問題詳情

72. 台中公司每月均會編製銀行調節表,採公司帳面餘額調整至銀行結單餘額,上期未兌現支票至本期尚未兌現及本期在途存款應於調節表中如何調節?
(A)本期在途存款列為加項
(B)上期未兌現支票列為減項
(C)本期在途存款列為減項
(D)上期未兌現支票列為加項。110 會計事務-人工記帳 乙 5-5(序 001)

參考答案

答案:C,D
難度:計算中-1
書單:沒有書單,新增

用户評論

丸子】評論

Deposit in transit 在途存款 / 由存款人的存入紀錄 但是尚未被銀行所記錄 A "deposit in transit" is an accounting term that refers to checks or other non-cash payments that a company received and recorded in its accounting system, but which have not yet been cleared by its bank.