Current location - Recipe Complete Network - Catering franchise - How does the company use personal bank card to collect money and then transfer it to the company account, so that small dealers can pay for the goods?
How does the company use personal bank card to collect money and then transfer it to the company account, so that small dealers can pay for the goods?
Before starting the listing process, companies usually collect company money through personal accounts. According to the publicly disclosed information, we analyze how to deal with the requirements of IPO audit from the following angles. I. The main form of personal account collection It is common for listed companies engaged in agriculture, animal husbandry, catering, retail and wholesale industries to collect company money through individuals before IPO, and enterprises in other industries also have similar problems to some extent. According to the publicly disclosed information, the general situation is as follows: (1) The company collects sales money from natural person bank accounts, accounting for a high proportion of sales revenue; The company's financial manager collects and pays for products with abnormal specifications on behalf of the company and distributors; , the actual controller of the company collects the income of each direct store; Some customers of the company directly deposit the payment into the personal account of the actual controller; The company uses the personal account of the sales manager for payment settlement. Second, the reasons for personal account collection There are many reasons for the company to collect money through personal accounts, which can be summarized as follows. 1. The bank's corporate business is limited by business hours, especially rest days and holidays, which affects the timeliness of the company's collection, thus affecting the sales efficiency. 2. Some customers of the company have not opened the online banking payment function; The customer is located in a remote place and cannot use bank remittance. 3. The company uses personal accounts to set up accounts outside the account, concealing part of the income to reduce the tax burden, or using personal accounts to take company funds for other purposes during the procurement process.