PDF《Professional Accounting Education》

9 Reconciliation 考试中常见的几种差异原因: ? unpresented cheques or outstanding cheques. 未承兑的支票.我们向 别人开出了支票,然后在现金日记账记载了银行存款减少,然而因为各 种原因,银行还未收到这张支票,戒收到后还未来得及处理,导致了企 付银未付的情况. ? outstanding lodgements and deposits credited after date. 企业收到了支 票,交给银行,随即在现金日记账中借记了存款增加.然而因为银行未 及时处理支票,导致形成在途存款,企收银未收. ? Electronic payments that have not yet been cleared. 未及时结清的电付, 如果指本方向他方的支付,则导致企付银未付. 注意:以上是银行账单调整事项. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

10 Reconciliation 考试中常见的几种差异原因: ? unpresented cheques or outstanding cheques. 未承兑的支票.我们向 别人开出了支票,然后在现金日记账记载了银行存款减少,然而因为各 种原因,银行还未收到这张支票,戒收到后还未来得及处理,导致了企 付银未付的情况. ? outstanding lodgements and deposits credited after date. 企业收到了支 票,交给银行,随即在现金日记账中借记了存款增加.然而因为银行未 及时处理支票,导致形成在途存款,企收银未收. ? Electronic payments that have not yet been cleared. 未及时结清的电付, 如果指本方向他方的支付,则导致企付银未付. 注意:以上是银行账单调整事项. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

11 Reconciliation Example The cash book had been undercast by $10.00 on the debit side 现金日记账的借方被少记了$10.00 Cheques paid in not yet credited by the bank amounted to $300.00, called outstanding lodgements. 没有被银行账单记载的在途存款,$300.00,银行少记了存款$300.00 Cheques drawn not yet presented to the bank amounted to $400.00 called unpresented cheques. 未承兑的支票,导致银行账单少记$400.00. On instructions from Cook Co the bank had transferred interest received on his deposit account amounting to $60 to his current account, recording the transfer on

5 July 20X0. However, this amount had been credited in the cash book as on

30 June 20X0. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

12 Reconciliation Example On instructions from Cook Co the bank had transferred interest received on his deposit account amounting to $60 to his current account, recording the transfer on

5 July 20X0. However, this amount had been credited in the cash book as on

30 June 20X0.(BPP 262) 根据Cook Co的要求,银行于20X0.07.05 将定期存款账户所获得的$60利 息转入了其活期存款账户, 然而,这笔钱于20X0.06.30被贷记了现金日 记账. 因为现金日记账只记活期存款收支,所以说这$60应当算是现金日记账的增 加,然后记成了减少,所以要调增借方$120. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

13 Reconciliation Example A cheque for $50 drawn on deposit account had been shown in the cash book as drawn on current account. 从定期存款账户中开出支票$50,在现金日记账中记成了活期账户开出支票 $50.意味着现金日记账多记了支出$50. A cheque issued to Jones for $25 was replaced when out of date. It was entered again in the cash book, no other entry being made. (BPP 262) 开出的支票过期还未承兑,意味着这笔钱实际上没有付出去,所以应该借 记$25. Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台