我唔明下列個STATEMENT點解有D ITEM要加..........有點ITEM點解要減
Balance in Hand as per Cash Book XX
Add:Credit transfer
Bank interest
Unpresented cheque
Less: Dishonoured cheque
Bank Charge
Autopay
Bank Deposit not yet entered to Bank Statement
Balance in Hand as per Bank Statement
另外...........BALANCE ..AS PER BANK STATEMENT轉向上同BANK...........PERＣＡＳＨ ＢＯＯＫ 轉向下我都唔知點解要加同減
希望大家可以教我。。。。。。。。。。。無言感激
唔明點解Bank Reconciliation Statement.入邊D ITEM要加加減減.........
2007-10-31 7:39 am
回答 (2)
2007-11-03 7:03 pm
✔ 最佳答案
BANK RECONCILIATION 的目的係看看銀行月結單餘額同自己盤銀行帳餘額有無唔同的地方. 如果有, 就把項目列出, 再對下兩個數夾唔夾. 你做的加加減減就係兩個餘額所相差的地方.你上面係由CASH BOOK做起. 咁CASH BOOK內係會有一些項目你在CASH BOOK有些支出但銀行未反映的. 例如 UNPRESENTED CHEQUE. 因為收票人未入票入銀行, 銀行唔知有數. 咁你就加返落去. 亦有些項目係銀行有數, 但你未有的. 例如BANK CHARGES. 咁你就減返. 明唔明?
2007-11-03 8:08 pm
首先將(bank book / cash book)的內容與Bank statement互相核對，根據以下結果，才決定在賬簿或Bank reconciliation statement更正!
Cash book (CB)Bank Statement Action
Y Y NO
N Y Adjust in Cash book
Y N Reconcile in Book Reconciliation Statement
____________________________________________________________
Entries were made in 1. Unpresented cheque (未兌現支票)
cash book but not in2. Uncredited cheque/Deposit in trasit
bank statement3. Bank lodgement (銀行存款)
-------------------------------------------------------------------------------------------------------------------------------
Entries were made in 4. Direct debit (自動轉賬)
bank statement but not 5. Loan interest (借款利息)
in cash book 6. Dishonoured cheque (拒付支票)
7. Credit transfer (銀行轉帳) 8. Bank charges (銀行手續費)
9.Bank Interest received(銀行利息收入)
10. Standing order (自動轉賬)
_____________________________________________________________________
Type of Dishonoured cheque
1. Stale cheque (過期支票)
2. Postdated cheque (期票)
_________________________________________________________________________
Cash book (bank columns only)更新現金簿:
Dr:Balance b/d (Adjected) [指的是題目的balance c/d]
Bank Interest received(銀行利息收入)
Dishonoured cheque (拒付支票)
Cr:Credit transfer (銀行轉帳)
Auto pay (自動轉帳)
Loan interest (借款利息)
Bank charges (銀行手續費)
Balance (Adjected)
_______________________________________________________________________
Bank Reconciliation Statement (capital)
$
Adjusted Cash Book Balance (現金簿結餘)
Add: Unpresented Cheques (未兌現支票)
Less: Uncredited cheque/Deposit in trasit (未過數帳項)
Balance per Bank Statement (銀行月結單結餘)
+++++++++++++++++++++++++++++++++++++++++++++++++++++++
Bank Reconciliation Statement (capital)
$
Balance per Bank Statement (銀行月結單結餘)
Add: Uncredited cheque/Deposit in trasit (未過數帳項)
Less: Unpresented Cheques (未兌現支票)
Adjusted Cash Book Balance (現金簿結餘)
Cash book (CB)Bank Statement Action
Y Y NO
N Y Adjust in Cash book
Y N Reconcile in Book Reconciliation Statement
____________________________________________________________
Entries were made in 1. Unpresented cheque (未兌現支票)
cash book but not in2. Uncredited cheque/Deposit in trasit
bank statement3. Bank lodgement (銀行存款)
-------------------------------------------------------------------------------------------------------------------------------
Entries were made in 4. Direct debit (自動轉賬)
bank statement but not 5. Loan interest (借款利息)
in cash book 6. Dishonoured cheque (拒付支票)
7. Credit transfer (銀行轉帳) 8. Bank charges (銀行手續費)
9.Bank Interest received(銀行利息收入)
10. Standing order (自動轉賬)
_____________________________________________________________________
Type of Dishonoured cheque
1. Stale cheque (過期支票)
2. Postdated cheque (期票)
_________________________________________________________________________
Cash book (bank columns only)更新現金簿:
Dr:Balance b/d (Adjected) [指的是題目的balance c/d]
Bank Interest received(銀行利息收入)
Dishonoured cheque (拒付支票)
Cr:Credit transfer (銀行轉帳)
Auto pay (自動轉帳)
Loan interest (借款利息)
Bank charges (銀行手續費)
Balance (Adjected)
_______________________________________________________________________
Bank Reconciliation Statement (capital)
$
Adjusted Cash Book Balance (現金簿結餘)
Add: Unpresented Cheques (未兌現支票)
Less: Uncredited cheque/Deposit in trasit (未過數帳項)
Balance per Bank Statement (銀行月結單結餘)
+++++++++++++++++++++++++++++++++++++++++++++++++++++++
Bank Reconciliation Statement (capital)
$
Balance per Bank Statement (銀行月結單結餘)
Add: Uncredited cheque/Deposit in trasit (未過數帳項)
Less: Unpresented Cheques (未兌現支票)
Adjusted Cash Book Balance (現金簿結餘)
參考: ME
收錄日期: 2021-04-21 11:52:59
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https://hk.answers.yahoo.com/question/index?qid=20071030000051KK04892