According to regulation "enterprise system of account " , enterprise ought to check deposits held in banks balance and bank statement at the regular intervals , work out deposits held in banks balance monthly adjusting a form , make the balance adjusting bank statement in the day afer tomorrow be in harmony and. Since the bank and enterprise different as well as technicality is wrong to some extent on handling and affirming time in account affairs, sometimes may no consistent condition of both sides paper precis writer happened. The effect comparing the account lies in a bank by the fact that the precis writer the enterprise deposits held in banks daybook is recorded with the bank statement that the bank of deposit provides carries out a check , the deposits held in banks daybook balance finding out possessions's after reached an accounting item, and adjusted feasible adjustment of form by working out balance is compatible with the balance adjusting bank statement in the day afer tomorrow.