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票总管,您的发票业务足够智能吗? - 北京代理记账

票总管,您的发票业务足够智能吗?

2021-10-15上一篇 : |下一篇 :

票据托管账户的记账科目分类?

票据托管账户分设以下三个记账科目:

(1)可用。用于记载系统参与者持有并能够依法依规开展交易、质押、保证、提示付款及追偿等业务行为的票据余额及变动情况。

(2)质押。用于记载系统参与者作为出质人持有并已质押的票据余额及变动情况,不包括用于质押式回购交易的出质票据。