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“我是会计”之读懂支票隐藏的十大秘密(中瀚石林原创系列)

读懂支票隐藏的十大秘密

支票是出票人签发的,委托办理存款业务的银行或其他金融机构,在见票时无条件支付确定的金额给收款人或者持票人的票据。

支票在实际使用过程中有许多需要注意的地方,让我们来为你一一揭秘:

1. 支票如何填写?

支票必须使用蓝黑或黑色水笔填写。大写金额从指定位置最左侧填写,前面不得有空白,小写金额最前面一位空白格处要填上货币符号封头。支票大小写金额、签发日期和收款人名称一经填写,不得涂改。

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 2. 划线支票是什么?

划线支票是在普通支票左上角划两条平行线的支票。划线支票只能用于转帐,不能用于支取现金。

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 3. 支票的时效?

支票的付款期限自出票之日起10日内提示付款,逾期支票无效。

4. 支票的签章和背书?

支票正面需加盖企业的银行预留印鉴或签字。

若为现金提现支票,收款人为本单位名称,同时在现金支票背面“被背书人”栏内加盖本公司的银行预留印鉴或签字。

若为转账支票,收款人应填写为对方收款单位名称。收款单位取得转账支票后,可到出票人开户行直接转账,“被背书人”栏不需要加盖收款单位的银行预留印鉴或签字,也可到收款单位开户行托收,但需在支票背面“被背书”栏内加盖收款单位的银行预留印鉴或签字。

5. 支票存根联和支票联两者信息的不一致可能存在舞弊风险怎么发现?

由于手写支票效率低且易填写错误,在日常业务中尽量避免手写支票,. 可以通过票据打印软件统一打印支票,代替手工填写支票,确保一致性。

在支票转交给收款人前,复印一份支票进行备份归档,以便内部核对其一致性。另外财务人员及时有效地编制银行余额调节表,编制人和审核人权责分离是有效的控制手段。

6. 关于支票管理

新买来的支票一定要及时在支票正面的右上角,加盖出票人的银行两排章。两排章内容包括单位银行账号和开户行名字。 这样可以避免集团下属的不同公司在同一个开户银行的支票混淆。支票使用要建立支票使用登记本,对支票的领用进行管理。针对作废的支票,需要在支票存根联及支票联上做好明显的“作废”标记,同时进行归档。

7. 关于空头支票

出票人在签发一张支票后,如果出票人的银行账户余额不足以支付所签发的支票金额,那这张就是“空头支票”。 对于签发空头支票或与预留印鉴的签章不符的支票,不以骗取财物为目的的,出票人将被处以支票票面金额5%但不低于1000元的罚款,同时处以2%的赔偿金,赔偿收款人。以骗取财物为目的,出票人还被追究刑事责任。

8. 支票是否可以折叠?

转账支票和现金支票,根据我国银行规定,都不可以折叠。银行在收到支票后,需要核实该支票的真伪,普遍的方法是折角验印。而印鉴部分折叠过的支票,会对验印产生影响。

9. 支票丢了怎么办?

已经签发的普通支票和现金支票,如因遗失、被盗等原因而丧失的,失票人应立即向开户银行申请挂失止付,并前往法院申请公示催告或提起诉讼。

10. 在中国个人是否可以使用支票?如何申请?

在中国,个人是可以向银行申请开具个人支票的。个人可以向办理个人支票业务的银行提出申请,首先开办一个个人结算账户,申请开具个人支票。不同银行的申请条件不同,首次申请的个人要有固定的收入来源,有的银行还要求申请人“无债务纠纷”。然后填写“活期支票储蓄存款开户申请”,预留印鉴、签字样式。申请人获准开户后,按银行规定存储备付金,每次限购一本支票簿,用完后再凭支票领用单加盖预留印鉴购买新支票。


编者语:会计在现代企业发展中的重要性不言而喻。具备基础的会计知识,并加以运用,无论是在工作还是生活中都会有很大帮助。

即日起中瀚石林将陆续为大家带来"我是会计” 原创系列,分享会计相关知识和技巧。内容出品自我们资深的会计团队,欢迎关注及探讨!如有任何意见及建议,请发送邮件至 info@sbasf.com

免责声明

本文容仅供参考,并不构成任何具体的业务建议。对于文中可能出现的错误或遗漏,以及由此引发的损失,中瀚石林不承担任何责任。在进行具体的业务决定之前,请咨询中瀚石林专业服务团队。中瀚石林拥有对此声明的最终解释权。

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    [203] => D:\XAMPP\htdocs\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [204] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\message.php
    [205] => D:\XAMPP\htdocs\libraries\cms\layout\helper.php
    [206] => D:\XAMPP\htdocs\templates\accountstaff\html\layouts\joomla\system\message.php
    [207] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [209] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [210] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [211] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)