未达账项的情况主要有
A.企业已做增加入账,银行未入账
B.企业已做减少入账,银行未入账
C.银行已做增加入账,企业未入账
D.银行已做减少入账,企业未入账
E.企业、银行均未入账
正确答案是ABCD
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