit, which belongs to the bank notes, drawer and drawee is the drawer bank at this point is different from the commercial bills and cheques, has a high reputation, in order to facilitate the use of the applicant, the bank draft also set up a special column in the actual settlement amount, transaction process, according to the actual settlement amount in the amount in less than the actual need, protected by law. Therefore, bank draft a great deal of flexibility in commodity trading activities, is convenient for enterprises and individuals to meet the different needs of procurement activities and the creation of a settlement tool. The sample of Figure 2-1 In the entry bill of bank as shown in Figure 2-2. Figure 2-1 bank draft Figure 2-2 Jinzhangchan The accounting processing method is: the payee bank draft should be based on accounts receivable notice of the bank and the relevant original vouchers receipts; payment units received shall be issued by a bank bank draft, according to the bank draft attorney (stub) union prepares payment vouchers. If you have extra money or for reasons more than bill payment period etc. but w