对银行已经入账、企业尚未入账的未达账项,企业编制银行存款余额调节表后,一般应当()
A.根据银行存款余额调节表进行账务处理
B.根据银行对账单上的记录进行账务处理
C.根据对账单和调节表自制凭证进行账务处理
D.待结算凭证收到后再进行账务处理
正确答案是D
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