作者Lublack (卤汤圆)
看板Accounting
标题Re: [问题] 银行调节表-94东吴
时间Fri Mar 12 02:53:07 2010
※ 引述《willie1987 (威力是也)》之铭言：
: S.Inc.had the following bank reconciliation at March 31.2004:
: Balance per bank statement.3/31/04
: Add:deposit in transit
: Less:outstanding checks
: Balance per book.3/31/04
: Date per bank for the month of April 2004 follow:
: deposit
: disbursements
: All reconciling items at March 31.2004 cleared the bank in April.
: Outstanding checks at April 30.2004 totaled $2000.There were no
: deposit in transit at April 30.2004.the cash balance per books at
: April 30.2004 is $____.
: 答案:Balance per bank statement 4/30.2004=37200+43000-42200
: =38000
: Balance per books 4/30.2004=38000-2000=36000
: 这题答案我看不太懂在写啥..银行期末余额不是就等於帐上余额吗?
: 为什麽会有38000-2000=36000的答案阿@@"
: 有请高手指导了!!!拜托了感恩!!!
银行对帐单余额(3/31)+本月存入-本月支出=银行对帐单余额(4/30)
37200 + 43000 - 42200 = 38000
银行对帐单余额-未兑现支票=正确余额
38000 - 2000 = 36000
公司帐面余额(4/30) +(-) 公司应调整项目 = 正确余额
X +(-) 0 =36000
X = 36000
因为题目未说明公司应调整项目，假设不用调整
则公司帐面余额 = 正确余额
请以後题目打完整，不然会让人看不懂。
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1F：推 willie1987:耶...我没发现金额没打...抱歉抱歉!!!!!!!!!!!!!! 03/12 18:37