现行制度规定:单位银行存(借)款日记帐必须每月至少一次与银行进行核对。但现行的银行日记帐帐页由于没有与银行对帐单对应反映结算凭证种类、编号。在出现多个收入(或付出)金额相同的情况下,对帐时财会人员需再查原始凭证方能核对准确,降低了财会人员的工作效率,尤其是发生未达帐时,更难确定真正的未达帐项,容易发生张冠李戴的现象。再由于没有反映存贷款积数,不便于财会人员加强对利息收支的复核。因 The current system stipulates that the journal of bank deposit (loan) by a unit bank must be checked with the bank at least once a month. However, the current bank journal ledger account number does not correspond with the bank statement reflecting the type of settlement voucher. In the case of multiple income (or pay) the same amount of circumstances, reconciliation accounting staff need to re-check the original voucher can check accurately, reducing the efficiency of the accounting staff, especially in the event of non-compliance, it is more difficult to determine the true Of the underestimated accounts, prone to the phenomenon of Zhang Dai Li Dai. And because it does not reflect the number of deposits and loans, it is not convenient for financial accountants to strengthen the review of interest payments. because