“银行未达帐款”一般用编制“余额调节表”的方法加以调节。在教学中,我曾尝试把“调节表”的编制方法归纳成四句口诀教给学生,收到了较好的效果。这四句口诀是: “Bank less than the account ” General use of preparation “balance adjustment table ” method to be adjusted. In teaching, I have tried to “adjust the table ” compilation method summarized into four sentence formulas taught to students, received good results. These four formulas are: