✔ 最佳答案
1. Some incoming remittance 匯款 or $ transferred in 轉入.
No need to prepare a voucher on unpresented cheques as this already entered via the payment couchers. For bank interest/charges, use the bank advice for payment vouchers. For $ in or remittance, check the nature e.g. payment from debtors, other receiveables etc, prepare a receipt voucher. Vouchers must with supportings and account and description of the transaction for approval.
2. Unless your bank book is not yet closed, normally you could prepare a bank recociliation.
3. After issuing a debit note, you should use a journal voucher to record the transaction in the ledger.