今日濟南代理記賬公司為大家帶來“建賬需要留心的三個關鍵點”，希望對大家的學習和工作有所幫助。
Jinan bookkeeping agency company, to join today "prepare accounts need to be aware of the three key points", hope to help you study and work.
萬事開頭難，企業初始建賬頗為關鍵，要建立一套得心應手的賬簿，濟南代理記賬公司建議須留心以下三個關鍵點。
All things are difficult before they are easy, the enterprise is vital to the initial subscription, to establish a set of handy books, bookkeeping agency company jinan advice must be aware of the following three key points.
建賬要合身（Subscription to fit）
建賬是會計核算工作的基本方法和重要環節之一，是會計信息加工處理的中樞，是企業查賬、對賬、結賬以及隨時了解財務狀況和經營成果的關鍵階段。企業有大小，行業各不同，濟南代理記賬公司建議會計人員應該依據規模和所屬行業，按照《企業會計準則》、《小企業會計準則》及相關行業法規的要求，建立滿足企業管理需要、便于提取會計信息的會計賬簿。
Build zhang is one of the basic method and important link of accounting work, is the centre of the accounting information processing, is the enterprise audit, reconciliation, invoicing, and understand the key stage of the financial position and operating results at any time.Different enterprise size, industry, jinan bookkeeping agency company suggested accounting personnel should be based on size and related industries, and in accordance with the accounting standards for enterprises ", "small business accounting standards and related industry regulatory requirements, building can meet the needs of enterprise management and facilitate the accounting books of the extraction of accounting information.
建賬不可事無巨細，也不能模糊籠統，要繁簡有度，操作自如。
Prepare accounts do not nor fuzzy general, in detail, and simplified to moderately, operate freely.
例如，工業企業會計核算涉及內容眾多，成本費用的歸集與計算也較為復雜，工業企業建賬應將存貨賬與成本費用賬進行詳細列示，便于企業進行精細化管理；商業企業除主要核算商品的進貨成本與銷貨成本外，商品進銷差價也是商業行業一個特有的賬簿。
Industrial enterprise accounting, for example, many contents, and the account of the cost calculation is more complex, industrial enterprises build zhang inventory account should be detailed list with cost account, is advantageous for the enterprise to carry on the fine management;Business enterprise purchase cost of goods in addition to the main accounting and cost of goods sold, goods net price difference is also a unique books business industry.
建好“四本賬”（Build "four books"）
無論企業規模大小，無論會計水平高低，會計信息流的加工都來自于以下“四本賬”的匯集，即總分類賬、明細分類賬、現金日記賬和銀行存款日記賬。
No matter how big or small enterprise scale, regardless of the level of accounting of accounting information processing from the following collection of "four books", namely, general ledger, subsidiary ledger, cash journal and bank deposit journal.
總分類賬簡稱為總賬，一般企業只設一本總分類賬，外形使用訂本賬。總賬科目的設置可以參照《企業會計準則——應用指南》附錄：會計科目和主要賬務處理。
General ledger ledgers for short, general enterprise only establish a general ledger, book appearance using this account.General ledger account Settings can be reference to the accounting standards for enterprises - application guide appendix: accounting subjects and major accounting treatment.
《企業會計準則——應用指南》附錄共有6類156個一級會計科目，與以往的《企業會計制度》的5類會計科目相比，多了一類“共同類”會計科目，一般企業不會涉及到。建賬時企業可參照以上6類標準科目，在不違反企業會計準則確認、計量和報告規定的前提下，自行設置適合自身特點的總賬科目。
The accounting standards for enterprises - application guide the appendix six class 156 primary accountant course, with past five types of "enterprise accounting system and accounting subject, compared to more than a class of" common class "accounting subjects, generally do not involve.Prepare accounts when enterprises can refer to more than 6 class standard course, without violating the accounting standards for enterprises under the premise of recognition, measurement and reporting provisions, to set a general ledger of suitable subjects.
明細分類賬簡稱為明細賬，是分戶登記某一類經濟業務明細情況的賬簿，通常是根據二級或明細科目來設置賬戶。明細賬一般使用活頁賬，根據不同的科目性質采用不同的欄目。例如，原材料采用多欄式分類賬（收、發、存數量金額式）；收入、費用、成本類的明細賬采用多欄式；債權債務類用三欄式。
Subsidiary ledger subsidiary ledger for short, is the household registration detail one kind of economic business books, are usually based on the secondary or subsidiary subject to set up the account.Subsidiary ledger generally use loose-leaf account, according to the nature of different subjects in different columns.Raw materials, for example, using multiple column ledger (received and sent, the deposit amount type);Revenues, expenses, costs of subsidiary ledger using multi-column type;Creditor's rights debt class with three column.
明細賬的設置應為企業經營管理服務，例如，一般企業管理者最為關注的兩個賬目就是應收賬款和存貨，這兩類資產的狀況影響著企業的生產和銷售能力，制約著企業的發展，應收賬款明細賬的設置應注重賬齡明細分析和壞賬準備明細的計提；存貨明細賬除分別設置原材料、庫存商品等明細賬外，還要根據存貨的庫齡、積壓毀損程度以及市場行情等，設置相應的存貨跌價準備金明細賬。
Subsidiary ledger setting should be enterprise management service, for example, general enterprise managers place the most emphasis is two accounts receivables and inventory, the two types of assets status affects the enterprise's production and sales ability, it restricts the development of the enterprise, the setting of the accounts receivable subsidiary ledger should pay attention to aging detail analysis and preparation of detailed provisions;Inventory subsidiary ledger in addition to the raw materials, inventory and other subsidiary ledger were set up, and according to the backlog of inventory of library of age, damage degree and the market, set up corresponding inventory depreciation reserve subsidiary ledger.
無論何種企業，都存在貨幣資金核算問題，庫存現金日記賬和銀行存款日記賬是必設的，均應使用訂本賬。庫存現金日記賬要求日清月結，余額應與出納保管的庫存現金相符，并杜絕資金的體外循環，杜絕“小金庫”的發生。
Monetary fund accounting problems, no matter what kind of enterprise, inventory is cash journal and bank deposit journal will set, both should be used for this account.Stock cash journal asked nissin month knot, the balance should be commensurate with the amount of cash the cashier, and put an end to the extracorporeal circulation of funds, prevent the happening of the "bonus".
銀行存款日記賬余額應與銀行對賬單相符，月初要編制銀行存款余額調節表。現金流是企業的血液，是管理者每天都要關注的財務數據。濟南代理記賬公司提醒企業財務人員必須每天及時更新和核對貨幣資金賬目，使管理者決策做到有的放矢。
Balance of bank deposit journal should be consistent with bank statements, early to prepare bank reconciliation.Cash flow is the blood of the enterprise, managers focus on the financial data of every day.Jinan bookkeeping agency company remind enterprise financial personnel check the monetary fund accounts, must update every day and make management decision to dispose.
建賬要謹慎（Prepare accounts be careful）
不建賬外賬。會計應以誠信為本，不做假賬，不設賬外賬，這是每一個會計人員應遵從的職業操守。
Don't build zhang zhang.Accounting should be based on sincerity, do not do false account, do not set concealed accounts, it is each accounting personnel shall obey the professional ethics.
建好備查賬。并非每個企業都要設置備查賬簿，對于一些經濟事項繁雜而總賬和明細賬又不能詳細反映的業務，濟南代理記賬公司建議財務人員可以設置如應收賬款備查簿、應收票據備查簿、遞延稅款備查簿等。事后查賬時，備查簿便是最好的備忘錄。
Built for audit.Not every enterprise to set up the reference books, some economic events multifarious and general ledger and subsidiary ledger and can't reflect the business in detail, jinan bookkeeping agency company advised recorded financial personnel can set such as accounts receivable memorandum recorded, recorded notes receivable memorandum, deferred tax memorandum, etc.Recorded after the audit, the memorandum is the best memo.
資料要齊全。成立一個合法的企業必須有以下資料：組織機構代碼證、公司章程、營業執照、國地稅稅務登記證、驗資報告等，以上資料是會計建賬的法律依據。
Information to complete.Establish a legitimate enterprise must have the following information: organization code certificate, the company's articles of association, business license, the local tax registration certificate, capital verification report, etc., the above information are build zhang the legal basis of accounting.
濟南代理記賬公司：http://www.yinyon.cn