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典当业务程序及账务处理，济南代办公司注册有关常识?
Pawn business procedures and accounting treatment, jinan company registration agents about common sense?
1.供应典当物品及典当人有用身份证件，一起供应当物来历等证实。如收购发票、房产证等。
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.由典当行评估人员对当物进行判定、评估，并判定典当金额，签发当票，交给当金，当金一般为物品二次流通价的50%至80%。济南代办公司注册
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.质押当物经两头当面清点，签封后由典当行保管。质押当物在典当期或续当期内，发生损坏或丢掉由典当行按评价金额进行补偿，如遇不可抗力引起当物损毁的，典当行不承担补偿义务。
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.典当期限由两头约好，大都以月为单位，分为1个月、2个月不等。最短为5天，最长为6个月;典当期内及届满5日内，经两头赞同可以续当，续当一次的期限最长不得逾越正本当期的50%，并结清前期与当期的利息及费用。
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.典当物品当期或续期届满5日，当户不赎当也不续当的，即为绝当。根据《典当管理方法》的规矩，绝当物评价3万元以上的，可按《担保法》的有关规矩处置，也可两头商定由典当行托付拍卖行揭露拍卖。绝当物品评价缺乏3万元的，典当行有权自行变卖或许折价处置。损溢自傲。
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.典当收费包括概括费用及告贷利息。概括费用包括各种效劳及管理费用，每月收取规范为：动产质押典当不逾越4.2%，房地产典当典当为2.7%，财产权利质押典当为2.4%，概括费用在当金中预扣。当金利率按中国人民银行发布的银行组织6个月法定告贷利率及典当期限折算后实行。北京地区单个典当行收取3.9%手续费，暂免收利息费。绝当后当物没有处理的，当户请求赎当或续当的，除按相应当期收费规范收费外，还要按己绝当天数及当金额的3‰收取滞纳金。
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.
首要计算类别
The primary computing category
1.“典当借款”。财物类类别，首要计算房地产典当，收当房地产当物增加时记入该账户借方、减少时记入贷方，余额在借方。
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.“质押借款”。财物类类别，首要计算动产和别的财富权益典当。计算方法同典当借款。
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.“借款丢掉预备”。财物备抵类类别，期末典当行应估计借款回收情况，计提借款丢掉预备，期末估计丢掉预备金额记入账户贷方;实习回收借款时根据回收金额，将计提的借款丢掉预备数予以转销时，记入该账户借方。如典当借款发生丢掉，承认无法回收时，经批准确认为减值丢掉，冲销获取的借款丢掉预备。如以后又回收的，按回收金额，借记典当借款，贷记借款丢掉预备。余额在贷方，标明典当或质押借款估计发生丢掉。
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.“财物减值丢掉”。费用类类别，当物发生丢掉时记入该账户借方，丢掉减少时记入贷方，期末将余额转入损益，转后无余额。
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.“绝当物品”。财物类类别，绝当物品增加时记入该帐户的借方;减少时记入该账户贷方。余额在借方标明库存绝当物品金额。
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.