dishonoured cheque 是支票不兑现, 因存入收入支票而结杲不兑现, 所以要把收支票的分录更改
就是过了期限才把支票或现金存入, 所以当期在银行没反映
balance as per cash book 就是跟cash book 一致
cash at bank as calculated 就是银行的现金跟计算一样, 并没有说跟cash book 一样
