银行账户维护费会计分录怎么做

银行账户维护费会计分录怎么做是会计工作中的常见问题。企业开立银行账户后，一般需要缴纳一定的账户维护费，涉及账户小额管理年费、网银年费等有关费用。本文就针对银行账户维护费会计分录做一个详细介绍。来跟随小编一同了解下吧!
银行账户维护费会计分录怎么做？
银行账户维护费会计分录
借：财务费用——手续费
贷：银行存款
银行收取账户管理费计入哪个科目?
答：银行收取账户管理费计入财务费用——账户管理费。
账户管理费指的是账户管理机构部门在对其管理中对账户拥有者所收取的费用。
银行账户管理费会计分录怎么做?
答：银行账户管理费计入财务费用科目。会计分录如下：
借：财务费用——其他
贷：银行存款
银行账户种类包括哪些?
银行账户包括基本存款账户、一般存款账户、临时存款账户及专用账户。
1.基本存款账户
基本存款账户主要是用来办理日常转账结算和现金收付、存款单位的工资、奖金等现金的支取。指的是企事业单位的主要存款账户。
2.一般存款账户
一般存款账户是不能支取现金的，可用来办理转账结算和现金的缴存。指的是企事业单位在基本账户以外的银行由于借款而开立的账户。
3.临时存款账户
临时存款账户用来办理转账结算、符合国家现金管理规定的现金。指的是外来临时机构或者个体经济户由于临时经营活动而需要开立的账户。
4.专用账户

专用账户指的企业为满足特定用途而开设的账户，需要人民银行的报批。

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