问题
判断题
在“银行存款余额调节表”上，根据，“企业账面存款余额”调节后的存款余额，必定等于根据“银行对账单存款余额”调节后的存款余额。（ ）
答案
参考答案：错
解析：【解析】“银行存款余额调节表”只是为了核对账目，并不能作为调节银行存款账面余额的原始凭证。对于因未达账项而使双方账面余额出现的差异，无需作账面调整，待结算凭证到达后再进行账务处理，登记入账。
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在“银行存款余额调节表”上，根据，“企业账面存款余额”调节后的存款余额，必定等于根据“银行对账单存款余额”调节后的存款余额。（ ）
参考答案：错
解析：【解析】“银行存款余额调节表”只是为了核对账目，并不能作为调节银行存款账面余额的原始凭证。对于因未达账项而使双方账面余额出现的差异，无需作账面调整，待结算凭证到达后再进行账务处理，登记入账。
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