银行存款一、本科目核算企业存入银行或其他金融机构的各种款项。外埠存款、

银行存款
一、本科目核算企业存入银行或其他金融机构的各种款项。
外埠存款、银行本票存款、银行汇票存款、信用卡存款、信用证保证金存款、存出投资款等，在“其他货币资金”科目核算。
二、企业应当按照开户银行和其他金融机构、存款种类等，分别设置“银行存款日记账”，由出纳人员根据收付款凭证，按照业务的发生顺序逐笔登记。每日终了，应结出余额。“银行存款日记账”应定期与“银行对账单”核对，至少每月核对一次。月末，企业银行存款账面余额与银行对账单余额之间如有差额，应按月编制“银行存款余额调节表”调节相符。
有外币存款的企业，应当分别人民币和各种外币设置“银行存款日记账”进行明细核算。
三、企业将款项存入银行或其他金融机构，借记本科目，贷记“现金”等有关科目；提取和支出存款，借记“现金”等有关科目，贷记本科目。
四、企业应当加强对银行存款的管理，定期对银行存款进行检查，对于存在银行或其他金融机构的款项已经部分不能收回或者全部不能收回的，应当查明原因进行处理，有确凿证据表明无法收回的，应当根据企业管理权限报经批准后，借记“营业外支出”科目，贷记本科目。
五、本科目期末借方余额，反映企业存在银行或其他金融机构的各种款项。

結果 (中文) 3:

Bank deposit
1, the subjects of this subject to deposit a variety of funds deposited in banks or other financial institutions.
Waibu deposit, bank cheque deposit, bank draft deposit, credit card deposit, credit card deposit, deposit investment funds, such as in "other monetary funds" accounting subjects.
2, the enterprise shall, in accordance with the bank and other financial institutions, deposits are respectively arranged "bank deposit journal", by cashier personnel according to the payment voucher, according to the order of registration transaction of business. At the end of the day, the balance shall be carried out. "Bank deposit journal" should be checked regularly with the bank statement, at least once a month. End of the monthThe difference between the carrying amount of the bank account balance and the balance of the bank statement, the balance sheet of the bank deposit balance shall be prepared on a monthly basis. Enterprises with foreign currency deposits shall be separately set up "bank deposit journal" for the detailed accounting of the renminbi and various foreign currencies.
3, corporate money deposited in banks or other financial institutions, the debit of the subjects, credited "cash" and other related subjects; extraction and expense on deposit, debit "cash" and other relevant subjects, and credited to the account. Four, enterprises should strengthen the management of bank deposits, bank deposits on a regular basis,For the exist of banks or other financial institutions payments have been cannot recover or cannot be completely recovered, should find out the reason for processing, there is conclusive evidence that uncollectible, it should be according to the enterprise management authority reported after approval, debit "business expenses" subjects, credited to this account.
five, the final debit balance of this subject, reflecting the various amounts of the enterprise existence of a bank or other financial institution.