会计英语

会计英语11级财管1班201141034 李亚莉

Lllustrationof a Bank Reconciliation We follow nine steps in preparing the bank reconciliation. It is helpful to refer to the bank reconciliation in Exhibit 8.7 when studying steps 1 through 9.

一个银行对帐解读。我们遵循准备银行余额调节表九步骤。它有助于将在展览8.7研究步骤1到9银行对账。

1 Identify the bank statement balance of the cash account (balance per bank ). VideoBuster’s bank balance is $2,050.

识别银行账单现金账户余额（每个银行余额）VideoBuster’s的银行账户余额为2050美元。

2 Identify and list any unrecorded deposits and any bank errors understating the bank balance. Add them to the bank balance VideoBuster’s$145 deposit placed in the bank’s night depository on October 31 is not recorded on its bank statement.

识别和列出任何未记录的存款和任何银行错误低估的银行存款余额。将它们添加到银行资产负债videobuster 145美元的存款放在银行的存款在十月三十一日晚上不记录在银行的声明。

3 Identify and list any outstanding checks and any bank errors overstating the bank balance. Deduct them form the bank balance.VideoBuster’scomparisonof canceled checks with its books shows two checks outstanding:No.12

4 for $150 and No.126 for $200.

识别和列出任何未兑现的支票和银行错误夸大了银行资产负债。扣除他们形成的银行存款余额。其书作废的票据比较显示两个检查突出：124号为150美元和200美元的第126号。

4 Compute the adjusted bank balance, also called the corrected or reconciled balance.

计算调整后的银行存款余额，也被称为修正或调和平衡。

5 Identify the company’s book balance of the cash account (balance per bank).VideoBuster’s book balance is $1,404.58.

确定现金账户公司的账面余额（每银行余额）。videobuster's账面余额是1404.58美元。

6 identify and list any unrecorded credit memoranda from the bank, any interest earned, and errors understating the book balance. Add them to the book balance. Videobuster’s bank statement includes credit memorandum showing the bank collected anote receivable for the company on October 23. The note’s proceeds of $500(minus a $15 collection fee) are credited to the company’s account. Videobuster’s bank statement also shows a credit of $8.42 for interest earned on the average cash balance. There was no prior notification of this item, and it is not yet recorded.

识别和列出任何未登记的原始凭证从银行,任何利息收入,和错误低估的账面余额。将它们添加到账面余额。Videobuster银行声明包括信贷备忘录显示银行收集了应收票据对公司于10月23日。这个注意是500美元的收入(减去15美元收集费)都要记入公司的帐户。Videobuster银行的声明中还显示了一个信贷的利息收入8.42美元的平均现金余额。没有之前的通知这个项目,它是没有记录的。

7 Identify and list any unrecorded debit memoranda from the bank, any service charges, and errors overstating the book balance. Deduct them from the book balance.