今日济南代理记账公司为大家带来“建账需要留心的三个关键点”，希望对大家的学习和工作有所帮助。
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.
万事开头难，企业初始建账颇为关键，要建立一套得心应手的账簿，济南代理记账公司建议须留心以下三个关键点。
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.
建账要合身（Subscription to fit）
建账是会计核算工作的基本方法和重要环节之一，是会计信息加工处理的中枢，是企业查账、对账、结账以及随时了解财务状况和经营成果的关键阶段。企业有大小，行业各不同，济南代理记账公司建议会计人员应该依据规模和所属行业，按照《企业会计准则》、《小企业会计准则》及相关行业法规的要求，建立满足企业管理需要、便于提取会计信息的会计账簿。
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.
建账不可事无巨细，也不能模糊笼统，要繁简有度，操作自如。
Prepare accounts do not nor fuzzy general, in detail, and simplified to moderately, operate freely.
例如，工业企业会计核算涉及内容众多，成本费用的归集与计算也较为复杂，工业企业建账应将存货账与成本费用账进行详细列示，便于企业进行精细化管理；商业企业除主要核算商品的进货成本与销货成本外，商品进销差价也是商业行业一个特有的账簿。
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“四本账”（Build "four books"）
无论企业规模大小，无论会计水平高低，会计信息流的加工都来自于以下“四本账”的汇集，即总分类账、明细分类账、现金日记账和银行存款日记账。
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.
总分类账简称为总账，一般企业只设一本总分类账，外形使用订本账。总账科目的设置可以参照《企业会计准则——应用指南》附录：会计科目和主要账务处理。
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.
《企业会计准则——应用指南》附录共有6类156个一级会计科目，与以往的《企业会计制度》的5类会计科目相比，多了一类“共同类”会计科目，一般企业不会涉及到。建账时企业可参照以上6类标准科目，在不违反企业会计准则确认、计量和报告规定的前提下，自行设置适合自身特点的总账科目。
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.
明细分类账简称为明细账，是分户登记某一类经济业务明细情况的账簿，通常是根据二级或明细科目来设置账户。明细账一般使用活页账，根据不同的科目性质采用不同的栏目。例如，原材料采用多栏式分类账（收、发、存数量金额式）；收入、费用、成本类的明细账采用多栏式；债权债务类用三栏式。
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.
明细账的设置应为企业经营管理服务，例如，一般企业管理者最为关注的两个账目就是应收账款和存货，这两类资产的状况影响着企业的生产和销售能力，制约着企业的发展，应收账款明细账的设置应注重账龄明细分析和坏账准备明细的计提；存货明细账除分别设置原材料、库存商品等明细账外，还要根据存货的库龄、积压毁损程度以及市场行情等，设置相应的存货跌价准备金明细账。
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.
无论何种企业，都存在货币资金核算问题，库存现金日记账和银行存款日记账是必设的，均应使用订本账。库存现金日记账要求日清月结，余额应与出纳保管的库存现金相符，并杜绝资金的体外循环，杜绝“小金库”的发生。
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".
银行存款日记账余额应与银行对账单相符，月初要编制银行存款余额调节表。现金流是企业的血液，是管理者每天都要关注的财务数据。济南代理记账公司提醒企业财务人员必须每天及时更新和核对货币资金账目，使管理者决策做到有的放矢。
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.
建账要谨慎（Prepare accounts be careful）
不建账外账。会计应以诚信为本，不做假账，不设账外账，这是每一个会计人员应遵从的职业操守。
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.
建好备查账。并非每个企业都要设置备查账簿，对于一些经济事项繁杂而总账和明细账又不能详细反映的业务，济南代理记账公司建议财务人员可以设置如应收账款备查簿、应收票据备查簿、递延税款备查簿等。事后查账时，备查簿便是最好的备忘录。
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.
资料要齐全。成立一个合法的企业必须有以下资料：组织机构代码证、公司章程、营业执照、国地税税务登记证、验资报告等，以上资料是会计建账的法律依据。
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.
济南代理记账公司：http://www.jnqqjz.com
