Letter Source:  This letter appears to have originated in the UK.  If you Google the IP address 205.158.62.67, then click on "Find web pages that contain the term "205.158.62.67" you will see that this IP has been used for several Nigerian-style scams.

This email was sent using Gilat Satcom out of Tel Aviv, Israel.  Gilat Satcom is a very popular means of internet connection for Nigerian scammers.  The fact that the Time Stamp in the Date line below may only mean that scammer set his email time zone for the -0500 Time Zone, or may mean that the scammer is actually located in Canada as evidenced by the From email addresss in the job offer letter (see Source Report for China National #1).

You may not, you cannot, deposit funds belonging to someone else into your bank account under the specified conditions.  You are personally 100% liable for those funds the moment you do.  To take funds for someone else's products or services is a criminal act called Diversion of Funds, and leaves you subject to charges of Money Laundering and Theft.

In order to process payments for a company, you can only open an account in that company's name on behalf of that company, payments must be payable to that company name, and the only one to withdraw funds from the account is the company.  If you have the authority to withdraw funds from the company account, then you are taking personal liability and responsibility.

____________________________________________________