✔ 最佳答案
可唔可以詳細d 講你既問題?
bank reconciliation statement 得四種分類:
1) unpresented cheque (開左票俾人,自己book裡己入數, 收票者仲未攞張票入銀行, 即ledger 有, statement 無既payment.)
2) uncredited receipt (呢個晌香港唔會發生, 你今日入票, 就算聽日先可以對到現, 但statement 上都會show今日入既數嘛. 即 ledger 有而statement無既receipt.)
3) unbooked payment (開左票俾人, 人地又去銀行入埋, statement 上面有show,你book上面漏入. 即ledger 無, statement 有既 payment)
4) unbooked receipt (多數係講收電滙t/t啦, 收左錢都唔知, 睇到statement 先知, 所以book無入數囉. 即ledger 無, statement有既 receipt)
至於 credit transfer, credit 即入錢啦, 咁係講入錢未到帳, 定係入錢自己未 book 數? 呢層你自己去諗啦.