Timing Differences
时间差异（两点）
Differences between the cash book balance and the bank statement
在现金余额调节表和银行对账单之间的差异
1.unrecorded lodgements: money paid into the bank by the business but not yet appearing as a receipt on bank statement
未记录导致的拖延——“企付银未收”：企业已经将款项付给了银行，但并没有在银行账户中显示收据
Unrecorded lodgements:Money has been paid by the business to the bank, but hasn't been, shown as receipts, in the bank account.
2.ountstanding/unpresented cheque: cheques paid out by the business which have not yet appeared on bank statement
企付银未付——超期或未承兑的支票：企业已经支付的支票却未在银行的账面上显示
Checks paid out by the business but, not yet appearing on bank statement.
3.Obtain the company’s bank reconciliation and check the additions to ensure arithmetical accuracy
获取公司的银行调节单，并核查计算是否正确。
Obtain the company is bankrupt situation and, check the additions to insure, mathematical accuracy.
4.Verify the reconciliation’s balance per the cash book to the year end cash book.
根据年末的现金日记账核查调节单的余额
5.Trace all of the outstanding lodgements to the pre year-end cash book, post year-end bank statement and also to paying-in-book pre year end.
对所有超期的欠款，核查年前的现金日记账以及年后的银行对账单。
6.Trace all unpresented cheques through to a pre year-end cash book and post year-end statement.
对所有未承兑的支票，核查年前的现金日记账以及年后的银行对账单。
7.For any unusual amounts or significant delays obtain explanations from management.
对于任何异常的数额或重大的拖延，向管理层获取解释。
8.Verify the balance per the bank statement to an original year end bank statement and also to the bank confirmation letter.
通过银行在年末的原始对账单以及询证函核实余额
9.Review the cash book and bank statements for any unusual items or large transfers around the year end, as this could be evidence of window dressing.
对年末期间任何现金日记账和银行对账单镇和异样的项目和大额的转款进行审查，这很有可能是粉饰财务报表的证据。
10.Obtain a bank confirmation letter from XX’s bankers for all of its accounts.
对己公司所有的银行账户获得一份银行的询证函。
11.Examine the bank confirmation letter for details of any security provided by XX as this may require disclosure.
检查银行的询证函细节中关于任何由其他方面提供的债券,这很有可能需要披露.