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随着企业规模的不断扩大,业务量的增加,使得企业管理日渐电脑自动化,通过系统管理银行账单业务,未达账项,未达账项是指企业或银行一方已取得结算凭证并已登记入账,而另一方尚未取得结算凭证而未登记入账的事项。产生未达账的原因主要是企业和银行收到结算凭证时间的不一致所产生的。通过银企对账,实现科学的管理。分析了未达账项处理存在的问题与不足,进而提出了相应的改进措施及建议
With the continuous expansion of business scale and the increase of business volume, the management of the enterprise gradually becomes more and more computer-based. Through the system management of the bank bill business, the unrealized account means that the enterprise or the bank has obtained the settlement voucher and has registered the account , And the other party has not yet obtained the settlement voucher but not registered. The main reason for the failure to make a payment is the inconsistency between the receipt of the settlement voucher by the enterprise and the bank. Through bank reconciliation, to achieve scientific management. Analyzed the problems and deficiencies in the treatment of the unrealized accounts, and then put forward the corresponding improvement measures and suggestions