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由于银行存款收付凭征传递上的原因,月末,银行与企业之间常常出现一方已收帐付帐而另一方尚未收帐付帐的未达帐项,致使双方帐面余额不符。因此,核对未达帐项,调节银行存款余额,是企业财会人员一项经常性工作。做好此项工作,是会计工作的基本要求。银行存款余额应该怎样调节?这个问题似乎简单,然而,从当前教科书上介绍和实践上普遍运用的调节方法存在的缺陷来看,仍有必要进行探讨。
As bank deposit receipt and delivery by virtue of the reasons, the end of the month, banks and businesses often appear between the one party has been received and paid the other party has not yet paid the outstanding accounts, resulting in the book balance between the two does not match. Therefore, check the accounts outstanding, adjust the balance of bank deposits, corporate finance and accounting staff is a regular job. Do a good job of this work is the basic requirements of accounting. How to adjust the balance of bank deposits? This question may seem simple. However, it is still necessary to explore the flaws existing in the current textbook introduction and practice of commonly used adjustment methods.