银行存(借)款对帐单是企业银行往来帐核算的重要资料,近年来由于种种原因,银行忽视了对帐单的规范化登记工作,给企业对帐造成困难。(1)对帐单事迹潦草;任意缩写、简写,谐音字、创新字很多,且复不清晰,有眺格移位现象。(2)摘要拦很少写清对方户名,或根本不写,有的只写“付款”、“贷款”、信汇、票忙等。有的只打两点,凭证号码时写时不写,写也只写尾号,对方科目代号也是省写为239、2061、130、59、47。企业每月发生的同数字不同单位的经济业务很多,会计人员在勾对时很难区分。(3)当日的存款单不当日入帐,按期支付项目视银行的承付能力提前或延期支付,使制单日期 The bank statement of deposit (borrowing) is an important piece of information about the current account of an enterprise bank. In recent years, due to various reasons, the bank neglected to standardize the registration of statements and made it difficult for enterprises to make reconciliation. (1) debit statement scrawled; any abbreviations, abbreviations, Homophonic word, a lot of innovative words, and complex not clear, there is a grid shift phenomenon. (2) The summary block rarely write off the other party’s name, or do not write at all, and some only write “payment”, “loan”, letter exchange, ticket busy. Some only hit two points, when the voucher number does not write when writing, write only write tail number, the other subject code is also the province wrote 239,2061,130,59,47. The monthly economic activities of enterprises with different numbers and with different numbers of business entities are numerous and it is hard for accounting personnel to distinguish between the two. (3) The deposit slip on the same day is not accounted for on the same day, the payment of the project on schedule depends on the bank’s ability to pay in advance or deferred payment,