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在实际工作中,企业与银行对账是“借”“贷”交叉对应的,为了便于银行出纳对账和平时检查余额调节表,笔者按照编制银行存款余额调节表的原理将其进行改动,使之成为便于操作的“会计语言”。这种调节表的优点:一是直观,对于刚接触银行对账业务和平时不接触银行对账业务的人员,不必再考虑银行存款日记账和银行对账单借贷方向及加减问题;二是便于发现“隔月”未达账,及时查明原因。××银行存款余额调节表
In actual work, enterprises and bank reconciliations are “borrow ” “loan ” cross correspondence, in order to facilitate cashier reconciliation bank reconciliation and peacetime check the balance sheet, the author in accordance with the preparation of the principle of bank balance adjustment table will be Make changes to make it an easy-to-operate Accounting Language. The advantages of this adjustment table: First, intuitive, for those who just contact the bank reconciliation business peacetime do not contact with the bank reconciliation business, no longer have to consider the bank deposit journal and bank statements lending direction and addition and subtraction problems; the second is easy to find “Every other month ” did not reach the account, find out the reason in time. × × bank balance adjustment table