现金存银行做什么科目？

中文版

当我们把现金存入银行时，这一行为在会计上通常会被记录为“银行存款”这一科目。银行存款是企业或个人在银行中的存款，是流动资产的重要组成部分。

在会计分录中，将现金存入银行的操作通常被记录为：借方（现金账户）减少，贷方（银行存款账户）增加。这意味着现金流出企业的同时，银行存款增加。这样的分录能够清晰地反映出企业或个人资产的变化情况。

除了银行存款，还有其他与现金存款相关的会计科目，如“现金及现金等价物”、“短期投资”等。这些科目在会计报告中扮演着不同的角色，共同构成了企业的财务报表。

理解现金存银行所涉及的会计科目及其作用，对于企业和个人来说都非常重要。这有助于我们更好地管理资金，确保资产的安全和增值。

英文版

What Account Is Used When Depositing Cash in the Bank?

When we deposit cash into a bank, this transaction is typically recorded as a "bank deposit" account in accounting. Bank deposits refer to the deposits of a business or individual in the bank, which is an essential component of current assets.

In an accounting entry, depositing cash into the bank is usually recorded as a decrease in the cash account (debit) and an increase in the bank deposit account (credit). This means that while cash flows out of the business, bank deposits increase. Such entries clearly reflect the changes in the assets of a business or individual.

Apart from bank deposits, there are other accounting accounts related to cash deposits, such as "cash and cash equivalents" and "short-term investments". These accounts play different roles in financial reports, collectively构成the financial statements of a business.

Understanding the accounting accounts involved in cash deposits and their functions is crucial for businesses and individuals. This helps us better manage funds and ensure the safety and growth of assets.