判斷題對(duì)于未達(dá)帳項(xiàng)應(yīng)編制銀行存款余額調(diào)節(jié)表進(jìn)行調(diào)節(jié),同時(shí)將未達(dá)帳項(xiàng)編制記帳憑證登記入帳()