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《上海会计》1989年第5期发表了叶惠麟同志的“银行存款帐户做到‘两数三相符’的实践”一文(以下简称叶文),核心是介绍厦门市同安轮胎厂每月末结帐时,以银行对帐单为依据处理未达帐,使企业的“银行帐户做到‘两数三相符’的实践”。其主要内容如下: 1.企业月末开出现金或转帐支票收款单位尚未到银行付(转)讫时,企业在当月末最后一天用红字传票冲回,于次月视银行记付出帐后企业方能记付出帐。
“Shanghai Accounting” 1989 the fifth issue of Comrade Ye Hui-lin’s “bank account to do the practice of” number two match three “(hereinafter referred to as Ye Wen), the core is to introduce Xiamen Tongan Tire Factory checkout every month , Based on bank statements to deal with non-account, so that the enterprise’s ”bank account to do the“ number two match three ”practice. The main contents are as follows: 1. The end of the business out of cash or transfer check receipt unit has not yet to the bank to pay (transfer) finished, the company at the end of the month with the red stamp summon back, Can only pay the bill.