小莫阅读（3）：企业资金必修课：银行存款管理、核算与对账要点

摘要：Today, the editor brings you“A Must-Learn for Enterprise Fund Security: Master the Key Points of Bank Deposit Management, Accounti

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企业资金安全必修课：掌握银行存款管理、核算与对账要点

A Must-Learn for Enterprise Fund Security: Master the Key Points of Bank Deposit Management, Accounting and Reconciliation

银行存款是企业资金链的 “命脉”，直接关系到日常运营与风险防控。做好银行存款管理，能帮企业守住资金安全线，避免不必要的损失。

Bank deposits are the "lifeblood" of an enterprise's capital chain, directly related to daily operations and risk prevention. Doing a good job in bank deposit management can help enterprises maintain the fund security line and avoid unnecessary losses.

管理层面，岗位分离是关键原则。出纳负责银行存款的收付操作，会计则专注于账务记录，两者权责分开，杜绝一人包揽全流程的风险。此外，支票、汇票等银行结算凭证，需建立严格的领用登记与保管制度，每笔资金收付前，必须核查业务合同、发票等原始凭证，确保交易真实合规。

At the management level, separation of duties is a key principle. The cashier is responsible for the receipt and payment of bank deposits, while the accountant focuses on accounting records. Their responsibilities and powers are separated to eliminate the risk of one person taking charge of the entire process. In addition, for bank settlement documents such as checks and drafts, a strict system for registration of receipt and custody must be established. Before each fund receipt or payment, original documents such as business contracts and invoices must be verified to ensure the transaction is true and compliant.

核算工作围绕 “银行存款” 账户展开。企业收到客户转账货款、投资者投入资金等，需借记 “银行存款”；支付原材料采购款、员工工资、办公房租等，则贷记 “银行存款”。例如，企业销售产品收到5 万元转账（不考虑税费），会计分录为 “借：银行存款50000，贷：主营业务收入 50000”，每笔业务都要及时登账，保证账实相符。

Accounting work revolves around the "Bank Deposits" account. When an enterprise receives transfer payments from customers, capital invested by investors, etc., it shall debit "Bank Deposits"; when paying for raw material purchases, employee salaries, office rent, etc., it shall credit "Bank Deposits". For example, if an enterprise receives a 50,000-yuan transfer for product sales (excluding taxes and fees), the accounting entry is "Debit: Bank Deposits 50,000, Credit: Main Business Income 50,000". Each business transaction must be recorded in the account in a timely manner to ensure that the account matches the actual situation.

每月对账是收尾关键。企业需将自身的银行存款日记账，与银行出具的对账单逐笔核对。若出现余额差异，多是 “未达账项” 导致 —— 比如企业已记账的收款，银行尚未入账；或银行已扣除的手续费，企业未及时记录。此时需编制银行存款余额调节表，补全未达账项后，若双方余额一致，才算完成资金核对，确认无异常。

Monthly reconciliation is the key to closing the process. Enterprises need to check their own bank deposit journal against the bank statement item by item. If there is a balance difference, it is mostly caused by "unrecorded items" — such as receipts recorded by the enterprise but not yet credited by the bank; or service fees deducted by the bank but not yet recorded by the enterprise. At this time, it is necessary to prepare a bank deposit reconciliation statement. After supplementing the unrecorded items, if the balances of both parties are consistent, the fund reconciliation is completed and no abnormalities are confirmed.

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参考资料：百度，豆包AI翻译

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