ㄚ倫. asked in 教育與參考考試 · 8 years ago

銀行調節表項目解釋

(3) A $15 debit memorandum for checks printed by the September 30 bank was included with the

canceled checks

(5) A customer's note for $900 was collected by the bank. A collection fee of $25 was deducted by the bank and the difference was deposited in the account.

(6) Included with the canceled checks was a check for $275, drawn on another company, Browne Inc.

這三項我不太懂他的意思 請幫忙解釋...... 謝謝

1 Answer

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  • Lv 6
    8 years ago
    Favorite Answer

    (3)借項通知單上有$15的支票印製費....

    解析:支票印製費,應由公司帳載餘額減除。

    何謂借項通知單,請參見下面連結文章:

    http://tw.myblog.yahoo.com/accounting-kid/article?...

    (5)客戶開立的$900支票已由銀行收現,銀行並收取$25代收費用,餘額由銀行存入帳戶。

    解析:託收票據900、手續費25,分別由公司帳載餘額加回及減除。

    (6)已作廢(付款)支票中,有一張$275的支票是由另一家公司,Browne Inc.,所開立。

    解析:銀行扣錯帳戶,為銀行錯帳,要從銀行對帳單餘額加回。

    ~以上回答供參~

    ~~歡迎到白話會計逛逛~~

    http://tw.myblog.yahoo.com/accounting-kid

    ~我是邦尼~^^

    Source(s): 會計課本 & 白話會計部落格
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