未达帐项是指企业与银行之间由于双方收付结算凭证传递方式和入帐时间不一致,导致一方已入帐而另一方尚没入帐的款项。近几年来,由于有关部门忽视了对企业未达帐项的监督检查,有的企业或个人利用银行与企业在资金入帐上的“时间差”弄虚作假,调节利润,甚至挪用公款,严重干扰了正常的会计核算秩序,造成经营成果不实、会计数字失真、以至违法乱纪行为的发生。其主要表现在四个方面:1.利用未达帐项隐瞒亏损。为了掩盖其经营上的问题,隐瞒其亏损,他们把当期已经发生而应列入费用的贷款利息以及通过银行结算支取的运杂费和工资等款项,不进行帐务处理,空悬在企业未达帐项上,人为地扭曲了企业经营成果。 Undeemed items refer to payments between a company and a bank due to inconsistencies in the way the two parties receive and pay the bills and how they are accounted for, resulting in one party being credited and the other party not yet recording. In recent years, because the relevant departments have neglected the supervision and inspection of unfinalized items, some companies or individuals have used banks and enterprises to falsify the “time difference” in the entry of funds, adjusted profits, and even misappropriated public funds, which has seriously interfered with normal operations. The accounting order has caused false business results, distorted accounting figures, and even the occurrence of unlawful and disorderly behavior. Its main performance is in four aspects: 1. Use the outstanding items to conceal losses. In order to cover up their business problems and conceal their losses, they have not carried out accounting treatment on loan interest that has already occurred and should be included in the expenses, as well as transportation and miscellaneous expenses and wages that are drawn through bank settlement. On the account item, artificially distorting the business results of the company.