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企业代理记账中的建账原则

2015-07-25

建账是指新建单位和原有单位在年度开始时,会计人员均应根据核算工作的需要设置应用账簿,即“建账”。建账是代理记账服务中的重要一步。下面济南代理记账公司分享一下企业代理记账中的建账原则。

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.
企业建账要遵循以下三点原则:
Companies prepare accounts should follow three principles:
1.根据企业情况购置账簿
1. According to the situation of enterprises to purchase books
不同的企业在建账时所需购置的账簿是不同的,总体讲要依企业规模、经济业务的繁简程度、会计人员的多少、采用的核算形式及电子化程度来确定。但无论何种企业,都存在货币资金核算问题,现金和银行存款日记账都必须设置。另外还需设置相关的总账和明细账。所以,当一个企业刚成立时,一定要去会计用品商店购买这几种账簿和相关账页。
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.依据企业业务量进行建账
2. According to the enterprise business to build zhang
企业建账规模与业务量是成正比的,规模大的企业,业务量大,分工也复杂,会计账簿需要的品种也多;企业规模小,业务量也小,会计账簿需要的品种也少。因此,企业建账规模要与企业业务量相适应。
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.依据企业管理需求进行建账
3. On the basis of enterprise management needs to prepare accounts
建立账簿是为了满足企业管理需要,为管理提供有用的会计信息,所以在建账时以满足管理需要为前提,避免重复设账、记账。
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.
建账是一项非常重要的会计基础工作。只有借助会计账册,才能进行会计信息的收集、整理、加工、储存和提供;也只有通过会计账册,才能连续、系统、全面、综合地反映单位的财务状况和经营成果。而依赖会计账册提供的信息,能从本质上揭示出一个单位各个环节、各类经济活动的基本状况和存在问题,使经营管理者比较全面地了解和掌握经营情况,及时采取必要的措施弥补不足,克服困难,改善经营管理。因此,建账对企业来说是一项十分重要的工作。因此,泉清作为一家济南代理记账公司,客户既然选择了我们,就是对于我们的信任,我们更加有责任有义务为企业建好帐,为企业的良好有序发展提供可靠地决策基础与保障。

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.

济南代理记账公司:http://www.jnqqjz.com