1. Setting up accounts should fit in
建账是会计核算工作的根本办法和重要环节之一，是会计信息加工处置的，是企业查账、对账、结账以及随时理解财务情况和运营成果的关键阶段。企业有大小且行业各不同，会计人员应该根据范围和所属行业，依照《企业会计原则》、《小企业会计原则》及相关行业法规的请求，树立满足企业管理需求、便于提取会计信息的会计账簿。
Accounting construction is one of the basic methods and important links of accounting work, the center of accounting information processing and disposal, and the key stage of enterprise's checking, reconciliation, settlement and understanding of financial situation and operation results at any time. Enterprises have different sizes and industries. Accountants should set up accounting books to meet the needs of enterprise management and to facilitate the extraction of accounting information according to the scope and the requirements of Accounting Principles for Enterprises, Accounting Principles for Small Enterprises and relevant industry regulations.
2、建好“四本账”
2. Establishing "Four Accounts"
无论企业范围大小，无论会计程度上下，会计信息流的加工都来自于以下“四本账”的聚集，即总分类账、明细分类账、现金日记账和银行存款日记账。
Regardless of the scope of the enterprise and the degree of accounting, the processing of accounting information flow comes from the aggregation of the following four accounts: general ledger, subsidiary ledger, cash journal and bank deposit journal.
总分类账简称为总账，普通企业只设一本总分类账，外形运用订本账。建账时企业可参照规范科目，在不违背企业会计原则确认、计量和报告规则的前提下，自行设置合适本身特性的总账科目。
General ledger is abbreviated as general ledger. Ordinary enterprises only have one general ledger. The shape of the general ledger is to use subscription ledger. When establishing accounts, enterprises may set up general accounts with proper characteristics by themselves, referring to the standard subjects and without violating the rules of confirmation, measurement and reporting of accounting principles of enterprises.
明细分类账简称为明细账，是分户注销某一类经济业务明细状况的账簿，通常是依据二级或明细科目来设置账户。明细账普通运用活页账，依据不同的科目性质采用不同的栏目。例如，原资料采用多栏式分类账(收、发、存数量金额式);收入、费用、本钱类的明细账采用多栏式;债权债务类用三栏式。
The subsidiary ledger, referred to as the detailed ledger for short, is a kind of account book in which a household cancels the detailed status of a certain kind of economic business. It usually sets up an account according to the secondary or detailed items. Detailed ledgers usually use loose-leaf ledgers, which use different columns according to the nature of different subjects. For example, the original materials are classified into multi-column ledgers (amount of receipt, issuance and deposit); the detailed ledgers of income, cost and capital are classified into multi-column ledgers; and the creditor's rights and liabilities are classified into three columns.
明细账的设置应为企业运营管理效劳，例如普通企业管理者为关注的两个账目就是应收账款和存货，这两类资产的情况影响着企业的消费和销售才能，限制着企业的开展，应收账款明细账的设置应注重账龄明细剖析和坏账准备明细的计提;存货明细账除分别设置原资料、库存商品等明细账外，还要依据存货的库龄、积压毁损水平以及市场行情等，设置相应的存货涨价准备金明细账。
The establishment of detailed accounts should serve the operation and management of enterprises, such as accounts receivable and inventory, which are the two accounts most concerned by ordinary business managers. The situation of these two types of assets affects the consumption and sales ability of enterprises and restricts the development of enterprises. The establishment of detailed accounts receivable should focus on the detailed analysis of the age of accounts and the detailed provision of bad debts. In addition to the detailed accounts of materials and goods in stock, the detailed accounts of the reserve for stock price increase should also be set up according to the storage age of the stock, the level of damage caused by the backlog and the market quotation.
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，均应运用订本账。库存现金日记账请求日清月结，余额应与出纳保管的库存现金相符，并根绝资金的体外循环，根绝“小金库”的发作。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理表。现金流是企业的血液，是管理者每天都要关注的财务数据。企业财务人员必需每天及时更新和核对货币资金账目，使管理者决策做到对症下药。
No matter what kind of enterprise, there is a problem of currency and capital accounting. It is necessary to keep cash in stock and bank deposit journals, and subscription accounts should be used. The balance should be in line with the cash deposited in the cashier's custody, and the cardiopulmonary bypass of funds should be eradicated, and the occurrence of "small treasury" should be eradicated. The balance of bank deposit journal should be consistent with the bank statement. A reconciliation form of bank deposit balance should be prepared at the beginning of the month. Cash flow is the blood of an enterprise and the financial data that managers should pay attention to every day. Enterprise financial personnel must update and check the accounts of monetary funds in time every day, so that managers can make the right decisions.
3、建账要慎重
3. Be cautious in setting up accounts
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服从的职业操守。
No external accounts. Accounting should be based on good faith, do not make false accounts, do not set up external accounts, which is the professional ethics that every accountant should obey.
建好备查账。并非每个企业都要设置备查账簿，关于一些经济事项冗杂而总账和明细账又不能细致反映的业务，能够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，备查簿便是好的备忘录。
Build up a ready account for checking. Not every enterprise has to set up a record book. For some business which is miscellaneous in economic matters but can not be reflected in detail in general ledger and detailed ledger, it can set up such as account receivable record book, bill receivable record book, deferred tax record book and so on. When checking accounts afterwards, the best memo is the memo.
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