The 24-year primary syllabus has been announced, and from the syllabus, the third chapter of "Fundamentals of Economic Law" has not changed much as a whole, and the requirements for learning and mastery have been adjusted for some knowledge points.
For example, the discipline of payment and settlement has changed from familiarity to familiarityMaster.
Note: After the announcement of the new syllabus, the dry knowledge will be updated from the next issue
This week's learning highlights:Chapter 3 of the Fundamentals of Economic Law: Legal System of Payment and Settlement (4).
The opening and use of bank settlement accounts of various units
1.Dedicated deposit account
(1) Concept
A special deposit account is a bank settlement account opened by a depositor for special management and use of its funds for specific purposes in accordance with laws, administrative regulations and rules.
(2) Terms of Use
(3) Account opening requirements
Supporting documents required for opening a basic deposit account;
Basic Deposit Account Opening Permit or Basic Deposit Account Number;
Supporting documents related to various earmarked funds.
2.Temporary Deposit Account
(1) Concept
A temporary deposit account is a bank settlement account opened by a depositor for temporary needs and use within a specified period.
(2) Scope of application
Establishment of temporary institutions (e.g. engineering headquarters, preparatory leading groups, film crews, etc.);
Temporary business activities in other places (such as temporary business activities in other places such as construction and installation units);
Registration and capital verification, capital increase;
Military and armed police units undertake temporary tasks such as capital construction or carrying out operations, exercises, emergency rescue and disaster relief, and responding to emergencies in other places.
(3) Use of Temporary Deposit Accounts
The validity period of the temporary deposit account shall be determined according to the period determined in the relevant account opening documents or the needs of the depositor, and shall not exceed 2 years.
The temporary deposit account registered for capital verification only collects but does not pay during the capital verification period, and the cash withdrawal from other temporary deposit accounts shall be handled in accordance with the relevant regulations.
3.Zero balance account of budget unit
(1) Concept
The zero balance account of the budget unit refers to the bank settlement account opened by the budget unit with the approval of the financial department in the bank for centralized payment of non-tax revenue and non-tax revenue collection by the state treasury, and used to handle the centralized collection and payment business of the state treasury.
(2) Application process
(3) Account management
If a budget unit has not opened a basic deposit account, or the original basic deposit account has been revoked at the request of the financial department after the reform of centralized payment by the state treasury, the zero balance account of the budget unit shall be managed as a basic deposit account with the approval of the financial department at the same level, and the zero balance account of the budget unit shall be managed as a special deposit account except in the above circumstances.
(4) The use of zero-balance accounts of budget units
The zero balance account of the budget unit is used for the payment of financial authorizations.
Settlement operations such as transfers and cash withdrawals can be handled, and cash deposits are not allowed.
Trade union funds, housing provident fund and rent subsidies may be allocated to the corresponding account retained by the unit in accordance with the account management regulations.
Funds shall not be transferred to other accounts of the unit or to the accounts of the higher-level supervisory unit and its subordinate units.
A grassroots budget unit opens a zero-balance account.