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本刊1991年第11期刊登了王文德同志“浅谈银行存款余额调节表上的余额”一文。读后,想就调节公式的组成内容作点补充。 企业在编制银行存款余额调节表时,一般都是以银行帐单余额为准,在调节表的企业余额一方进行调节,使企业帐面余额与银行帐面余额相符。这里面除对已达或未达的款项应以银行方为准外,忽视了银行方也有因记帐或计算差错而造成的差异。如果,银业方发生的差错(尽管是极个别的)也列入企
The 11th issue of 1991 published a text of Comrade Wang Wende’s “On the balance of the balance sheet of bank deposits”. After reading, want to adjust the composition of the formula for some supplements. Enterprises in the preparation of the bank balance sheet adjustment, the general are based on the balance of bank statements shall prevail in the adjustment sheet corporate balance adjustment so that corporate book balances and bank book balances. In addition to the bank already paid or not, the bank side shall be subject to the exception and the difference caused by the accounting or calculation error of the bank side shall be ignored. If, silver industry side error (albeit very few) also included in the enterprise