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商业银行是以货币和信用为经营对象的金融中介机构,而支付结算业务是现代商业银行的一项综合性、服务性、国际性的基础业务。转账银行汇票是我国目前普遍使用的支付结算方式之一。在平时工作中,银行工作人员如何又好又快地审好转账银行汇票,彻底堵住假票、克隆票的发生,及时发现不合规的转账银行汇票,我认为:抓要点是关键。这篇论文我从五个方面进行了详细阐述,审核要点一一列出,帮助银行同仁做好转账银行汇票的审核工作。即审核转账银行汇票的票面真实性;审核转账银行汇票是否在提示付款期内;审核转账银行汇票金额是否合规;审核转账银行汇票背书是否合规;对汇票专用章的核对及其他。
Commercial banks are financial intermediaries that operate on the basis of currency and credit. The payment and settlement business is a comprehensive, service-based and international-based business of modern commercial banks. Transfer bank draft is one of the payment settlement methods commonly used in our country. In normal work, the bank staff how to sound good and fast transfer bank draft, completely blocked the fake votes, clone the occurrence of the bank, and promptly found non-compliant transfer bank draft, I think: Grasp the main point is the key. This paper I elaborate on five aspects, one by one outlined the audit points to help bank colleagues to do the transfer bank draft examination. Namely verifying the authenticity of the transfer bank draft; verifying whether the transfer bank draft is within the prompt payment period; verifying whether the transfer bank draft amount is in compliance; verifying whether the transfer bank draft endorsement is in compliance; checking the special draft of the draft and others.