银行存款日记账与银行对账单余额不一致主要是由于记账错误和未达账项所造成的。
查看答案
现金和银行存款的清查均应采用实地盘点的方法进行。
A. 对
B. 错
未达账项是指银行已经记账,而企业因未接到有关凭证而尚未记账的款项。
A. 对
B. 错
现金清查结束后,应填写“现金盘点报告表”,并由盘点人和出纳人员签名或盖章。
A. 对
B. 错
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