在实际工作中,各单位银行存款日记帐同银行对帐单的记录往往不一致,引起不一致的原因不外乎两个方面:一是由于银行存款收支及结算业务繁多,单位和银行记帐都有可能出现差错和漏洞;二是由于收付款的结算凭证在单位和银行之闯传递的时间不一致,这种时间差往往不可避免地造成双方金额不相符的未达帐项。基于上述原因,单位和银行之间要定期对收 In actual work, the records of bank deposit journals of various units and bank statements are often inconsistent. The reasons for the inconsistency are nothing more than two aspects: First, due to the numerous bank deposits and receipts and settlement business, the unit and the bank account are both There may be errors and loopholes; second, because the settlement vouchers for receipt and payment are inconsistent at the time of delivery between the unit and the bank, such time differences often inevitably result in unconfirmed amounts for which the amounts do not match. Based on the above reasons, the unit and the bank must regularly