Accounting Basis: Drawer
What is a drawer?
The drawer is a legal person who opens the bill and delivers it to others. organization Or individuals. The drawer shall bear the guaranty liability for the payment or acceptance of the bill at the time of prompt payment or acceptance to the payee and the holder.
Classification of drawer
The drawer of a bank draft is a bank authorized by the people's Bank of China to handle bank draft business.
The drawer of bank cashier is approved by the people's Bank of China.
Bank
Banks with promissory notes;
The commercial bill is issued by banks and other organizations outside the bank.
Conditions of drawer
The drawer of a commercial bill to apply for a bill of exchange to a bank must have the following
condition
:
(1) opening a deposit account at the accepting bank;
(two) the credit standing is in good condition and has a reliable source of funds to pay the amount of the draft.
The drawer of a cheque is an enterprise, other organization or individual who opens a cheque deposit account in a bank, a city credit cooperative and a rural credit cooperative approved by the people's Bank of China for checking deposit business.
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