對(duì)于一家剛剛注冊(cè)成立的公司而言，想要在財(cái)務(wù)上完全符合相關(guān)規(guī)定，濟(jì)南代理記賬公司認(rèn)為應(yīng)該建立如下的賬目：

For a newly registered company, want to completely conform to the related provisions on financial, jinan bookkeeping agency company think should set up the following account:
1、總賬
1, the general ledger
總賬是指總分類賬簿（General Ledger）也稱總分類賬。是根據(jù)總分類科目開設(shè)賬戶，用來(lái)登記全部經(jīng)濟(jì)業(yè)務(wù)，進(jìn)行總分類核算，提供總括核算資料的分類賬簿。
General Ledger is refers to the General Ledger books (General gotten) is also called the General Ledger. Is according to the general ledger account to open account, which is used to register all the economic business, general ledger accounting, provide blanket ledger book of accounting data.
2、銀行日記賬
2, bank journal
是專門用來(lái)記錄銀行存款收支業(yè)務(wù)的一種特種日記賬。銀行存款日記賬必須采用訂本式賬簿，其賬頁(yè)格式一般采用“收入”（借方）、“支出”（貸方）和“余額”三欄式。
Is specially used to record a special journal business bank deposit payments. Bank deposit journal must adopt this type of books, a "income" commonly used their ZhangYe format (debit), "spending" (lenders) and the "balance" column.
3、現(xiàn)金日記賬
3, cash journal
現(xiàn)金日記賬（Cash Journal）用來(lái)逐日反映庫(kù)存現(xiàn)金的收入、付出及結(jié)余情況的特種日記賬。由單位出納人員根據(jù)審核無(wú)誤的現(xiàn)金收、付款憑證和從銀行提現(xiàn)的銀付憑證逐筆進(jìn)行登記的。
Cash Journal (Cash Journal) is used to reflect the Cash income, pay on a daily basis and balance of special journals. Cashier personnel according to review and correct by the unit of cash and proof of payment and withdrawal from the bank proof silver pay that weaves for registration.
4、明細(xì)分類賬
4, the subsidiary ledger
明細(xì)分類賬，是指按照明細(xì)分類賬戶進(jìn)行分類登記的賬簿，是根據(jù)單位開展經(jīng)濟(jì)管理的需要，對(duì)經(jīng)濟(jì)業(yè)務(wù)的詳細(xì)內(nèi)容進(jìn)行的核算，是對(duì)總分類賬進(jìn)行的補(bǔ)充反映。
Subsidiary ledger, it is to point to classify according to the subsidiary ledger account registration books, is to meet the needs of the unit to carry out the economic management, the detailed contents of economic business accounting, is the addition to the general ledger to reflect.
5、管理費(fèi)用記賬
5, management costs accounting
在“管理費(fèi)用”科目中核算，貸記“現(xiàn)金”、“銀行存款”、“應(yīng)付職工薪酬”等科目；月終，將借方歸集的管理費(fèi)用全部由“管理費(fèi)用”科目的貸方轉(zhuǎn)入“本年利潤(rùn)”科目的借方，計(jì)入當(dāng)期損益。結(jié)轉(zhuǎn)管理費(fèi)用后，“管理費(fèi)用”科目期末無(wú)余額。
In the "management expenses" course business accounting, credit "cash", "bank deposit", "deal with worker pay" and other subjects; Reading, will debit the collection management fee all by "management expenses" course of credit into the "profits" of the current year course debit, included in the current profits and losses. After management fees, carry forward "management expenses" course final balance.
6、營(yíng)業(yè)費(fèi)用記賬
6, operating expenses account
營(yíng)業(yè)費(fèi)用明細(xì)表是反映企業(yè)在報(bào)告期內(nèi)的營(yíng)業(yè)費(fèi)用及其構(gòu)成情況的報(bào)表。
Schedule of operating expenses is inside report period reflect enterprise operating expenses and the composition of the report.
7、財(cái)務(wù)費(fèi)用記賬
7, financial cost accounting
8、固定資產(chǎn)明細(xì)賬
8, fixed assets of subsidiary ledger
9、應(yīng)收應(yīng)付明細(xì)賬
9, accounts receivable subsidiary ledger payable
通過(guò)對(duì)不同類別賬目的記錄來(lái)體現(xiàn)企業(yè)的整體運(yùn)營(yíng)情況，如何企業(yè)在財(cái)務(wù)方面有任何文圖，歡迎聯(lián)系濟(jì)南代理記賬公司-泉清財(cái)務(wù)，我們?cè)敢宰钫鎿吹膽B(tài)度為您提供最好的服務(wù)。
Based on different categories account records to reflect the enterprise the whole operation, how the enterprises in the financial aspect of any figure, welcome to contact jinan springs - clear financial bookkeeping agency company, we would like to the most sincere attitude to provide the best service for you.
濟(jì)南代理記賬公司：http://www.www.cdmlwx.com