目前,各企业对银行存款帐的设置和登记,据笔者对沙市市第一轻工业局所属22个企业调查,大致有以下四种类型:(1)设置银行存款日记帐,出纳人员直接根据银行存款收付款原始凭证序时逐笔登记,然后再将原始凭证转交会计编制记帐凭证,银行存款日记帐不登记记帐凭证号码和对方科目,总帐与日记帐的余额有的往往不相符。采用这种类型的有9个企业。(2)设置银行存款明细帐,出纳人员根据会计填制的记帐凭证和银行存款收付款原始凭证逐笔登记,保持帐帐相符。但是,银行帐的登记却不是序时的。采用这种类型的有10个企业。(3)同时设置银行存款日记帐和银行存款明细帐,出纳人员根据银行存款收付款原始凭证逐笔序时登记日记帐,会计根据记帐凭证和银行存款收付款原始凭证逐笔登记明细帐。日记帐与明细帐余额并不相符。采用这种类型的有2个企业。(4)同 At present, the establishment and registration of bank deposit accounts by various enterprises are based on the investigation of 22 enterprises belonging to the First Light Industry Bureau of Shashi City. There are basically the following four types: (1) Set up a bank deposit journal and the cashiers directly make bank deposits Receipt and payment of the original voucher sequence registration, and then transfer the original voucher accounting accounting vouchers, bank deposit journal does not register the voucher number and the other accounts, the general ledger and journal balances often do not match. There are 9 companies using this type. (2) Set up a detailed account of bank deposits, cashiers fill in accounting vouchers and bank deposits receipt and payment of original vouchers registered by one, to maintain the same account. However, the registration of bank accounts is not prefaced. There are 10 companies adopting this type. (3) At the same time set up a bank deposit journal and bank deposits detailed account, the cashier according to the bank deposit receipts and disbursements original vouchers when registering journals, accounting according to the vouchers and bank deposits receipt and payment of original vouchers register separately. Journal and Bill balance do not match. There are 2 companies using this type. (4) the same