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企業(yè)代理記賬中的建賬原則

2015-07-25

建賬是指新建單位和原有單位在年度開始時,會計人員均應根據(jù)核算工作的需要設置應用賬簿,即“建賬”。建賬是代理記賬服務中的重要一步。下面濟南代理記賬公司分享一下企業(yè)代理記賬中的建賬原則。

Prepare accounts refers to the newly built units and the original unit at the beginning of the year, accounting personnel shall be according to the need to set up the books of the accounting work, namely the "subscription". Subscription is a very important step in bookkeeping agency services. The jinan bookkeeping agency company share subscription principle in the bookkeeping agency.
企業(yè)建賬要遵循以下三點原則:
Companies prepare accounts should follow three principles:
1.根據(jù)企業(yè)情況購置賬簿
1. According to the situation of enterprises to purchase books
不同的企業(yè)在建賬時所需購置的賬簿是不同的,總體講要依企業(yè)規(guī)模、經(jīng)濟業(yè)務的繁簡程度、會計人員的多少、采用的核算形式及電子化程度來確定。但無論何種企業(yè),都存在貨幣資金核算問題,現(xiàn)金和銀行存款日記賬都必須設置。另外還需設置相關的總賬和明細賬。所以,當一個企業(yè)剛成立時,一定要去會計用品商店購買這幾種賬簿和相關賬頁。
Different enterprises in the subscription required to purchase books is different, the whole should be in accordance with the enterprise scale, economic business verbosity, how many, adopt the form of business accounting of accounting personnel and to determine the electronic level. But no matter what kind of enterprise, all monetary fund accounting problems, cash and bank deposit journal must be set up. Also need to set the related general ledger and subsidiary ledger. So, when a business start-up, must go to accounting shop to buy these books and related ZhangYe.
2.依據(jù)企業(yè)業(yè)務量進行建賬
2. According to the enterprise business to build zhang
企業(yè)建賬規(guī)模與業(yè)務量是成正比的,規(guī)模大的企業(yè),業(yè)務量大,分工也復雜,會計賬簿需要的品種也多;企業(yè)規(guī)模小,業(yè)務量也小,會計賬簿需要的品種也少。因此,企業(yè)建賬規(guī)模要與企業(yè)業(yè)務量相適應。
Enterprise subscription is in direct proportion to the size and volume, large enterprises, the business is big, division of labor is also complex, varieties of accounting books need too much; Enterprise scale small, the volume is small, the variety of accounting books need less. Therefore, the enterprise subscription should be compatible with the enterprise business scale.
3.依據(jù)企業(yè)管理需求進行建賬
3. On the basis of enterprise management needs to prepare accounts
建立賬簿是為了滿足企業(yè)管理需要,為管理提供有用的會計信息,所以在建賬時以滿足管理需要為前提,避免重復設賬、記賬。
Is set up account books in order to meet the requirements of enterprise management, to provide useful accounting information to management, so when the subscription on the premise of satisfying the needs of the management and avoid duplication of accounts and bookkeeping.
建賬是一項非常重要的會計基礎工作。只有借助會計賬冊,才能進行會計信息的收集、整理、加工、儲存和提供;也只有通過會計賬冊,才能連續(xù)、系統(tǒng)、全面、綜合地反映單位的財務狀況和經(jīng)營成果。而依賴會計賬冊提供的信息,能從本質(zhì)上揭示出一個單位各個環(huán)節(jié)、各類經(jīng)濟活動的基本狀況和存在問題,使經(jīng)營管理者比較全面地了解和掌握經(jīng)營情況,及時采取必要的措施彌補不足,克服困難,改善經(jīng)營管理。因此,建賬對企業(yè)來說是一項十分重要的工作。因此,泉清作為一家濟南代理記賬公司,客戶既然選擇了我們,就是對于我們的信任,我們更加有責任有義務為企業(yè)建好帳,為企業(yè)的良好有序發(fā)展提供可靠地決策基礎與保障。

Subscription is a very important basic accounting work. Can only be carried out only with the aid of accounting books, accounting information collection, sorting, processing, storage and provide; Only through the accounting books, were continuous, systematic and comprehensive, integrated to reflect the financial position and operating results of an unit. And rely on the information provided by the accounting books, can essentially reveals a unit of each link, all kinds of basic situation and existing problems of economic activities, make the management more fully understand and grasp management, timely and take the necessary measures to make up the shortfall, overcome difficulties and improve the operation and management. Prepare accounts for the enterprise, therefore, is a very important work. Spring cleaning, therefore, as a jinan bookkeeping agency company, since customers chose us, is for our trust, we have more responsibility to have an obligation to build the account for the enterprise, for the good and orderly development of the enterprise to provide reliable decision basis and guarantee.

濟南代理記賬公司:http://www.yinyon.cn

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