《财会通讯》1985年第一期发表的陶璘、张丽娜两同志的关于应以银行实际收付数为准计算银行支出数的文章中指出:各单位应在编制“经费存款余额调节表”的同时,还应根据未达帐项的具体内容填制记帐凭证.调整本单位有关帐户,使“经费存款”月末余额与银行对帐单一致.对于这一点我认为值得商榷. 我们知道,经费存款余额与银行对帐单余额不符是由于“未达帐项”造成的.这些款项不仅包括“单位已收,银行未收,”“单位已付,银行未付”的款 According to two articles by Tao Zao and Zhang Lina, two comrades published in the first issue of China Accounting Journal in August 1985 concerning the calculation of bank expenditures based on the actual receipts and payments of banks, all units should formulate the Reconciliation Table of Balance of Funding Deposits In the meantime, the vouchers should also be filled in according to the specific contents of the accounts that have not reached the accounts, and adjust the relevant account of the unit so that the balance of month-end of the “funds deposit” is consistent with the bank statement. I think it is debatable in this respect. The difference between the balance of the deposit and the balance of the bank statement is due to the “unrealized account.” These amounts include not only “the unit has received, the bank has not received,” “the unit has paid, the bank has not paid”