As you review the June bank statement, you note that the following cancelled check, all written in May, are enclosed.

其中：cancelled check 是什么意思？

You decide to review the May bank statement as well, and you find a $100 bank credit (due to an incorrect charge) that the accountant ingnored in his May 31 conciliation.

其中：bank credit 是相对企业还是银行来说的贷方？