各行政事业单位纳入会计集中核算后,首先要取消其原有的银行账户,再由会计中心统一开户、统一资金支付。同时,为了满足单位日常零星开支的现金需要,会计中心基于资金安全的考虑,一般都是开出转账支票补充单位的备用金。目前,转存备用金的收款方有两种:一种是存款户,即在单位就 After the administrative units are included in the centralized accounting of accounting, they must first cancel their original bank accounts, and then the accounting center shall unify the accounts and pay the unified funds. In the meantime, in order to meet the cash needs of routine daily expenses, the accounting center usually reserves the reserve fund for the supplementary check of the transfer check based on the consideration of fund safety. At present, there are two types of deposit recipients: one is depositor, that is, the depository