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按现行会计制度规定,银行未达帐项无需进行会计帐务处理。这样,会计报表的银行存款额往往与同期的银行存款对帐单余额有时相差很大。会计报表不能准确的反映企业在经济活动中资金运动的实际情况,失去了真实性。因此银行存款月末余额与对帐单不符时,有调整的必要。笔者根据初步实践,提出调整余额的会计处理方法,与大家共同探讨.
According to the current accounting system, banks do not reach the accounts without accounting treatment. As a result, bank balances in financial statements tend to be quite different from the balance of bank deposit statements in the same period. Accounting statements can not accurately reflect the actual situation of enterprises in economic activities in the movement of funds, lost its authenticity. Therefore, the balance of bank deposits does not match the statement at the end, there is an adjustment necessary. According to the author’s initial practice, put forward to adjust the balance of accounting treatment, to discuss with everyone.