银行存款未达帐项,是指单位与银行之间由于双方入帐时间不一致和其他方面的原因,所发生的一方已入帐而另一方夫入帐的款项。如果未达帐项不多,可以不编制未达帐调节表,直接利用调节公式进行计算;如果未达帐项较多,一般都得编制未达帐调节表,详细列明未达帐项,以供查考。从现实情况看,企业经营单位往往每月都发生不少的未 The unrealized bank deposit refers to the amount between the unit and the bank that has been recorded by one party and credited by the other due to the inconsistency in accounting time between the two parties and other reasons. If the accounts do not reach much, you can not prepare non-reconciliation adjustment form, the direct use of adjustment formula to calculate; if there are more underappreciated, generally have to prepare non-reconciliation adjustment form, detailing outstanding accounts, For inspection. From a realistic point of view, business units often happen a lot every month