| 单词 | Bank reconciliation |
| 释义 | 銀行對帳 A process of bringing into agreement the balance of a depositor’s account in the bank’s records (the bank statement balance) and the balance of the cash account in the company (the cash account balance). The objective is to disclose any errors or irregularities in either the bank’s or the company’s records and make adjustments accordingly. The bank statement balance is adjusted for items not yet recorded by the bank and for errors made by the bank. The cash account balance is adjusted for items not yet recorded in the cash account and for any errors in the company’s books. The adjusted balances should be equal. See also Bank statement; Trust money. 把存款人在銀行記錄的帳戶結餘（銀行結單結餘），跟在公司的現金帳戶結餘（現金帳戶結餘）的數額調整一致的程序。這個程序的目的在於披露銀行帳目或公司帳目中的任何錯誤或不當入帳，然後予以適當的調整。如有未入帳項目或錯誤入帳項目時，便會調整銀行結單結餘；同樣，如有未入帳項目或公司帳簿有錯誤入帳項目時，也會調整現金帳戶結餘。調整後的結餘必須平衡。另見 Bank statement; Trust money。 |
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