PDF《Professional Accounting Education》

Professional Accounting Education Provided by Academy of Professional Accounting (APA) Copyright ? ACCAspace.

com ACCAspace 中国ACCA特许公认会计师教育平台 ACCA F3/FIA FFA Financial Accounting(FA) Bank Reconciliation ACCA Lecturer: Tom Liu Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

2 Objective of this lesson

1 现金日记账和银行账单

2 常见错误及调整思路 Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

3 Cash Book and Bank Statements The cash book is the book of prime entry for cash receipts and payments. 现金日记账是原始账簿中用于记录现金收支的账簿. 注意:Cash book记录的现金收支是银行存款(一般只记活期存款)收支, 库存现金的收支记录于Petty cash book, 即零用金日记账. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

4 Cash Book and Bank Statements Bank statement A bank statement is sent by a bank to its customers itemising the balance on the account at the beginning of the period, receipts into the account and payments from the account during the period, and the balance at the end of the period. 银行账单是银行寄给其客户的,记录了其银行账户期初余额、期末余额以 及本期银行存款收支. 注意:银行账单是银行记录的.站在银行角度,客户将钱存入即是银行向 客户借钱,所以,在原始的银行账单中,会将存款的增加记在贷方,将存 款的减少记在借方.Credit into bank account,意思是将钱存入银行账户. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

5 Cash Book and Bank Statements Difference between cash book and bank statement ? Error (由于过失导致的差错) ? Bank charges or bank interest(银行记录而公司未记录的费用) ? Timing differences (时间差异) 例如:我们收到了一张支票,将它交给了银行,然后在现金日记账中 记录了现金增加,银行却还没将它入账,这时就会产生企收银未收的 差异. 再例如:我们交给了供应商一张支票,在现金日记账中记录了现金减 少,然后供应商却未及时将支票交给银行,于是就会产生企付银未付 的差异. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

6 Cash Book and Bank Statements ? Bank Reconciliation A bank reconciliation is a comparison of a bank statement (sent monthly, weekly or even daily by the bank) with the cash book. Differences between the balance on the bank statement and the balance in the cash book will be errors or timing differences, and they should be identified and satisfactorily explained. 银行余额调节表是将银行账单和现金日记账行比较,差异一般为错误和 时间性差异,这些差异应当被识别并得到令人满意的解释. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

7 Reconciliation 差异往往可以分为四类: ? 银付企未付(导致现金日记账余额大于银行账单余额) ? 银收企未收(导致现金日记账余额小于银行账单余额) ? 企收银未收(导致现金日记账余额大于银行账单余额) ? 企付银未付(导致现金日记账余额小于银行账单余额) Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

8 Reconciliation 考试中常见的几种差异原因: ? Standing order and direct debt 银行直接的定期扣款,常见于水电费支 付,由于扣款时企业可能未察觉到,所以导致银付企未付. ? Dividends received and interest received 银行账户上收到了投资收益, 然后企业可能未察觉到,导致银收企未收. ? Bank interest and bank charges 银行账户记录了利息费用,然后企业可 能未察觉到,导致银付企未付. ? Error in cash book 现金日记账的错误. 注意:以上是现金日记账的错误,只有现金日记账的错误,才需要调整到 资产负债表中,银行账单的调整事项则不需要. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台