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由于会计期间的存在以及企业与银行在记账时间上的差异，期末企业银行存款日记账上的存款余额与银行对账单上的余额往往不能相符 ,这主要是由于存在未达账项所致。为了弄清未达账项的情况 ,证明双方账目的正确 ,会计上要求企业期末通过编制银行存款余额调节表的形式来加以核对
Due to the existence of the accounting period and the difference in the accounting time between the enterprise and the bank, the balance of the deposit at the end of the corporate bank deposit journal often does not match the balance on the bank statement, mainly due to the existence of the unrealized accounts. In order to clarify the situation of unrealized accounts, to prove the correct accounts of both parties, accounting requirements at the end of the enterprise through the preparation of reconciliation of bank balances form to be checked