| 转账支票两种结算方式浅析 |
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| 引用本文： | 宋景娥. 转账支票两种结算方式浅析[J]. 价值工程, 2013, 0(34): 137-138 |
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| 作者姓名： | 宋景娥 |
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| 作者单位： | 顺德职业技术学院,佛山528300 |
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| 基金项目： | 顺德职业技术学院教改项目,项目编号2012-SZWLKC21。 |
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| 摘 要： | 本文分别介绍了转账支票正送与倒送两种结算方式的特点,买卖双方使用支票收付款业务的办理流程及账务处理,并分析了两种结算方式的选择因素及应注意的问题。
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| 关 键 词： | 转账支票 结算方式 正送 倒送 |
Analysis of the Two Payment Methods of Cheque for Transfer |
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| SONG Jing-e. Analysis of the Two Payment Methods of Cheque for Transfer[J]. Value Engineering, 2013, 0(34): 137-138 |
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| Authors: | SONG Jing-e |
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| Affiliation: | SONG Jing-e ( Shunde Polytechnic, Foshan 528300, China ) |
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| Abstract: | This article introduces the characteristics the two payment methods of cheque for transfer, the cheque payment process and accounting treatment. The selection factors of the two methods are analyzed and matters needing attention are pointed out. |
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| Keywords: | cheque for transfer payment method direct receipt indirect receipt |
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