Bank Reconciliation Calculator
Adjust the bank and book balances for outstanding items to confirm both adjusted balances match (difference = 0).
輸入資料
計算結果
重點速覽：Bank reconciliation aligns the cash book with the bank statement. Adjusted bank = bank statement + deposits in transit - outstanding checks. Adjusted book = book balance + interest earned - bank charges - NSF checks. The two adjusted balances should match (difference = 0). A non-zero difference means a missing item or error — investigate line by line. Reconcile monthly; good books also support Hong Kong profits-tax filing with the IRD.
計算公式
調節後銀行餘額 = 銀行對帳單餘額 + 在途存款 − 未兌現支票。
調節後帳簿餘額 = 帳簿餘額 + 利息 / 代收收入 − 銀行手續費 − 退票金額。
未調節差額 = 調節後銀行餘額 − 調節後帳簿餘額；帳實一致時應為 0。
$$調節後銀行餘額：$Bank_{adj}=Bank + DIT - OC$$$$$調節後帳簿餘額：$Book_{adj}=Book + Interest - Charges - NSF$$$$$未調節差額：$Diff = Bank_{adj}-Book_{adj}$ (帳實一致時應為 0)$$使用說明
- Enter the bank statement and book balances.
- Enter deposits in transit and outstanding checks (bank side).
- Enter interest, charges and NSF checks (book side).
- View the two adjusted balances and the difference.
銀行方與帳簿方的未達帳項調節方向
| 未達帳項 | 調節哪一方 | 加或減 | 原因 |
|---|---|---|---|
| 在途存款 (DIT) | 銀行方 | 加 | 企業已記、銀行未入帳 |
| 未兌現支票 (OC) | 銀行方 | 減 | 企業已記、銀行未扣款 |
| 利息 / 代收收入 | 帳簿方 | 加 | 銀行已入帳、企業未記 |
| 銀行手續費 | 帳簿方 | 減 | 銀行已扣、企業未記 |
| 退票 (NSF) | 帳簿方 | 減 | 銀行已扣回、企業未記 |
理財情境案例
案例一：一次成功的銀行對帳
某公司銀行對帳單餘額 HK$42,500，帳簿餘額 HK$43,320。未達帳項：在途存款 HK$3,500、未兌現支票 HK$2,800、銀行代收利息 HK$500、銀行手續費 HK$620。
調節後銀行餘額 = 42,500 + 3,500 − 2,800 = HK$43,200；調節後帳簿餘額 = 43,320 + 500 − 620 = HK$43,200。未調節差額 = 43,200 − 43,200 = HK$0。
解讀：兩邊調節後餘額都是 HK$43,200，差額為 0，代表帳實成功核對一致，帳目沒有遺漏或錯誤。這個 HK$43,200 就是公司真正可動用的現金水平。
案例二：差額不為 0 該怎麼查
承上例，若會計人員漏記了銀行手續費 HK$620，帳簿方就少減了這一項：調節後帳簿餘額變成 43,320 + 500 = HK$43,820,而調節後銀行餘額仍為 HK$43,200。
此時未調節差額 = 43,200 − 43,820 = −HK$620，不等於 0，正好等於漏記的手續費金額。
解讀：差額不為 0 就是警號，代表仍有未達帳項漏記或記帳錯誤。實務上會逐筆勾對銀行對帳單與帳簿，檢查有無遺漏的手續費、利息、退票，或金額寫錯、重複入帳。本例中差額 −620 直接提示問題出在漏記的 HK$620 手續費，補上後差額即歸零。這正是每月做銀行對帳的價值——能及早揪出錯誤甚至舞弊。
常見問題
What are deposits in transit and outstanding checks?
Deposits in transit are recorded by the firm but not yet by the bank (added to the bank side). Outstanding checks are issued but not yet cleared (subtracted from the bank side). Both are timing differences, not errors.
Why does the difference matter?
If the two adjusted balances do not match, something is missing or wrong — a forgotten bank fee, unrecorded interest, a wrong amount, even fraud. The difference is the signal to investigate. A zero difference means the books and bank agree and the figure is the true cash available.
How do I find a non-zero difference?
Tick every item on the statement against the book and vice versa; check for omitted charges, interest, NSF checks; verify amounts and duplicates. Common culprits: bank fees, direct debits, timing of deposits/checks. The difference amount often points straight to the missing item (e.g. a -620 difference = a HK$620 fee not booked).
How often should I reconcile?
Monthly is standard for most firms; high-volume or weaker-control businesses should reconcile more often (weekly or even daily for key accounts). Regular reconciliation catches errors and fraud early and keeps cash visibility accurate.
Any Hong Kong compliance notes?
Proper books and records are required under the Inland Revenue Ordinance (a business must keep sufficient records for profits-tax assessment, generally 7 years). Bank reconciliation is a key internal control that supports accurate accounts and tax filing. Handle bank and customer data under the Personal Data (Privacy) Ordinance. This tool is for calculation; consult an accountant for filing.
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參考資料
內容審核：香港計算器財經團隊。計算邏輯與公式參考香港金融管理局（HKMA）及投資者及理財教育委員會（IFEC）之個人理財計算指引，結果僅供參考，實際以相關機構公佈為準。