60 lines
1.6 KiB
Markdown
60 lines
1.6 KiB
Markdown
---
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title: "Account Reconciliation"
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type: concept
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tags: [finance, accounting]
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sources: [finance-bookkeeper-controller]
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last_updated: 2026-05-02
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---
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## Definition
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账户调节（Account Reconciliation）是将总账（GL）余额与支持明细或分账余额进行核对的流程，确保每个账户的余额准确、完整、有据可查。
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## Purpose
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- 检测和纠正错误
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- 确保财务信息的准确性
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- 满足审计要求
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- 发现异常或欺诈信号
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## Core Template Structure
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### Balance Summary
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| Source | Amount |
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|--------|--------|
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| GL Balance (per trial balance) | $[X] |
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| Reconciliation Balance (per supporting detail) | $[X] |
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| **Difference** | **$[X]** |
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### Reconciling Items
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记录所有待处理差异，包括日期、描述、金额、状态和解决日期。
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### Adjusted Balance
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| Item | Amount |
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|------|--------|
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| GL Balance | $[X] |
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| + Reconciling Items | $[X] |
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| **Reconciled Balance** | **$[X]** |
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| Subledger / Support Balance | **$[X]** |
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| **Variance** | **$0** |
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## Common Reconciliation Types
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- 银行账户调节
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- 信用卡调节
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- AR aging 与 GL 核对
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- AP aging 与 GL 核对
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- 预付账款与摊销计划
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- 固定资产与折旧
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- 递延收入滚动表
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- 关联方交易调节
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- 权益变动调节
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- 工资税负债与申报表
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## Core Principle
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> "Reconciliation is not a chore — it's a detective process. Every unreconciled difference is a story waiting to be understood."
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> — Dana, Bookkeeper & Controller Agent
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## Related Concepts
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- [[Month-End-Close-Process]]
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- [[Journal Entry]]
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- [[Internal Controls]]
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- [[Audit Readiness]]
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