（一）编写总账目录及总账内各科目页码时
(a) write a page when general ledger and general ledger in list, and subjects
1.根据企业的实际情况确定企业可能使用的会计科目，济南代理记账公司建议不要全部照搬，否则很多用不到的科目将造成空页码，有碍翻查。一般企业用到的会计科目大致只是企业会计准则中科目数量的2/3。但也应注意留有余地，做到有前瞻性，防止出现新业务新设科目造成顺序错乱。
1. According to the actual situation of enterprise may use the accounting subjects, jinan advice instead of copying all bookkeeping agency company, or with less than a lot of subjects will cause an empty page, incompatible with STH. Enterprises generally use accounting subjects only roughly two-thirds of the number of subjects in the accounting standard for business enterprises. But also leave room should be paid attention to, be proactive and prevent new business set course out-of-order.
2.在确定好会计科目后，要按企业会计准则编号顺序编写总账目录及总账内各科目页码。这样在每期期末编制财务报表时，就可按顺序进行，避免无规律编页造成的不必要的麻烦。这条看似简单，但现实中有很多人并没有做到。
2. After the sure good accountant course, according to accounting standard for business enterprises number order page write the general ledger and general ledger in the list, and subjects. This came in the final preparation of financial statements for each, can be, in order to avoid irregular paging cause unnecessary trouble. This article looks be like simple, but in reality there are a lot of people didn't do it.
（二）应有选择地贴口取纸
(2) should be selectively take the paper from the mouth of a stick
大多数会计都有在账本上贴口取纸的习惯，这样的确便于明细账的查找。但若不加选择地全部粘贴，不美观，也不再便于明细账的查找。济南代理记账公司建议比较实用的法是：对于明细科目较多的账本，可贴；明细科目较少的账本，则以使用账簿的目录为宜。当然各人习惯不同，也不强求。
Most accounting have the habit of mouth to take paper books with, so really facilitate subsidiary ledger lookup. But if indiscriminate full paste, not beautiful, also not easy to find the subsidiary ledger. Jinan bookkeeping agency company recommends practical method is: for detail course more books, can stick; Less detail course books, is to use the books of the directory is advisable. Habit, of course, each one is different, also don't compelled.
（三）根据企业业务量设置账本
(3) according to the enterprise business books
1.专用式账本必须要使用专用式的，这点济南代理记账公司建议不要简化。如：日记明细账、固定资产明细账、销售明细账、多栏式明细账（主要是成本费用类科目使用）、数量金额明细账（主要是存货类科目使用）、低值易耗品明细账、应交增值税明细账。
1. The special type must be using a special type of books, that jinan advice not to simplify the bookkeeping agency company. Such as: diary of a subsidiary ledger, subsidiary ledger of fixed assets, sales subsidiary ledger, multi-column subsidiary ledger (mainly cost subject to use), quantity, amount of subsidiary ledger (mainly the inventory class subjects use), low-value products subsidiary ledger, VAT payable subsidiary ledger.
2.其他类别的可以根据需要合并。如应收应付、其他应收应付等一些只有金额的科目可以按大类设一个或几个账本。
2. Other types of can according to need to merge. Such as accounts receivable and payable only amount of other receivables deal with and some other subjects can be set according to the categories of one or a few books.
济南代理记账公司：http://www.jnqqjz.com
