Bank Reconciliation(Account)

我唔明點解兩點都要在Bank Rec.到改,更加唔明WHY第一點係+而第2點係- 答: 或許, 讓筆者, 作簡單的翻譯, 相信有助了解問題所在。原文: (1)The bank overlooked a cancellation notice for a monthly standing payment instruction for a hire purchase agreement for office equipment that expired on XXXXXX.This payment amounted to $6000翻譯: 問題一, 在公司的銀行帳簿內, 忘記翻閱分期付款止付通知書, 這止付通知書, 是說明有關的文儀用品的每月供款已完畢。不幸的是, 記帳員仍依舊記帳, 款額為$6,000。糾正的做法: 將作支付費用的金錢, 回撥銀行帳戶內。BANK A/C………………….$6,000 HIRE PURCHASE INSTALLMENT…….$6,000原文: (2)The bank statement indicated that the company had been debited with an amount of $1200 by the bank by mistake.翻譯: 問題二, 從銀行月結單中得悉, 公司銀行帳簿內, 錯誤 “借記” $1,200糾正的做法: 將借記的款額剔除。假設, 當時 “借” 銀行帳戶, “貸” 應收帳款。現在應是: A/C RECEIVABLE ………….$1,200 BANK A/C……………………………..$1,200

2010-11-27 20:37:09 補充：
多謝指教, 常常如此！！

2010-11-27 20:39:02 補充：
習慣上, 是意見接受, 態度照舊。

The bank overlooked a cancellation notice ...
銀行忽略了止付通知而入了賬......

Ka Fai, please notice that the bank account is shown as a debit balance in the firm's cash book because to the firm it is an asset. In the bank's books the bank account is shown as a credit balance because this is a liability of the bank to the firm.

2010-11-25 00:41:05 補充：
(1) Your firm has not entered the amount $6,000.00 but the bank has debited with this amount. In the bank statement, this amount will be shown on the debit side,its effect on bank statement is reduced by $6,000.00 ; in orther words, the bank's liability to the firm is reduced by the same amount.

2010-11-25 00:55:17 補充：
Therefore, it is required to add such an omission sum to Bank Statement balance. (2) The company had been debited with an amount of $1,200 by the bank by mistake. This sentence means that the bank had credited with an amount of $1,200 by mistake.

2010-11-25 01:06:21 補充：
This belongs to bank's credit mistake , thus increaseing the bank's liability to the firm by $1,200(which will be shown as credit amount on Bank Statement balance) . So, it is necessary to reduce such an amount from Bank Statement balance.

2010-11-27 11:36:31 補充：
月光光 : 恕我直言, 您誤解了原文之意.

I just copy answer,I don't understand ge-_________-
that is my question

Just wonder why your last question was deleted after getting the correct answer given to you.