對于一家剛剛注冊成立的公司而言,想要在財務上完全符合相關規定,濟南代理記賬公司認為應該建立如下的賬目:
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。是根據總分類科目開設賬戶,用來登記全部經濟業務,進行總分類核算,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
是專門用來記錄銀行存款收支業務的一種特種日記賬。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、現金日記賬
3, cash journal
現金日記賬(Cash Journal)用來逐日反映庫存現金的收入、付出及結余情況的特種日記賬。由單位出納人員根據審核無誤的現金收、付款憑證和從銀行提現的銀付憑證逐筆進行登記的。
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、明細分類賬
4, the subsidiary ledger
明細分類賬,是指按照明細分類賬戶進行分類登記的賬簿,是根據單位開展經濟管理的需要,對經濟業務的詳細內容進行的核算,是對總分類賬進行的補充反映。
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、管理費用記賬
5, management costs accounting
在“管理費用”科目中核算,貸記“現金”、“銀行存款”、“應付職工薪酬”等科目;月終,將借方歸集的管理費用全部由“管理費用”科目的貸方轉入“本年利潤”科目的借方,計入當期損益。結轉管理費用后,“管理費用”科目期末無余額。
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、營業費用記賬
6, operating expenses account
營業費用明細表是反映企業在報告期內的營業費用及其構成情況的報表。
Schedule of operating expenses is inside report period reflect enterprise operating expenses and the composition of the report.
7、財務費用記賬
7, financial cost accounting
8、固定資產明細賬
8, fixed assets of subsidiary ledger
9、應收應付明細賬
9, accounts receivable subsidiary ledger payable
通過對不同類別賬目的記錄來體現企業的整體運營情況,如何企業在財務方面有任何文圖,歡迎聯系濟南代理記賬公司-泉清財務,我們愿以最真摯的態度為您提供最好的服務。
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.
濟南代理記賬公司:http://www.yinyon.cn