在财务互查中,发现不少预算单位会计报表上的“经费存款”月末数与开户银行对帐单不一致,其原因绝大部分是由于“未达帐项”所造成.对于未达帐项,这些单位大体都和企业单位一样,编制一张“经费存款余额调节表”,只要调节后的余额一致,帐面上不作任何调整,并以本单位“经费存款”帐面余额来计算“银行支出数”和编制会计报表. 其实,这种作法是错误的.因为“银行支出数”是指全额预算管理单位在核定的预算范围内,从银行支款(不包括“拨出经费”和动用“经费暂存”)的数字.按照这一规定,预算单位本月未通过银行支款 In the mutual financial examination, it was found that the “end of funds deposit” at the end of the financial statements of many budget units was inconsistent with the bank’s statement of account opening. The reason for this was mostly due to “non-accounting items”. For unaccounted items In general, these units, like their business units, compile a “reconciliation of fund deposit balances”. As long as the adjusted balances are consistent, no adjustments are made on the books, and the bank’s “finance deposit” book balance is used to calculate “banks”. “The number of expenditures” and the preparation of the accounting statements. In fact, this practice is wrong. Because “bank expenditures” refers to the full budget management unit within the approved budget, from bank payments (excluding “disbursement of funds” and Using the “temporary reserve” figure. According to this rule, the budget unit has not passed bank payments this month.