中国人民银行颁布的《支付结算办法》作为《票据法》和《票据管理实施办法》的配套法规,与过去相比有较大变化,确立了“三票一卡三方式”(即汇票、本票、支票,信用卡和汇兑、托收承付、委托收款)的结算制度。为便于在日常的会计工作中准确把握和恰当选 The “PAYMENT AND SETTLEMENT APPROVAL” promulgated by the People’s Bank of China, as the supporting regulations for the “Notes Law” and the “Measures for the Implementation of Notes Management”, has greatly changed from the past, and established the “three votes, one card and three forms” , Promissory notes, checks, credit cards and remittances, collection commitments, commission collections). In order to facilitate the accurate and routine selection of proper accounting work