濟(jì)南代理記賬公司：會計怎樣處理收到的轉(zhuǎn)賬支票？
轉(zhuǎn)賬支票是出票人簽發(fā)的，委托辦理支票存款業(yè)務(wù)的銀行在見票時無條件支付確定的金額給收款人或持票人的票據(jù)。當(dāng)客戶不直接用現(xiàn)金支付給收款人的款項(xiàng)時就可以簽發(fā)轉(zhuǎn)賬支票，轉(zhuǎn)賬支票只用做轉(zhuǎn)賬不能用于支取現(xiàn)金。
Transfer cheque is issued by the issuer, entrust to handle check deposit to the bank at sight to pay unconditionally a sum certain in money to the payee or bearer a bill.When customers don't pay in cash directly to the recipient's payment can transfer cheque, when only a transfer cheque to do transfer cannot be cashed.
收款單位出納員收到付款單位交來的支票后，首先應(yīng)對支票進(jìn)行審查，以免收進(jìn)假支票或無效支票。對支票的審查應(yīng)包括如下內(nèi)容：
Submitted by the receiving unit t receive payment after the check, to check review in the first place, to avoid false or invalid cheque.To check the review should include the following contents:
1）支票填寫是否清晰，是否用墨汁或碳素墨水填寫；
(1) check whether written in a clear, whether to use ink or carbon ink fill in;
（2）支票的各項(xiàng)內(nèi)容是否填寫齊全，是否在簽發(fā)單位蓋章處加蓋單位印鑒，大小寫金額和收款人有無涂改，其他內(nèi)容如有改動是否加蓋了預(yù)留銀行印鑒；
(2) check all the content is complete fill in, whether in the issuing agencies seal affix the seal of the unit, the case amount and the beneficiary have altered, other content, such as whether changes have affixed with the reserve bank seal;
3）支票收款單位是否為本單位；
(3) check whether receiving unit for the unit;
4）支票大小寫金額填寫是否正確，兩者是否相符；
(4) check case amount to fill in is correct, the match;
5）支票是否在付款期內(nèi)；
(5) check whether the payment term,
（6）背書轉(zhuǎn)讓的支票其背書是否正確，是否連續(xù)。
(6) endorsement check the endorser is correct, whether continuous.
收款單位出納員對受理的轉(zhuǎn)賬支票審查無誤后，即可填制一式兩聯(lián)進(jìn)賬單，連同支票一并送交其開戶銀行。開戶銀行審核無誤后即可在進(jìn)賬單第一聯(lián)上加蓋“轉(zhuǎn)訖”章退回收款單位。收款單位根據(jù)銀行蓋章退回的進(jìn)賬單第一聯(lián)編制銀行存款收款憑證。
Teller of receiving company to accept a transfer cheque to review and correct, can be drawn up in duplicate JinZhangChan, together with a cheque to the bank.After bank to review and correct on the first JinZhangChan turn "specimen" chop return collection unit.Receiving unit according to the first bank stamp back JinZhangChan prepare bank deposit receipts.
濟(jì)南代理記賬公司：http://www.yinyon.cn
