未达账项是指由于企业与银行取得凭证的实际时间不同，导致记账时间不一致，而发生的一方已取得结算凭证且已登记入账，而另一方未取得结算凭证尚未入账的款项；不包括遗失结算凭证、发现的待补结算凭证。

未达账项主要是因为企业和银行收到结算凭证的时间不一致。比如，企业委托银行向外地某单位收款，银行收到对方支付款项的结算凭证后，就记账增加企业的银行存款，再将结算凭证传递给企业，企业在收到结算凭证后再记录增加自己账上的银行存款。在银行收到结算凭证至企业收到结算凭证期间，就形成了未达账项。

未达账项的英文一般可以用“deposit(s) in transit”表示，Investopedia对其的英文解释如下：A "deposit in transit" is an accounting term that refers to checks or other non-cash payments that a company received and recorded in its accounting system, but which have not yet been cleared by its bank.

以下为相关示例：

次月初，完成上月结账与报表后，一般是每月7日到15日期间，会计编制电子版银行余额调节表后，发给财务经理审核银行余额调节表上的信息是否正确、一致。

如有「未达账项」，财务经理就安排会计跟进取得银行单据等支持文件进行后期的记账处理。

如无「未达账项」，日常的银行余额调节表作为会计档案归档保存，不需要向管理层汇报。

At the beginning of the next month, after completing the closing of accounts and statements of the previous month (generally from 7th to 15th day of each month), the accountant will prepare the electronic bank reconciliation statement and send the same to the finance manger to review whether the information on the bank reconciliation statement is correct and consistent.

If there are any deposits in transit, the finance manager will arrange the accountant to obtain supporting documents including bank documents for later bookkeeping.

If there are no deposits in transit, the daily bank reconciliation statement will be filed and kept as accounting files, and no report to the management is required.