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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