unit4.2要点.ppt

4.2 The Bank Account:  a Control Device 银行账户：一个控制装置 Keeping cash in a bank account is part of internal control because banks have established practices for cash safeguarding. 把现金存入银行账户是内部控制一部分，因为银行建立了现金保障的惯例。 Banks also provide depositors with detailed records of cash transactions. 银行也向存户提供现金交易的详细记录。 To take full advantage of these control features, the business should deposit all cash receipts in the bank account and make all cash payments through it. 为了充分利用这些控制特点，企业应把所有的现金收入存入银行帐户，以及通过其作所有的现金支付。 4.2.1 Bank Statement银行报表 Most banks send monthly bank statements to their depositors. 大多数银行每个月都向储户发送银行报表。 The statement shows the account’s beginning and ending balance for the period and lists the month’s transactions. 报表显示了账户的期初和期末的余额，并列出这个月的所有交易。 Included with the statement are the maker’s cancelled cheques that have been paid by the bank on behalf of the depositor. 其中还包含这样的声明：支票的签发者作废支票，而这些支票是银行已代表储户兑现了。 The bank statement also lists any other deposits and changes in the account. 银行报告还列出了存款账户中的其他变化。 Deposits appear in chronological order and cheques also appear in chronological order cashed by the bank. 存款按照时间顺序排列，支票兑现也按照时间顺序排列。 Figurer 4-1 is the bank statement of Business Research, Inc. for the month ended January 31, 200X. 图4-1显示了Business Research, Inc 的200X年1月31日的银行报表 At many banks, some depositors receive their statements on the first day of the month, some on the second, and so on. 对许多银行来说，有些储户在每月的第一天收到他们的报表，有一些在第二天收到报表，等等。 This spacing eliminates the clerical burden of supplying all the statements at one time. 这个间隔消除了工作人员在同一时间提供所有报表的负担。 Most businesses, like Business Research, receive their bank statement for the calendar month. 大多数企业，如Business Research，会收到公历月的银行报表。 4.2.2 Bank Reconciliation There are two records of the business’s cash: 关于公司现金的记录有两方面： its Cash account in its own general ledger, 其一为自己公司总账内的现金账户 and the bank statement which tells the actual amount of cash which the business has in the bank. 其二为银行对账单，上面显示了企业在银行里的实际存款。 T