Junior Accounting Qualification (China)

Practice session

At month-end, Company A's bank ledger balance is RMB 180,000, while the bank statement balance is RMB 210,000. Investigation reveals Company A recorded bank interest income of RMB 5,000 that the bank credited but Company A has not received advice for, and the bank collected an entrusted receivable of RMB 25,000 not yet recorded by Company A. Which statement regarding the Bank Reconciliation Statement (银行存款余额调节表) is CORRECT?

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