How To Make Remittance Under The Exchange Settlement Method?

The remittance bank entrust a bank to handle the remittance, fill out the letter and telegraphic pfer certificate to the remittance bank, fill in the details of the place of entry, the name of the remittance bank, the name of the payee, the amount of remittance, the purpose of remittance (the military product can be filled out), and so on, and affix the reserved bank seal on the second letter of the letter and the telegraphic pfer certificate.

What we should pay attention to is: 1. When a remittance unit needs to send a person to the remittance bank to collect remittance, he should specify the words "leaving the bank to be taken" in the column of "account or address" in addition to the name of the payee in the payee column.

Where a remittance is to be made, a specific payee is required to receive the remittance. The name of the receiver should be specified.

(2) individuals and individuals who need to withdraw cash from the remittance bank should fill in the word "cash" in the capitalization column of the "remittance amount" on the letter and the telegraphic pfer certificate, and then close up the capitalization of the remittance amount.

(3) the remittance must not be pferred in the column of remarks.

(4) remittance requires the receivables to draw from the seal, and the receivables should be set up on the Fourth Party of the letter of exchange certificate to reserve the bank seal.

The teller of a remittance unit should fill in a quadruple "mail pfer certificate".

The first couplet of the "mail pfer certificate" is the receipt to the remittance after the receipt of the mail pfer certificate; the second union (the payment voucher) is the payment voucher for the pfer payment when the remittance entrusts the bank to handle the remittance; the third (collection voucher) is the collection voucher after the money will be paid to the payee account; the fourth Union (the collection notice or the withdrawal receipt) is the receipt of the payee's receipts after the account is directly credited to the payee account, or the payee's receipts to collect money from the payee's account.

The first couplet (receipt) is the receipt for remittance to the remittance. The second couplet is the payment voucher for the remittance bank, and the third (power generation basis) is the credential for sending the incoming telegram to the remittance bank.

After receiving letters and telegraphic remittances from the remittances, they should be examined according to the regulations.

The contents of the review include: whether the contents of the letter and the telegraphic pfer certificate are complete and correct; whether there is enough deposit balance in the remittance account, whether the seal covered by the remittance is consistent with the reserved bank seal or so on.

After the examination is correct, the remittance procedure can be processed, and the "pfer" chapter will be returned to the remittance unit on the first return slip, and the service charge will be collected according to the regulations. If the conditions do not meet the requirements, the remittance bank will not handle the remittance formalities and refund the tickets.

The remittance unit is prepared according to the first letter of the letter returned by the bank and the telegraphic pfer certificate, and the accounting voucher is prepared according to different situations.

If the remittance unit pays the advance payment for the purchase of the other party's unit product, it should prepare the payment certificate for bank deposits. The accounting entries are: prepaid accounts, loans: bank deposits, loans and loans: if the remittance unit remit the money to the purchasing place, the bank deposit payment voucher should be prepared when the temporary deposit account is opened in the purchasing bank. Its entry is: the other currency fund, the foreign currency deposit: the bank deposit: the company is buying goods for a city, entrusted the bank to remit 86000 yuan to the Bank of the city by wire pfer, and set up a temporary purchase account. If the remittance unit uses the remittance to clear up the old debts, it should prepare the bank deposit payment voucher. Its entry is: accounts payable: accounts payable * * units.

The bank charges 35 yuan according to the regulations, and deduct it from the account.

The finance department returns the remittance voucher according to the bank seal first, compiling the bank deposit payment voucher, its accounting entry is: the loan of other funds: the foreign currency deposit 86000 deposit: the 86000 of the bank deposit at the same time, according to the handling fee collected by the bank, it is the bank deposit payment voucher, its accounting entry is: 35 yuan: the financial cost 35 loan: bank deposit