典當業務程序及賬務處理，濟南代辦公司注冊有關常識?

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

　　1.供應典當物品及典當人有用身份證件，一起供應當物來歷等證實。如收購發票、房產證等。

　　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.由典當行評估人員對當物進行判定、評估，并判定典當金額，簽發當票，交給當金，當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.質押當物經兩頭當面清點，簽封后由典當行保管。質押當物在典當期或續當期內，發生損壞或丟掉由典當行按評價金額進行補償，如遇不可抗力引起當物損毀的，典當行不承擔補償義務。

　　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;典當期內及屆滿5日內，經兩頭贊同可以續當，續當一次的期限最長不得逾越正本當期的50%，并結清前期與當期的利息及費用。

　　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.典當物品當期或續期屆滿5日，當戶不贖當也不續當的，即為絕當。根據《典當管理方法》的規矩，絕當物評價3萬元以上的，可按《擔保法》的有關規矩處置，也可兩頭商定由典當行托付拍賣行揭露拍賣。絕當物品評價缺乏3萬元的，典當行有權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，每月收取規范為：動產質押典當不逾越4.2%，房地產典當典當為2.7%，財產權利質押典當為2.4%，概括費用在當金中預扣。當金利率按中國人民銀行發布的銀行組織6個月法定告貸利率及典當期限折算后實行。北京地區單個典當行收取3.9%手續費，暫免收利息費。絕當后當物沒有處理的，當戶請求贖當或續當的，除按相應當期收費規范收費外，還要按己絕當天數及當金額的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.“典當借款”。財物類類別，首要計算房地產典當，收當房地產當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.“質押借款”。財物類類別，首要計算動產和別的財富權益典當。計算方法同典當借款。

　　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.“借款丟掉預備”。財物備抵類類別，期末典當行應估計借款回收情況，計提借款丟掉預備，期末估計丟掉預備金額記入賬戶貸方;實習回收借款時根據回收金額，將計提的借款丟掉預備數予以轉銷時，記入該賬戶借方。如典當借款發生丟掉，承認無法回收時，經批準確認為減值丟掉，沖銷獲取的借款丟掉預備。如以后又回收的，按回收金額，借記典當借款，貸記借款丟掉預備。余額在貸方，標明典當或質押借款估計發生丟掉。

　　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，當物發生丟掉時記入該賬戶借方，丟掉減少時記入貸方，期末將余額轉入損益，轉后無余額。

　　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.“絕當物品”。財物類類別，絕當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.irmblog.cn/