未达账项是指在企业和银行之间 由于凭证的传递时间不同 导致双方记账时间不一致 即一方已接到有
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未达账项是指在企业和银行之间，由于凭证的传递时间不同，导致双方记账时间不一致，即一方已接到有关结算凭证并已经登记入账，另一方由于尚未接到有关结算凭证而尚未入账的款项。（）The outstanding account refers to the amount that has not been recorded between the enterprise and the bank due to the difference in the delivery time of vouchers, i.e. One party has received the relevant voucher and has registered in the account, while the other party has not received the relevant voucher and has not yet registered in the account. （)
