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银行与往来单位之间结算凭证的传递,受空间之影响,以致双方在记帐的时间上有先有后。当至一定时日,会出现一方已经入帐,而另一方尚未入帐的情况。因而,双方的帐面余额就不相同。为了防止差错和漏洞,开户银行要与单位财会部门进行核对和调节。其方法是:单位接到开户银行转来的“银行对帐单”后应及时与本单位的“银行存款日记帐”先行逐笔核对,只有双方都已入帐的已达帐,才能做上对帐的符号,表示已经钩对;而一方已经入帐,另一方尚未入帐的未达帐则不能钩对。对未达帐要进行清理,若有做帐或记帐的差
The transfer of settlement vouchers between the bank and the unit of exchange has been affected by the space, so that both parties have time-and-effect in accounting. When a certain date, there will be one party has been recorded, while the other party has not yet accounted for. Therefore, the book balance of both parties is different. In order to prevent errors and loopholes, the bank accounts with the unit to check and adjust the accounting department. The method is: after the unit receives the “bank statement” transferred from the bank, it should promptly check with the unit’s “bank deposit journal” first, and only if both parties have already booked the account, can the bank do the work The symbol of the reconciliation means that it has already been hooked; while one party has already accounted for it and the other party has not yet entered it, it can not hook it. Not up to the account to be cleaned up, if you do accounting or accounting difference