您的书说一件事，但您的银行声明说另一件事。叹息（为什么没有什么容易的？！）。但是不要强调 - 银行陈述和解在这里为您提供帮助。
当然，管理您的业务银行帐户可能不是待办事项清单上的第一件事。但是，银行对帐单的对帐有助于您在损害财务状况之前捕获和纠正错误。
继续阅读以了解什么是银行声明对帐，为什么重要以及如何做。
银行声明对帐：这是什么？
Bank statement reconciliation is the process of comparing your bank statement to your accounting books.
这就是它的工作原理。Typically, you record check and cash transactions in a check register, which is part of your总分类帐。该银行有您的业务支票帐户的类似记录。银行向您发表声明，以反映每个月帐户中的所有活动。
When you receive your statement, match the transactions to your books to see if they are equal.
Often (and unfortunately for business owners everywhere), they’re not. Slight discrepancies, like forgetting to record a transaction or getting hit with bank service fees, ruin a good thing. Not to mention, timing is everything. You may enter a transaction in your books that doesn’t show up on your bank statement until the next month (or vice versa).
检查你的银行声明反对你的注册helps you to square away discrepancies for accurate recordkeeping.
Why is it important to reconcile your bank statements?
Bank statement reconciliation: Who cares? The IRS, investors, lenders, and business owners care about accurate and up-to-date books. Reconciling your bank statement with your books helps get you there. Through reconciliation, you can get a complete and precise understanding of your business’s financial health.
好的，好的，所以银行对帐单的对帐非常重要。但是，准备银行和解的目标是什么？
协调银行对帐单可以帮助您：
- Spot errors you made in your books (e.g., calculation or recordkeeping errors)
- Identify mistakes made by the bank
- Detect fraudulent transactions
- 更新您的书籍以包括额外费用，例如银行费用
- Stay on top of your应收账款和应付款项
Do bank statement reconciliation regularly (e.g., each time your bank account cycle ends) to spot errors before they snowball.
如何进行银行对帐单和解
对银行声明流程的和解感到紧张？如果您从未对银行对帐单进行调和，那么第一次这样做可能会令人生畏。但是，您可以将其视为一个简单的匹配过程。
要调和银行对帐单，您必须：
- 比较您的银行对帐单和business records
- 进行调整
- Compare your adjusted balances
银行声明对帐要求您在有组织的会计书籍中跟踪业务交易。您还可以通过打开单独的业务银行帐户使过程更容易。
1. Compare your bank statement and business records
Compare the transactions in your bank statement to your business records for the same period. Your statement and business records should have the same number of transactions. And, each line item in your statement should match a line item in your records.
But, it’s common for the balance in your bank statement and books not to match (which is why you’re going through this process!).
So if your bank statement and business records don’t match, don’t panic. Identify the line items that don’t add up. These may be due to:
- Deposits in transit
- 流通支票
- 银行服务费
- Non-sufficient funds (NSF) checks
- Interest earned
2. Make adjustments
您可能需要对银行对帐单，业务记录或两者进行调整。您可以通过调整日记帐分录或创建单独的银行对帐声明进行“调整”。
无论哪种方式，请保留详细的记录，以解释您为什么要调和银行对帐单和书籍。
调整您的银行声明
You may need to adjust your bank statement balance for transactions you recorded in your books that aren’t reflected on your bank statement. This may be due to transactions taking place too close to the statement date.
书籍中显示但不显示的两种类型的交易包括：
- Deposits in transit
- 流通支票
Deposits in transit
Deposits in transit是您的业务收到并记录在书籍中的支票，但是直到下个月，它们才会在您的银行对帐单中反映。
您可能已经在银行对帐单的截止日期接受了检查，并将其记录在书籍中。但是，如果您在当天晚些时候存放支票，则交易将不会出现在该声明中。相反，它将出现在下一个银行声明中。
将银行对帐单余额增加到过渡中的总存款。这样，银行对帐单反映了您帐户中的现金量。
流通支票
流通支票are checks you wrote and recorded in your books, but they aren’t reflected in your bank statement until the following month.
如果您在银行发表声明前几天写支票，他们可能没有清除银行。但是，如果您将它们记录在书籍中，您的记录和银行声明就不会排队。
调整您的银行声明to reflect the outstanding checks. Subtract the outstanding check amounts from the bank statement balance.
Adjust your business records
If your bank statement includes items you didn’t record in your books, you must adjust your records.
Types of transactions that show up in your bank statement but not your books include:
- 银行服务费
- NSF检查s
- Interest earned
- 遗漏错误
银行服务费
银行服务费是您的银行费用费用，这些费用可能会出现在您的银行对帐单上，而不是在您的书籍中出现的费用。
银行为处理您的支票帐户活动收取费用。您可能会收取以下费用：
- Accepting deposits
- 电子传输
- ATM withdrawals
- 借记卡交易
- 透支
- Stop payment orders
银行从您的银行对帐单余额中扣除费用。但是，您尚未在支票登记册中记录银行费用。
您需要调整书籍以与银行对应。从您的书籍中减去银行费用以匹配银行对帐单余额。
NSF检查s
NSF检查s are checks you wrote that the recipient couldn’t cash because your account’s funds are too low. You may have recorded these in your business records, but your bank statement won’t reflect them because the check returns to you.
Your bank decreases your checking account by the amount of theNSF检查（加上费用）。扣除额显示在您的银行对帐单上。
Adjust your books to match the NSF check on the bank statement. Subtract the amount of the NSF check and the fees from your books.
Interest earned
Interest earned是您的银行帐户余额中收取的利息。银行对帐单上出现了这笔钱（通常微不足道，但足以抛弃您的书），但在您的书籍中没有出现。
调整您的书籍以反映您的银行对帐单中获得的兴趣。
遗漏错误
遗漏错误发生交易时发生，但您忘记将其记录在书籍中。
如果授权交易出现在您的银行对帐单上（又称欺诈性），请调整您的书籍以匹配银行对帐单记录。但是，如果您看到无法验证的可疑费用，请立即与您的银行联系。
3.比较您的调整余额
After you adjust your bank statement and business records, compare the balances. At this point, the two balances should be the same amount.
If the sums are different, go through each entry to find the discrepancy. Mark each verified entry as you go. Double-check each adjustment to make sure you document every transaction in both records. Your bank can help you find and correct errors if you need further help.
Once the balances match, they should reflect an accurate, current picture of your bank account balance. And voila! You’ve eliminated surprises due to mismatched records.
本文从2015年2月18日的原始出版日期开始更新。
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