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财务会计业务思考和计量算(二则) (十三) 某企业1981年10月31日银行存收日记帐帐面余额为1,600元,银行对帐单帐面余额为1,800元,经查对,余额不等的原因是: (1)企业已收帐,银行未收帐,计100元; (2)企业已付帐,银行未付帐,计150元; (3)银行已付帐,企业未付帐,计300元; (4)银行已收帐,企业未收帐,计50元; (5)企业错登和漏登帐项: 一是有笔收款业务计700元,收款凭证错计为
Accounting and Measurement of Financial Accounting Business (II) (13) The book balance of a bank’s deposit receipt on October 31, 1981 was RMB 1,600, and the balance of the bank statement was RMB 1,800, which was checked. The reasons for the unequal balance are as follows: (1) The company has collected accounts, and the bank has not collected accounts of 100 yuan; (2) The company has paid the bills, and the bank has not paid bills, which amounts to 150 yuan; (3) The bank has paid the bills, and the company Unpaid accounts amounting to 300 yuan; (4) The bank has collected accounts, and the company has not collected accounts, accounting for 50 yuan; (5) Mistakes in the company’s registered and missed accounts: First, there are pen collection services with a total of 700 yuan. The certificate is incorrectly counted as