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會計 – 銀行對數表 (Bank Reconciliation Statement) 筆記

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會計 – 銀行對數表 (Bank Reconciliation Statement) 筆記
會計 – 銀行對數表 (bank reconciliation statement) 筆記

1. 每間公司都會開設往來戶口, 方便使用支票。 公司會在開支現金簿紀錄銀行存款 deposit 及提款 draw / withdraw 的資料: 增加存款的事項記在左方 direct, 減 少存款的事項記在右方 credit, 月初須用人手計算戶口結餘 closing balance.

2. 月底, 銀行會寄來一張月結單 monthly bank statement, 讓我們核對現金簿的紀 錄。 月結單的記事方向與公司剛好相反, 減少存款的事項記在左方 debit, 增加 存款的事項記在右方 credit (當然, 考試時須小心看題目); 此外, 由於用電腦操作, 每次事項完成後, 都即時出現最新的結餘。 (有可能是”透支結餘” overdraft)

3. 有些資料是銀行月結單有紀錄, 而我們現金簿並無紀錄的, 包括: (a) 銀行代我們收到客戶的存款 direct credit / credit transfer 表示我們須補記所增加的存款 (debit) (b) 銀行代我們支付的費用, 即自動轉帳 auto-pay; 其中, 又可細分為 (i) 定額轉帳 standing order 及 (ii) 不定額轉帳 direct debit 表示我們須補記所增加的支款 (credit) (c) 銀行收了我們費用 bank interest / charge, 我們須補記所增加的支款 (d) 銀行退票 returned / dishonoured cheque, 表示原有的存款紀錄須取消 (e) 我們的職員入錯資料 errors, 表示我們須改正 因此, 我們須首先更新現金簿的紀錄 update our cash book, 然後找出準確的戶 口結餘 adjusted / corrected / updated bank balance

4. 此外, 又有些資料是我們現金簿有紀錄, 而銀行月結單並無紀錄的, 包括: (a) 月底的存款, 由於時間差的原因, 月結單下月初才有紀錄 bank lodgment not yet entered / uncredited deposit / receipt not yet credited (b) 我們簽發的支票, 對方尚未往銀行提取 unpresented cheques (c) 銀行的職員入錯資料 errors 公司習慣, 我們須代銀行更新月結單的紀錄, 這紀錄表稱為銀行對數表 bank reconciliation statement, 通常先從月結單顯示的結餘 unadjusted balance as per bank statement 開始, 加上應收的存款 (a 項), 再減去應扣的提款 (b 項), 便會等同我們現金簿的更新結餘了 adjusted balance as per cash book。

5. 會考時, 題目可能會給予 (1) 現金簿 (2) 月結單, 讓我們自行核對。 題目也可 能用文字方式指出雙方須調整的事項 (transactions to be adjusted or corrected) 題目可能沒有提供月結單的結餘, 要我們自行找出來; 而因此題目也可能要求對數 表須以現金簿的結餘開始, 但答題時可不予理會。
銀行對數表 (bank reconciliation statement) 標準答題 樣 本

Cash Book (Bank column) 公司帳簿內的現金簿 – 銀行存款

Balance b/d xxx Overdraft b/d xxx (如戶口有錢剩 – 結餘在左方) (如戶口有透支 – 結餘在右方) Credit transfer xxx Autopay (standing order) xxx (客戶直接存款入銀行 – 未通知我們) Autopay (direct debit) xxx Correction (更正事項) xxx Dishonoured/returned cheque xxx

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