16,400-990，是因為本月銀行付出去的錢之中有些是包括上個月的。將之減除才知道實際銀行為七月支付的是多少。 將17,500-(16,400-990)就可以知道實際公司已開出支票，銀行尚未支付的是哪些錢了。 至於在途存款的觀念是一樣的，所以算法也是一樣的~! 在途存款是指公司帳上已記為存款，但...
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