银行对帐单和银行存款余额调节表是重要的会计档案,它不仅能核对银行存款在某一时点的静态余额,也能核对在某一时期的动态变化,具有一定的历史价值。而目前有些单位把银行对帐单和银行存款余额调节表乱丢、乱放,不予以归档。这样做很不妥。有些不法分子,钻银行对帐单没有归档、日后无法核对银行日记帐的空子,在月度内把银行存款转出,在同月底再转回,私挪公款 Bank statement and bank balance adjustment list is an important accounting file, it can not only check the bank balance of deposits at a certain point of time, but also check the dynamic changes in a certain period, has a certain historical value. At present, some units throw bank reconciliation bills and bank balance reconciliation lists in a disorderly manner and do not file them. This is wrong. Some lawless elements, drilling bank statement is not filed, the future can not check the bank junk loopholes in the bank transfer out in the month, at the end of the month and then back, private Norwegian public funds