44 Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang

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R$M']Q
lmF$P~@•M>]W
 -•=>@F$P~@•M>GY
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]b>E(&$$EMF$@F$P~@•M>G
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RS<GQ
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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
KẾ TOÁN NGHIỆP VỤ THANH TOÁN
KHÔNG DÙNG TIỀN MẶT
TẠI NGÂN HÀNG NGOẠI THƯƠNG AN GIANG
PHẦN MỞ ĐẦU
1. Lý do chọn đề tài:
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^+B&SNFF$P•'iEX'V_M'`XV
E!sEDI$€ƒF#€ƒE!s'iEDLƒE'#T(
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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
E!}MKEL(MIE!}'i'#&#LV`EZ
lA(V‡'a&ƒ$[FM@€E‘F@XS<@!‚
#€~?ML(‡l'Sƒ'`EƒX}ƒML?[$
@?F$X}A€[lS!sL•ƒ[$@?$=€ŽH‹X}A
S#!s
^C‚(M$#F$X}~'iOƒ##•(=_#$
@AXS(I<$@<M
lFl#!"F$X}~'iŒ#$@A@HF&(
?Š$!DSLlŠ5MF'•FBXMX
S^ŽŒ`O!F#$@A(ƒ[u~'i@F$NF!‚
Z#!"F$X}~'i(‘!F!s=>'`$
@`@Œ1@#!"F$l$I<(F$'
AE$Z!"'&B(F@O@H[F@LZE@F
F$(H#$•$PAS&$&"(<'?L

O(#TFZ?=’Ž>E(&$M#(l!S“5ZlE
(H'u''V?'ALƒƒu'ŒVM#NF'?E“Kế toán
nghiệp vụ thanh toán không dùng tiền mặt tại Ngân Hàng Ngoại Thương An
Giang”.
2. Mục tiêu nghiên cứu:
3FXl=’A@”($?F$X}~
'iF!s=>Š5MF'MFl($&$V(DM#(
l'AE&Z&1!";,FC‚‹•'
E'@”'K@FF$NFZ
=’?'AAV(D•?F$X}~'i&
Z&1!";,F([@?F$L$&$(
#!"#$#F$BF$Z(DF'Z&1!";
,FF$#
,5+i;1 1@F 351iUV1$

Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
3. Phương pháp nghiên cứu:
!"#$#NlS!s$#E‡#=VEML@ƒS
[F=$@_S#[@?_MNFM#(F$X}~'iL
C‚@_S#•$Z(($&$(‡#$P$$L
EMNF"[FAEp#E&`@$P$$L•A~E'
(T'F•@!‚s#A
4. Phạm vi nghiên cứu:
lFlL$&`NFZX}OP<D&@EŒI'`
[VF'l'Š@`#&'(@F!DR_MM#(l?
(#TFZ=’_M€@!DE‘!DLl‰
M#(l@#&'(5MF'E$[FMF$#$=
@!DLC‚‰B?F$X}~
'iF!s$#&5MF'(_=_#$=&Z&1!"
;,FC=VEM~E'(T'F'–@!‚s#E$M#(

#$=•HNFK'YY]
,5+i;1 1@F 351iUV1$

Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
PHẦN NỘI DUNG
CHƯƠNG 1. GIỚI THIỆU SƠ LƯỢC VỀ NGÂN HÀNG
NGOẠI THƯƠNG AN GIANG
1. Lịch sử hình thành và phát triển:
;,FE'`‰'1ZlF'a`X}‰ISE(_FE•FED'O
ISE(~ƒ'K(}@CNl=€LH#'`#•[F
@ŽHX•3F]K'_M}`I'DtWQG—WWvLX
S‰ŒƒBlAPST_L=€ŽHƒFKELŽH‡#
X•!s'Š@`(['}E‘<@!‚K'WWEK'•=€E!s
E!"_NF‰;,F(!s[F=VL]@MHL$H'KNF'`
XS}M##$@A1S!E•PHl‚@<FP!FƒZ
!"'&_M<(F$ŽH‡#X•L$FM#
@‰#€E'NŽH‡#X•Nl$[F$FM#P&Š1
-L#€(!s!‚"YYR'A_M$M#(F$L(Fl(V
TŽH‡#X•L(•1-lA'i(;,FA'F}
=€@Z1@!DPV€ƒLlYJ˜Y]˜WW1VVZ!D
ŒXUlS<=V]]˜—UE‡#$Z&1!";
,F(T(&`•lY˜Y˜WW
Fl•X'DE‡#$Œi#@HXƒXKC(VTL(V
l`!sX}$EPFL`‹$P`}Z( !‚NlS
!s&u"S‡#@LPFH#@ƒ$P`ƒ@?`&S'
]G™L"=Š(‡HOšE&‡!#€P!D(!"@!‚(DPS
PF>$!@‚FYK'tY˜Y˜WW^Y˜Y˜YYv$Z
&1!";,FŒƒBT$XTEM
,5+i;1 1@F 351iUV1$
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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
›Tăng trưởng nguồn vốn
U$@M#!"Z'œ(FlA(Fl•Z&1!";,F
@[$@?&`ŒE}F&ƒF$?l`(VL(?(‡l(V
l`Œ&V`K@!ŠFS!@K'•&`L(Vl
`‰ƒWžC( L]@M3+?=FYK'(Vl`ŒK YE•&
•GYYž(&MK"E•&Y@M3+L(T•C(Vl`
TNFZ&1!";,FŒS!s(D$FM#
=€ŽHSPSŽHX•@<FP
› Mở rộng tín dụng tham gia phục vụ mục tiêu phát triển kinh tế của địa
phươngLBK'[F$Œ(Fl$!"@?XSEDNF‰
!(Fl'F&@ZŸ(Fl}SPSNl=€Ÿ(Fl}M#L
AN}M#Ÿ(Fl}SPSNl=€Ÿ(Fl@F@&Ÿ(FlŠ
}}Ÿ(Fl$P`L}Z( 1IF=V(Fl&•QYYYž
C(Q@M3+L@ƒ(Fl@& JžCL_MM#(
SXH•Y@M3++F=V(Fl'`=V'iSE!sNF
‰!'F&E]GJžCL'FlEMNl=€SPSŽHX•E
 QžC
›Đẩy mạnh các dịch vụ ngân hàngEZ!"'&NE_(F
$[VS@<FPLZ&1!";,FŒE}l@?(F@O
•VBF$"(<ŽH‡#X•<F#!"(D!D1@(OYK'
IX'&F$ŽH‡#X•&]Y@M3+@ƒF$
‡# @M3+LF$ŽH YJ@M3+-~(D(M'Š@`<
#•F$L&`'FP$&MŒƒkFEDS(M••l&
`=€ŽHXF+F=V'F&ME%%Y@M3+LP$•%%Y@M
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›Đổi mới công nghệ, phát triển nhiều tiện ích ngân hàng phục vụ mọi đối
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›Cùng với sự lớn mạnh về các hoạt động chuyên môn, chi nhánh đã coi trọng
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#$#€[lS$X€sXFLs'•!s=@F@"S<@!‚L
•P!DE'E'&ƒF&`TNF$
3. Cơ cấu tổ chức:
-"HINFZ&1!";,F!sAM[F="C
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4. Chức năng, nhiệm vụ của các phòng ban:
4.1 Phòng Kế Hoạch Tín Dụng:
› Chức năng:
OXS&TƒKF''!aF,$'V@@A
XF_M$T=$LS`LAEMNFLNF<F#!"(_ˆ
XFNF$E[FS$M'(NF#O
› Nhiệm vụ:
^1S#‡(Ž>E$l•(Fl(VNFX$
^ŠX€(Fl$X€(FlŒ!sH#‡
^*LXA'@F(XŽ$‡@$#SOstVLEŒL#TvNF$X€
(Fl'?#@$
^U€ETC="(Fl(V(_M[€ET(FluS`M
^‡#P$$(}$TLP$$="XSLIXS??_M
}$[€ET(Vu[SNF@!"
^RF&M[FMLXXSs#CXF&M(D$"
(<ƒ[FM(DZ&1!";,FL!s#p#[FM'FP$
&M(D$Zu[<AŽ>EM[€C&M'F(i
P$@F
^1u”ˆPSž$LŽZl_(iX<#‚ž$NF$E&&
M

^bZl_(iX<#‚$E&EŒ=Hl`(V((FlNF
$
^1_M}$}T(ŽZl_[S(T=$X$

^1_M}$C(VLE‡#XS&(VX$•(VA
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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
4.2 Phòng Thanh Toán Quốc Tế:
› Chức năng:
O1F$[VSƒKF''!aF,$'VBPM
#$#ZFM[€(HE!s@}$F$[VSLXF
<(ZL[FM("$Z!D
› Nhiệm vụ:
^1_M$F<ul•NFX$
ªŠX€X$
ª`#L@•'i
ª-lAX€
ªa$=pL#$=pP€LF$=p
ª‚'iL‚=p
ª-lA
ªI
ª-@€S&[•l@€XVLul,@F'
ª1F$r
^U€ETC="}X$
ª1S#‡('Š$C="X$X'D
ªU€ETH€$C="}X$L$'‘HL'‘BXLNF
X$@$
ª1S#‡(€[lS$l•FlI}(X€X$

L<F‰L'‘HL'‘BX
ª1S#‡(@€E‚$}(X€X$=V!X€L
&`@X€
ª1@€=FXL=I#LHlP$ƒ˜P$sX$
ª,€$#m'mL!D•[@?NZ
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^UFM&EL[€ET$"=ŠH#‡rLu”&$s$
=FXE[FSM#(r
^1_MS#[\$[•lF<_`;1LŽZl_PA#T<
(Z
4.3 Phòng kế toán:
›Chức năng:
^ŠX€`P``#&'([€ETu$X€Is#Œ!s
1I,$'VPF
^U€ETTL=€L}EF`NF$
^U€ET(_M$M#(lA(VL=€BF$(
@!"
^1_MS`P$$XS$LVX
›Nhiệm vụ:
^RS$(FlL>5(&MNF$X$ƒ[FM(Fl
(V
^U€ET(Ž>E$M#(E[FSX€>NF$&
Z!DL&@!"L&$ITX$
^*LH'VSX€(EMX•l
^‡(#ZE&•LP€EMX$,F<((1F$(
_M
^*(#ZE&$P$$LP€XL=I#(HlP$s˜P$ƒNF$F
<_`L$X€MV&@F

^-H'(E!‡X•L‡X[\NF$,F<(L1F$
(LN[\_MLE‡#‡X[\(VS(D=I[\l
^U€E(H'VS$X€‡#L#TL=€L}EF
`L#€L#€@€`P€(&P€
^Vs#(D#O$Z=_[€ETXE!@B•
,5+i;1 1@F 351iUV1$
Y
Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
^1‡#s#(=m#ŽS#H€$•(XE!@BL_MP$$
E[FS}$XS$
4.4 Phòng ngân quỹ:
›Chức năng:
OZ[\ƒK[€ET@_S#(P€[€5MF'CL
$E&&ML=pL$•ƒ$L$E&H‰[F@L$C="SH#L
•'VLX>uS`[€ETX[\@MVZM1F'
'!aF,$'V$M'(!sFƒM[€LP€€'F
X[\
›Nhiệm vụ:
^bZl_XS&'i@"=ŠF'X€XS&XF(D
#OXS&T
^1_M'iL&ML=p•'&'NFF
<(
^1_M$P$$`KNF#OL($M'(X$!s
F
4.5 Phòng Hành Chánh - Nhân Sự:
›Chức năng:
O$Z=_ƒK[€ET$(F''!aF
,$'V@}$[€ETZ=_L[l&&(P&$P`
›Nhiệm vụ:
^5}$$

ª‡#XS&'F=m'L=>FBFL[€ET$=€L}=>@
"[F
ªU€ET}$(K!$LE!@BC="uS`NF
!D
,5+i;1 1@F 351iUV1$

Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
ªU€ETL`$#!"MŽu#(l•}$NF"
[F
ªU€ETi’(MŽH‡#$(‡EML}L=€NF"[F
`@$M'!sF
ªVs#(D#OXS$[€ETX•Li'F$«@'
•Xƒ•
ªU€ET'$l¢FŽL1uEuŽLP€@?$E&'$lNF"[F(IS#
X$L`<
^5}$I
ª1u”([€ETC="$P`LZ(@PS(s#C&
"[F
ª1F''!aF,$'V@}$lAL[l&L
&(P&$P`
ªU€ETE!"LEF`LXu!ŠLXžE‡(`#P€A'ŽŒ`L
P€A'lSLX#T}u•S`
ª1_M$P$$<X¬}$$P`
^'!X@$`#NF"[FL#aF,$'V(@!Š#ƒ
#O($M'(X$!sF
4.6 Tổ Kiểm Tra Nội Bộ:
›Chức năng:
1IXA'@F`P`EP`#‡`E‡#(D$#OM#(L<=_‰&
@_S#NFaF,$'VLƒKF''!aF,$'V@[€ET(
Xm#B=F=ƒ@&`XFNF$

* Nhiệm vụ:
^bZl_L@?,$'V#lM(@AXF_MXS&<X¬
i`ŽH(XA'@FXA'$`P`
,5+i;1 1@F 351iUV1$

Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
^,$'=$XA'@F(MH#[l@?_M$M#(L$&
`XF([lSF@XFu•[l<NF#$#E‡
(&`ZL[l<NFZ!DLEM([l<`P`
NFZ&1!"5MF''•'V#Vs#(D$F@FL
XA'@FLXA'$V(D&`NF$
^1_MXA'$`P`u[lSXA'$`P`V(DFM#
!Da`1-TPF
^x=$MV$(KP€[l<€'P€F@XFA#$
M="ŠLPHs#ET•ƒ!F@FXS<LPI=L=>FI
^1_M$l•P$$(M'(X$,$'VFLC‚
ŽHLXS<$!"@?XS&SE!sNF
4.7 Phòng Giao Dịch TGLX:
›Chức năng:
1I@AXF(_M'`=V'iM#(u[l<@EM
Z&1!"5MF'L$(KP€!D‘NF@!"(
$;,F
›Nhiệm vụ:
^l`(V(_M&`H#T
^1_MXF$<(Z(P$$(&`NF#O
$
^1_M&$uS`XS$MZ&1!"
5MF'($;,F[l<(_M'`=VM'(X$!s
F
$#OPFƒ@OƒTổ vi tính(D$K(M'(=F

^U€ET'&'$lTL!"@?LP€[€'$l(T($SP<
LF''!aF,$'V((M'F=m'SP<L#•''(PV@T
SP<€'P€&`ƒM[€
,5+i;1 1@F 351iUV1$

Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
^1S#‡lAF}MA$#&$L#Z[l@M
V'&(i[lL&'$F$(&$
^-iX€'D@MVL'Šƒ$l(<@$
M'>‡«Eu(((D@!"
^U€ETV"=ŠBEMNF$LC‚=>F>F>=F=ƒ@
[$@?F<LX<#‚Xm#=_VNFMV'&L!‚@l&
$A€'P€$F<E}ˆ@FV-#(_M$M'(X$
!sF
5. Tổ chức kế toán:
Z&1!";,F$#?XS$‡X•L
TS,1,1u€#!"#$#XH@•V(D$<(F$(@_
S#V(D$X€ƒV&ML(D'}?"HXS$u[@?M#
(M!=F
-$
M#(MNFORS1$Z&1!";,FE
^RS$>
^RS$(Fl
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Trưởng Phòng
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Phó Phòng
Kế Toán
Phó Phòng
Kế Toán

Các Thanh
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Các Thanh
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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
CHƯƠNG 2. NHỮNG VẤN ĐỀ CHUNG VỀ
THANH TOÁN KHÔNG DÙNG TIỀN MẶT Ở VIỆT NAM
1. Khái niệm:
1F$X}~'iE?F$ƒF<(NF

X$}[F(F@O@FNFZLP•$@T•X€l
lA@€(X€X$uEMNFNX€
2. Đặc điểm:
!"F$X}~'iƒ'`=ViA'=F
^3_(‡`NFM`E‡#=(D=_(‡`NF(‡!ƒF€(‚
F(X}FLE=_(‡`NF@F$(=_(‡`NF(‡
!ƒFEX}ƒ=_KXD#(DFZlEiA'IP‡@F$
X}~'iLF$X}~'iX}!sS'`$
@_S#uXAœF^‡•L'@ƒ(MF!sSŠ
"lL@‚Fl!(MF$!sSŠ'`<FA'X$L
@‚FX$
^1@F$X}~'iL(‡@F@FIt'ivX}ŽH
M!@F$P•'i'‰ŽHM!D&MXS$
(!sp#@$•L=I=$XS$5DiA'l?'–PF'
FF$t'NlSE!‚'Fv#€'ŠX€&Z("BF
#€ƒ@X€ƒ@F'ŠX€&ZZ=’
E!‚H#•($M#(#$=V(DX€'>Z
(D?E=I#($•X$ƒE[F
^1@#!"F$X}~'i(F@ONFZ@HEƒL
ƒE(F@ONF!‚I(_M$X€F$Fi
"(<F'F@[$@?F$?Z!sŽu'EPPFX}
AS@F$lAX€aŠ(?Z[€ETX€>NF
$PF'FF$‰ƒZ'D_MM#(@TlA
,5+i;1 1@F 351iUV1$
G
Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
•X€l=FX€X$LƒAƒP`[$@?F$ƒˆ@F
'`$V-#FlX}O#`@H(Z
3. Ý nghĩa:
^5D(F@O@FF$LZŒ•#X$€[lSF

(O[Fl(V&XM••lF[$@?=€ŽH(E!}ƒF
^‚}$F$X}~'i!s_MNlSP•lA
X€Œ€'@H(#T(‡lALE!}'iLSXM'
!sX^SŽŒ`#•ED#T#$E!}
^1}[F(MX$S'ŠX€>A$#•F
$‚ƒ'ZƒXM'Š@`C(Vl`L•ƒZ
ƒ'"`AKX€K(FlL‚(‡l'ƒ##•E'KEs‡
^+'ŠX€X$'ZƒXMAH#'$
<(X$A!s!ŠFCLC‚u”!s#•&`=€
ŽHXFNFX$L•ƒ&XM•#Ši&SB
_•&`=€ŽHXFNF
4. Những qui định chung:
^-"=Š#$#ETNFMVF$X}~'iE<<W˜-
l]˜˜WW (IF$X}~'iL@"=Š<<
W˜-1VVZ!D5MF'ŒPFUlS<˜U^
l˜Y˜WW%PFAEMF$X}~'iL(•ZlEUlS
<=VG˜YY˜U^lG˜Y ˜YY([lS&`F$[F
$I<(F$FlAEMF$X}~'i
uUlS<=V˜U^ƒ@
^-$[l<(F$X}~'iPFC'
ª-$"(<Fl$Z@EŒI5MF'!s[lE_FZ
A'ŠX€LO$"(<_$Z=$!D'ŠX€&RP&
!D
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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
ª"(<M=>@F$X}~'iEC5MF'L
@!‚s#'ŠX€F$P•&M#€_Mu[S[€ET
&VNFT#N5MF'
ªZFlRP&!D‰H#=VEM@X€NFX$

$"[FXƒ(KP€NF"[Fƒ•'[lu[
<NF#$#E‡
ªR_M$<(F$X$LZ!s#T
u[<NF1I,$'V
5. Nguyên tắc thanh toán:
VF$X}~'iX$#€Zu$[<($
(KP€#$#ETNF-T#N(NF1VVZ!D(F$
X}~'ia&ƒ#€Zu=_!D‘ANF•Z
L~EX$NFZ?‹#€Zu$lm=F
^€'ŠX€&Z(@X€#€€'P€=V!A_M
•F$-NX€#€<@$M'((M@€[$=V!(
<#&uAEMF$X}~'iL<@$M'(B=F=ƒL
Es@(HNl[l
^R_MF$X}~'iLNX€#€H#B
[<(!D‘NFZ((ME‡#BHl‚F$L#!"
`#LEkŠZ1@$Hl‚F$LH(BX#€•'‘Œ
KX&Z
^-NX€_&$(u”=V!>ZLS=VEMNF
Z(=I=$NF'?ƒ=_EM?#€P$FlZA
~FVSL‰E&=VEMXD#•
^Zƒ@$M'XA'=$$Hl‚F$NFX$L=V!
@X€(_M@€X<#‚ul•NFX$L'=F=ƒ
N[FNFZE'M&SX$#€PC!‚u[<
S!@-!"•FŒ?'A($(H@F$
X}~'iL?@!" !DZl=’DM($?F
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Q
Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
$X}~'iF!s$#Š5MF'(F#$=&Z
&1!";,F

 
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W
Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
CHƯƠNG 3. SƠ LƯỢC VỀ CÁC HÌNH THỨC
THANH TOÁN KHÔNG DÙNG TIỀN MẶT
TẠI NGÂN HÀNG NGOẠI THƯƠNG AN GIANG
1uUlS<=VG˜U^NF1VVZ!D5M
F'L?Š5MF'=>$AF$X}~'i=FZl
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^qlM'
^qlM'
^1!T
^1rF$
–"(<L$Z~lul•NF'?'ƒAE_F?F
$Ts#RE_FAF$'`'i#€_F(iA'
&`=€ŽHXFNF"(<'?LC‚‹•&‡Es
XNF"(<'?L=FZlE'`=VA'•[FZ'XE_F?
F$
^R€$(<FP&`BF"(<'F(P$
^R€‚F(TH!‚ŽlNF$X€F<
^1TH&`NF$PF'FF$
i~u[<ƒ]?F$X}~'i!@_
S‰ƒ ?!s=>#IPSE3pLqlM'L1rF$1!
TEAF$!‚€'P€[lEs€P'F(P$@
@!‚s#XƒƒXM@_S#@FI(DF?F$l
!s=>NlS@F$ŽH‡#X•LMFl@#&'([VF
AF$lT!s=>(?O$F$X$MEs"
-OqlM'@HT!s=>3FZlLDM( ?F$
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Y
Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
X}~'iF!s$#MFlŠ5MF'LZl‹E$?
F$#$=NlS&Z&1!";,F
1. Séc:
1.1 Khái niệm:
3pE'`#!"MF$X}~'i'`!‚X#$A
F$ƒFL<(!‚!Š}[FZE'@
FF$
1u<<]W˜YY ^-LlY˜˜YY 3pE#!"MF$
!‚X#$E‡#!D?•u'‘=®LEM!‚_M
F$@€X}XM'`=VH<!‚!Š
1.2 Các loại Séc sử dụng trong thanh toán:
3p(`?ƒ3pXF(3p(}F
^3pXFE3pƒ@”L<F‰NF$Zi#$#Z
!Š3p&3pl!slA!suE‡P•#!"#$#X‡
lA!s5MlA!s#€@”L<F‰$ZLi(<F
‰#$#Z!slA!s('i=FNF‚3p
^3p(}FEE&3pX}@”$ZFl#$#Z!Š
3pL!‚•'3p`#(ZƒE!‚!Š&3pl!s
lA!s_P•$@FFl
1uTHF$?3pƒE&E3pEk'i(3plA
X€
^3pEk'iZlEE&3p'!‚!Š!s[l@•'i&
"(<F$L@‚3pX}ƒ'•œ•
^3plAX€ZlEE&=p~AF$uEVlAX€P•
$ƒ(X€E[FL@‚3pƒ'•œ1@€(X€•
^iX$SX$ƒl•P€3p?#€E'NP€(
Z=’ƒHLlL$LK'("[<(MP€Š
'i@!D‚3p

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
Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
MFl&Z&1!";,FM‰#$='`E&3p
lHƒE3pEk'iL$IXS^ŽŒ`=>A@•'i
&ZXƒ•
1.3 Quy định khi sử dụng Séc:
^B`@‚3p#€!sE‡#ul•=F
ª1‚=p#€!sE‡#@'‘=p@mZ_MF$

ªBlSV@‚=p#€!si@”@P•P•'_iP•
PLX}(SP•P•?$E&i'_•LX}=>FBFL•lŽ$
ª3V!s@”@(•"[l<L#€P•B(P•=V
ª1!‚_MF$E"(<[€EX€(DX€
'!‚X#$!s=>P•(MX#$=p
ª<FA'F$E"'‚=p!sF$(!‚_M
F$[l<
ªlX#$El'!‚X#$@‚=p
ª-BXNF!‚X#$#€EBXFlP•P•'_iP•Pu
BX'‘ŒKX&Z_MF$LXš'uNF!‚
X
^!‚#$‰!s=V@‚3p@#&'(=V!X€
>NF'?&ZS#$[$=V!!‚!Šƒ[l
l•ZF$u=VMƒ@X€NF!‚#$
^!‚!ŠS'VlA!s3p?X‡lA!s@•
@!‚s#@3pƒœ•t!‚#$v-ƒ
AH'lA!sX@!DBX'•œX}S#lA
!s•
^1‚FŽH@?NF'`‚3pu[<ME YlXA•
l#$Sl!‚!Š`#3p(ZXA€lEˆ(

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Kế toán nghiệp vụ thanh toán không dùng tiền mặt tại NHNT An Giang
N‡SlS&@"(l‰?‚&!sE~(lE'(M
S#u=Fƒ
^!‚#$3pSX€KF$(M<@$M'@€
=V@lOOP<Ž>E!=F
ª5#&'E•P<Z€$
ª5#&'E•P<Z?‰[l#$3p@ $L(
C3p@m
ª5#&' E•P<Z?‰(k(ˆ[l#$3p(}
P$Z!D
1.4 Thủ tục phát hành Séc:
-NX€Xƒ•=>3p?SZE'N'F3p
uHl<ƒ'‘=®NFZL(‰ƒX€>'D!s#$
3pLX€>SXM'X}!s#$3p1&Z&
1!";,F(MP$3pu[<EZP$VF'–E•$
ZEV3p(IEVt'–VY‚vL@<$'–V3pE]YYY
C
Rƒ•F$?NX€•lN$lSV@‚3pu
•[<L=FƒF3p!‚!ŠXŒ‡ƒFFl<(

2. Ủy nhiệm chi:
2.1 Khái niệm:
qlM'EEMNFNX€l•Z#('?@T
X€NFNX€AlA@€!‚!ŠqlM'!‚ƒ%
E
5D$=>‡ML"€qlM'!s=>AF$
$X€ƒF<(ilA'`$@`@Œ(#IPS@€
!DX}#ZPM@~MVFlX$MVZ

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