An enterprise's bad debt losses should be recognized in accordance with the provisions of the "Notice of the Ministry of Finance on Establishing and Improving the Management System for Enterprise Receivables" (Caiqi [2002] No. 513). Bad debt losses and their accounting are an important aspect of accounts receivable accounting. As the name suggests, bad debt losses refer to losses caused by bad debts. Therefore, to understand bad debt losses and their accounting, we must first start with what bad debts are. "
The difference between Class I bank cards and Class II bank cards
1. Type-I cards can be used for cash deposits and withdrawals, financial management, transfers, bill payments, payment, etc., and are not subject to limit limits when used; while type-II cards are mainly responsible for daily larger expenses, financial management, investment and other operations.
2. The source of funds for Type II cards is Type I cards, so the functions of Type I cards are relatively basic, while the functions of Type II cards are derivative.
3. The first type is a full-function card account, usually a debit card, which can handle deposits, transfers, consumption payments, purchase of investment and financial products, cash withdrawals and other services. The scope and amount of use are not restricted. Personal salary income, large-value transfers, bank-securities transfers, and medical insurance payment and other services should be handled through a Class I card.
4. Class II cards can handle deposits, purchases and other financial products, limited consumption and payment, and limited transfer of funds to unbound accounts. After the identity is confirmed face-to-face at the bank counter, self-service equipment and bank staff on-site, the second-category card can also handle expanded services such as depositing and withdrawing cash, transferring funds to unbound accounts, and can be issued with physical bank cards.
5. The total daily cumulative limit for transferring funds and depositing cash into unbound accounts of Class II cards is 11,000 yuan, and the total annual cumulative limit is 200,000 yuan; consumption and payment, and transfer of funds to unbound accounts , the total daily cumulative limit for withdrawing cash is also 1 million yuan, and the total annual cumulative limit is also 200,000 yuan.
6. The biggest difference between the two is that the second type cannot deposit or withdraw cash or transfer funds to unbound accounts. Bank cards are divided into credit cards and debit cards according to whether the credit limit is granted to the cardholder. In addition, bank cards can also be divided into magnetic stripe cards and chip cards according to different information carriers. Bank cards are divided into domestic cards and overseas cards according to whether the issuing entity is within the country. According to the different objects of issuance, they are divided into personal cards and corporate cards. According to the account currency, it is divided into RMB card, foreign currency card and dual currency card. A quasi-credit card is a single-currency, single-account credit card that pays interest on deposits and settles purchases with the card in RMB. When swiping a card for consumption or when the balance in the cash withdrawal account is insufficient for payment, the cardholder can overdraft consumption or withdraw cash within the specified limited credit limit, and a certain amount of interest will be charged, and there is no interest-free repayment period. "