（一）編寫(xiě)總賬目錄及總賬內(nèi)各科目頁(yè)碼時(shí)

(a) write a page when general ledger and general ledger in list, and subjects
1.根據(jù)企業(yè)的實(shí)際情況確定企業(yè)可能使用的會(huì)計(jì)科目，濟(jì)南代理記賬公司建議不要全部照搬，否則很多用不到的科目將造成空頁(yè)碼，有礙翻查。一般企業(yè)用到的會(huì)計(jì)科目大致只是企業(yè)會(huì)計(jì)準(zhǔn)則中科目數(shù)量的2/3。但也應(yīng)注意留有余地，做到有前瞻性，防止出現(xiàn)新業(yè)務(wù)新設(shè)科目造成順序錯(cuò)亂。
1. According to the actual situation of enterprise may use the accounting subjects, jinan advice instead of copying all bookkeeping agency company, or with less than a lot of subjects will cause an empty page, incompatible with STH. Enterprises generally use accounting subjects only roughly two-thirds of the number of subjects in the accounting standard for business enterprises. But also leave room should be paid attention to, be proactive and prevent new business set course out-of-order.
2.在確定好會(huì)計(jì)科目后，要按企業(yè)會(huì)計(jì)準(zhǔn)則編號(hào)順序編寫(xiě)總賬目錄及總賬內(nèi)各科目頁(yè)碼。這樣在每期期末編制財(cái)務(wù)報(bào)表時(shí)，就可按順序進(jìn)行，避免無(wú)規(guī)律編頁(yè)造成的不必要的麻煩。這條看似簡(jiǎn)單，但現(xiàn)實(shí)中有很多人并沒(méi)有做到。
2. After the sure good accountant course, according to accounting standard for business enterprises number order page write the general ledger and general ledger in the list, and subjects. This came in the final preparation of financial statements for each, can be, in order to avoid irregular paging cause unnecessary trouble. This article looks be like simple, but in reality there are a lot of people didn't do it.
（二）應(yīng)有選擇地貼口取紙
(2) should be selectively take the paper from the mouth of a stick
大多數(shù)會(huì)計(jì)都有在賬本上貼口取紙的習(xí)慣，這樣的確便于明細(xì)賬的查找。但若不加選擇地全部粘貼，不美觀，也不再便于明細(xì)賬的查找。濟(jì)南代理記賬公司建議比較實(shí)用的法是：對(duì)于明細(xì)科目較多的賬本，可貼；明細(xì)科目較少的賬本，則以使用賬簿的目錄為宜。當(dāng)然各人習(xí)慣不同，也不強(qiáng)求。
Most accounting have the habit of mouth to take paper books with, so really facilitate subsidiary ledger lookup. But if indiscriminate full paste, not beautiful, also not easy to find the subsidiary ledger. Jinan bookkeeping agency company recommends practical method is: for detail course more books, can stick; Less detail course books, is to use the books of the directory is advisable. Habit, of course, each one is different, also don't compelled.
（三）根據(jù)企業(yè)業(yè)務(wù)量設(shè)置賬本
(3) according to the enterprise business books
1.專(zhuān)用式賬本必須要使用專(zhuān)用式的，這點(diǎn)濟(jì)南代理記賬公司建議不要簡(jiǎn)化。如：日記明細(xì)賬、固定資產(chǎn)明細(xì)賬、銷(xiāo)售明細(xì)賬、多欄式明細(xì)賬（主要是成本費(fèi)用類(lèi)科目使用）、數(shù)量金額明細(xì)賬（主要是存貨類(lèi)科目使用）、低值易耗品明細(xì)賬、應(yīng)交增值稅明細(xì)賬。
1. The special type must be using a special type of books, that jinan advice not to simplify the bookkeeping agency company. Such as: diary of a subsidiary ledger, subsidiary ledger of fixed assets, sales subsidiary ledger, multi-column subsidiary ledger (mainly cost subject to use), quantity, amount of subsidiary ledger (mainly the inventory class subjects use), low-value products subsidiary ledger, VAT payable subsidiary ledger.
2.其他類(lèi)別的可以根據(jù)需要合并。如應(yīng)收應(yīng)付、其他應(yīng)收應(yīng)付等一些只有金額的科目可以按大類(lèi)設(shè)一個(gè)或幾個(gè)賬本。
2. Other types of can according to need to merge. Such as accounts receivable and payable only amount of other receivables deal with and some other subjects can be set according to the categories of one or a few books.
濟(jì)南代理記賬公司：http://www.www.cdmlwx.com