银行存款日记账是指专门用来记录银行存款收支业务的一种特种日记账。也是财会人员做账时必有的会计科目，为此，北京代理记账公司小编整理了在银行存款记账中常见的12种错误。

Bank deposit journal is a kind of special journal which is specially used to record the bank deposit receipts and payments business. Is the accounting personnel have dealt with some accounting subjects, therefore, Beijing bookkeeping company small finishing 12 kinds of common errors in the bank deposit account in.

(1)、制造余额差错。即会计人员故意算错银行存款日记账的余额，来掩饰利用转账支票套购商品或擅自提现等行为，也有的在月底银行存款日记账试算不平时，乘机制造余额差错，为今后贪污做准备。这种手法看起来非常容易被察觉，但如果本年内未曾复核查明，以后除非再全部检查银行存款日记账，否则很难发现。

(1) error of manufacturing balance. Balance is the accounting personnel intentionally wrong bank accounts, to cover up the use of transfer cheque or unauthorized withdrawals and other commodity Arbitrage Behavior, but also some in the end of the month bank deposit journal trial is not flat, the opportunity to create balance of error, to prepare for the future of corruption. This technique seems to be very easy to be aware, but if this year has not been reviewed to identify, after all, unless the bank deposit journal check, it is difficult to find.

(2)、擅自提现。擅自提现手法，是指会计人员或出纳人员利用工作上的便利条件，私自签发现金支票后，提取现金，不留存根不记账，从而将提取的现金占为己有。这种手法主要发生在支票管理制度混乱、内部控制制度不严的单位。

(2) without authorization. Unauthorized withdrawal technique refers to accountant or cashier personnel to facilitate work, privately cash checks, cash, no stubs not accounting, so as to extract cash for himself. This technique mainly occurs in the management system of checks, the internal control system is not strict units.

(3)、混用“库存现金”和“银行存款”科目。会计人员利用工作上的便利，在账务处理中，将银行存款收支业务同现金收支业务混同起来编制记账凭证，用银行存款的收入代替现金的收入，或用现金的支出代替银行存款的支出，从而套取现金并占为己有。

(3) and mixed "cash" and "bank deposit" title. Accounting personnel to take advantage of the convenience of working, in financial management, the bank deposit receipts and payments with cash receipts and payments confused with the vouchers, bank deposit income instead of cash income or cash expenditure instead of bank deposits and cash expenditure, thus taking possession of.

(4)、公款私存。即将公款转入自己的银行户头，从而、侵吞利息或挪用单位资金。其主要手法有：

(4) private public funds. The public funds into their bank account, thus, embezzlement or misappropriation of funds unit of interest. The main methods are:

将各种现金收入以个人名义存入银行，以“预付账款”名义从单位银行账户转汇到个人银行账户。

The cash income in the name of a person in the bank, with the prepayment name from the unit bank account transfer to your bank account.

虚拟业务而将银行存款转入个人账户，业务活动中的回扣、劳务费、好处费等不交公、不入账，以业务部门或个人名义存入银行等。

Virtual business and bank deposits into personal accounts, rebates or service charges, commissions and other business activities in public, is not accounted for, in business or personal name of the bank.

(5)、出借转账支票。即指会计人员利用工作上的便利条件，非法将转账支票借给他人用于私人营利性业务的结算，或将空白转账支票为他人做买卖充当抵押。

(5) loan transfer check. It refers to the use of the work of the accounting staff to facilitate the illegal transfer of checks to others for the use of private for-profit business settlement, or blank check for others to do business as collateral.

(6)、转账套现。指会计人员或有关人员通过外单位的银行账户为其套取现金。这种手法既能达到贪污的目的，也能达到转移资金的目的。在这种手法下，外单位的账面上表现为“应收账款”和“银行存款”等科目以相同的金额一收一付，而本单位为外单位套取现金，从中牟取回扣。收到该单位的转账支票存人银行时，作如下分录：

(6) cash transfer. Refers to the accounting personnel or the relevant personnel for the cash through bank accounts outside the unit. This approach can achieve the purpose of corruption, but also to achieve the purpose of transferring funds. In this way, outside the unit book shows "accounts receivable" and "bank deposits" and other subjects in the same amount of a charge to pay cash, and other units for the units, get kickbacks from. Upon receipt of the transfer cheque from the unit to the bank, the following entry is made:

借：银行存款

Bank deposit

贷：应付账款

Loan: accounts payable

提取现金时作分录：

When the cash is extracted:

借：库存现金

Cash in stock

贷：银行存款

Credit: bank deposits

付现金给外单位时作如下分录：

When the cash is paid out, the following points are recorded:

借：应付账款

Borrow: accounts payable

贷：库存现金

Credit: cash in stock

为了掩盖套取现金的事实，有些单位不作上述账户处理，而是直接入账，分录为：

In order to cover up the cash in the fact that some units do not account for the treatment, but directly accounted for entry:

借：银行存款

Bank deposit

贷：库存现金

Credit: cash in stock

(7)、涂改银行对账单。涂改银行对账单上的发生额，从而掩饰从银行存款中套取现金的事实。在这种手法下，一般是将银行对账单和银行存款日记账上的同一发生额一并涂改，并保持账面上的平衡。为了使账证相符，有的还涂改相应的记账凭证。

(7), the bill altered the bank. The amount of altered bank bills, so as to cover cash from bank deposits in fact. In this way, the general will is bank statements and bank accounts on the same amount be altered, and keep the balance of the book. In order to make the account card, some altered the corresponding accounting voucher.

(8)、支票套物。是指会计人员利用工作之便擅自签发转账支票套购商品或物资，不留存根不记账，将所购商品据为己有。

(8) check sets. Refers to the accounting personnel will use the work without authorization issued by cheque or commodity arbitrage materials, no stubs is not accounted for, will purchase.

(9)、从银行提现不记现金账。指会计人员利用工作上的便利条件，在由现金支票提出现金时，只登记银行存款日记账，不登记现金日记账，从而将提出的现金占为己有。实际工作中，由于企业的现金日记账和银行存款日记账是分两个账本，如果不对照检查，这种手法极难被发现。

(9) cash account withdrawals from banks. Refers to the accounting personnel to facilitate work, in a cash cheque cash, only registered bank accounts, do not register the cash, which will make cash for himself. In practical work, because the company's cash and bank deposit journal is divided into two books, if not according to inspection, this approach is extremely difficult to be found.

(10)、截留银行存款收入。指会计人员利用业务上的漏洞和可乘之机，故意漏记银行存款收入账，伺机转出转存占为己有。这种手法大多发生在银行代为收款的业务中，银行收款后通知企业，会计人员将收账通知单隐匿后不记日记账，以后再开具现金支票提出存款。

(10) income from bank deposits. Refers to the use of business accounting personnel on the vulnerability and opportunity, intentional omission of bank deposit income account, to turn transferred for himself. This approach mostly occurred in the bank on behalf of the collection of the business, the bank after receiving the notice of the enterprise, the accounting staff will not remember the account after the hidden journal, and later issued a cash check to deposit.

(11)、重复登记银行存款支出款项。指会计人员利用实际支付款项时取得的银行结算凭证和有关的付款原始凭证，分别登记银行存款日记账，使得一笔业务两次报账，再利用账户余额平衡原理，采取提现不入账的手法，将款项占为己有。

(11) the amount of bank deposits paid by repeated registration. Refers to the actual payments made by the accounting personnel of the bank settlement vouchers and payment vouchers were registered bank accounts, making a business two times by reimbursement, account balance balance principle, take the cash is not accounted for the money technique for himseif.

(12)、出借账户。指本单位有关人员与外单位人员相互勾结，借用本单位银行账户转移资金或套购物资，并将其占为己有。也有单位通过对外单位或个人出借账户转账结算而收取好处费。在这种手法下，一般是外单位先将款项汇入本单位账户，再从本单位账户上套取现金或转入其他单位账户。这样收付相抵，不记银行存款日记账。

(12) loan account. Refers to the unit related personnel and unit staff collusion, use the bank account transfer of funds or hedge materials, which have been accounted for. There are units through the external unit or individual lending account transfer settlement and collection of benefits. In this way, the general is the first unit of payment to the account of the unit, from the unit of account for cash or other units into account. This cash balance, do not remember the bank deposit journal.