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对于银行已经入账而企业尚未入账的未达账项，企业应当(　)。

高老师2年前 (2024-03-25)中级财务会计(00155)8

对于银行已经入账而企业尚未入账的未达账项，企业应当(　)。

A.根据银行对账单记录的金额入账

B.待结算凭证到达后入账

C.根据银行对账单编制自制凭证入账

D.在编制银行存款余额调节表的同时入账

正确答案是B

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