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济南代理记账公司：会计怎样处理收到的转账支票？
2015-05-14
济南代理记账公司：会计怎样处理收到的转账支票？
转账支票是出票人签发的，委托办理支票存款业务的银行在见票时无条件支付确定的金额给收款人或持票人的票据。当客户不直接用现金支付给收款人的款项时就可以签发转账支票，转账支票只用做转账不能用于支取现金。
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.
收款单位出纳员收到付款单位交来的支票后，首先应对支票进行审查，以免收进假支票或无效支票。对支票的审查应包括如下内容：
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）支票填写是否清晰，是否用墨汁或碳素墨水填写；
(1) check whether written in a clear, whether to use ink or carbon ink fill in;
（2）支票的各项内容是否填写齐全，是否在签发单位盖章处加盖单位印鉴，大小写金额和收款人有无涂改，其他内容如有改动是否加盖了预留银行印鉴；
(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）支票收款单位是否为本单位；
(3) check whether receiving unit for the unit;
4）支票大小写金额填写是否正确，两者是否相符；
(4) check case amount to fill in is correct, the match;
5）支票是否在付款期内；
(5) check whether the payment term,
（6）背书转让的支票其背书是否正确，是否连续。
(6) endorsement check the endorser is correct, whether continuous.
收款单位出纳员对受理的转账支票审查无误后，即可填制一式两联进账单，连同支票一并送交其开户银行。开户银行审核无误后即可在进账单第一联上加盖“转讫”章退回收款单位。收款单位根据银行盖章退回的进账单第一联编制银行存款收款凭证。
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.
济南代理记账公司：http://www.jnqqjz.com
