典當(dāng)業(yè)務(wù)程序及賬務(wù)處理，濟南代辦公司注冊有關(guān)常識?

　　Pawn business procedures and accounting treatment, jinan company registration agents about common sense?

　　1.供應(yīng)典當(dāng)物品及典當(dāng)人有用身份證件，一起供應(yīng)當(dāng)物來歷等證實。如收購發(fā)票、房產(chǎn)證等。

　　1. Supply useful item and the customer identification, when the physical origin of supply confirmed together. Such as purchase invoices, house property card, etc.

　　2.由典當(dāng)行評估人員對當(dāng)物進行判定、評估，并判定典當(dāng)金額，簽發(fā)當(dāng)票，交給當(dāng)金，當(dāng)金一般為物品二次流通價的50%至80%。濟南代辦公司注冊

　　2. Opposition by pawnshops evaluation personnel to identify, evaluate, and determine the amount of pawn, pawn ticket issued, when gold, when gold is commonly item price 50% to 80% of the secondary circulation. Jinan company registration agents

　　3.質(zhì)押當(dāng)物經(jīng)兩頭當(dāng)面清點，簽封后由典當(dāng)行保管。質(zhì)押當(dāng)物在典當(dāng)期或續(xù)當(dāng)期內(nèi)，發(fā)生損壞或丟掉由典當(dāng)行按評價金額進行補償，如遇不可抗力引起當(dāng)物損毀的，典當(dāng)行不承擔(dān)補償義務(wù)。

　　3. The pledge when content by the two check, kept by the pawnshop after sign the letter. Pledge when objects or renewal of the pawn period when period, damaged or lost by the pawnshop to compensate for the amount of the evaluation, in case of force majeure cause when damaged, pawnshops assumes no obligation to provide compensation.

　　4.典當(dāng)期限由兩頭約好，大都以月為單位，分為1個月、2個月不等。最短為5天，最長為6個月;典當(dāng)期內(nèi)及屆滿5日內(nèi)，經(jīng)兩頭贊同可以續(xù)當(dāng)，續(xù)當(dāng)一次的期限最長不得逾越正本當(dāng)期的50%，并結(jié)清前期與當(dāng)期的利息及費用。

　　4. The pawn deadline by appointment at both ends, mostly in month, divided into 1 month, 2 months. The shortest for five days, up to 6 months; Pawn period and 5 days after the expiration, the two agree to can continue when, when a renewal of the original should not be beyond the current 50%, and settlement of previous and current interest and costs.

　　5.典當(dāng)物品當(dāng)期或續(xù)期屆滿5日，當(dāng)戶不贖當(dāng)也不續(xù)當(dāng)?shù)?，即為絕當(dāng)。根據(jù)《典當(dāng)管理方法》的規(guī)矩，絕當(dāng)物評價3萬元以上的，可按《擔(dān)保法》的有關(guān)規(guī)矩處置，也可兩頭商定由典當(dāng)行托付拍賣行揭露拍賣。絕當(dāng)物品評價缺乏3萬元的，典當(dāng)行有權(quán)自行變賣或許折價處置。損溢自傲。

　　5. Item in the current or the expiration of the renewal of 5, when households not redeem pledge not to continue, is the unique when. Method according to the pawn management rules, and when the evaluation of 30000 yuan of above, can be in accordance with the "security law" the relevant rules to dispose of, also can both agreed by pawnshops entrust auction auction. Off when objects evaluation lack of 30000 yuan, pawnshop shall have the right to liquidate may discount treatment. Caustic excessive pride.

　　6.典當(dāng)收費包括概括費用及告貸利息。概括費用包括各種效勞及管理費用，每月收取規(guī)范為：動產(chǎn)質(zhì)押典當(dāng)不逾越4.2%，房地產(chǎn)典當(dāng)?shù)洚?dāng)為2.7%，財產(chǎn)權(quán)利質(zhì)押典當(dāng)為2.4%，概括費用在當(dāng)金中預(yù)扣。當(dāng)金利率按中國人民銀行發(fā)布的銀行組織6個月法定告貸利率及典當(dāng)期限折算后實行。北京地區(qū)單個典當(dāng)行收取3.9%手續(xù)費，暫免收利息費。絕當(dāng)后當(dāng)物沒有處理的，當(dāng)戶請求贖當(dāng)或續(xù)當(dāng)?shù)?，除按相?yīng)當(dāng)期收費規(guī)范收費外，還要按己絕當(dāng)天數(shù)及當(dāng)金額的3‰收取滯納金。

　　6. Pawn fee includes summary, the countries of interest. General costs include all kinds of service and management fees, monthly charge standard for: pledge of movables pawn not exceeds 4.2%, real estate pawn pawn is 2.7%, property rights pledge pawn is 2.4%, summarized cost when withholding in gold. When the gold rate published by the people's bank of China bank group 6 months legal countries put into practice after the conversion rates and pawn time limit. In the Beijing area of a single pawnshops charge 3.9% fees, temporarily exempt interest. Off when when things didn't handle after, when they request to redeem pledge or renewal, besides according to corresponding current charge standard, in his own unique number of the day and when the amount of 3 ‰ receive fine for delaying payment.

　　首要計算類別

　　The primary computing category

　　1.“典當(dāng)借款”。財物類類別，首要計算房地產(chǎn)典當(dāng)，收當(dāng)房地產(chǎn)當(dāng)物增加時記入該賬戶借方、減少時記入貸方，余額在借方。

　　1. "borrowing" pawn. Property class category, the primary computing real estate pawn, when real estate when content increase credited to the account debit, reduce credited, the balance in the debit.

　　2.“質(zhì)押借款”。財物類類別，首要計算動產(chǎn)和別的財富權(quán)益典當(dāng)。計算方法同典當(dāng)借款。

　　2. "the pledge loan". Property class category, first calculate the personal property and other rights and interests of wealth pawn. Calculation method with pawn loans.

　　3.“借款丟掉預(yù)備”。財物備抵類類別，期末典當(dāng)行應(yīng)估計借款回收情況，計提借款丟掉預(yù)備，期末估計丟掉預(yù)備金額記入賬戶貸方;實習(xí)回收借款時根據(jù)回收金額，將計提的借款丟掉預(yù)備數(shù)予以轉(zhuǎn)銷時，記入該賬戶借方。如典當(dāng)借款發(fā)生丟掉，承認無法回收時，經(jīng)批準確認為減值丟掉，沖銷獲取的借款丟掉預(yù)備。如以后又回收的，按回收金額，借記典當(dāng)借款，貸記借款丟掉預(yù)備。余額在貸方，標明典當(dāng)或質(zhì)押借款估計發(fā)生丟掉。

　　3. The "loan lose ready". Property allowance for class category, the final pawn shops should estimate loan recovery situation, provision for loan preparation he lost the final estimate lost preparation amount is credited to the account credit; Internship recycling borrowing, according to the amount of recycling will be borrowing lose prepare several of provision shall be written off, credited to the account debit. Like a pawn loan happen to lose, admitted that cannot be recycled, confirmed by the approval for impairment lost, prepare write-off for borrowing to lose. Later, such as recycling, the recycling amount, debit pawn loans, credit loan lose preparation. Balance in the lender, indicate the pawn or pledge loan estimate to lose.

　　4.“財物減值丟掉”。費用類類別，當(dāng)物發(fā)生丟掉時記入該賬戶借方，丟掉減少時記入貸方，期末將余額轉(zhuǎn)入損益，轉(zhuǎn)后無余額。

　　4. "lost property penalty". Cost categories, when things happen to lose credited to the account debit, reduce credited when he lost the final balance into the profits and losses, after turn without balance.

　　5.“絕當(dāng)物品”。財物類類別，絕當(dāng)物品增加時記入該帳戶的借方;減少時記入該賬戶貸方。余額在借方標明庫存絕當(dāng)物品金額。

　　5. "when the item". Property class category, and when items increase credited to the account of the borrower; Reduce the credited to the account credit. Indicate the inventory balance in the debit amount when objects.

　　濟南代辦公司注冊:http://www.www.cdmlwx.com/