随着改革开放的深入和社会主义市场经济的发展,许多单位认识到会计基础工作的重要性,把会计基础工作与改善经营管理结合起来,积极采取措施,改善和加强会计基础工作,使会计工作逐步规范,水平稳步提高,也使会计工作在单位经营管理中发挥越来越大的作用。但是,也有一些单位,对货资金的对账工作比较重视,现金日记账有现金日报表、日清月结、银行存款日记账,每月编制1次银行余额存款调 With the deepening of reform and opening up and the development of the socialist market economy, many units recognize the importance of basic accounting work, combine the basic accounting work with the improvement of management and actively take measures to improve and strengthen the basic accounting work and make accounting work Gradually standardized, steadily improved, but also to make accounting work in the unit management plays an increasingly important role. However, there are also some units that pay more attention to the reconciliation of goods and funds. The cash journal has a cash daily report, a monthly settlement of the clearing day, and a bank deposit journal. The bank balances deposit is prepared once a month