（一）編寫總賬目錄及總賬內各科目頁碼時

(a) write a page when general ledger and general ledger in list, and subjects
1.根據企業的實際情況確定企業可能使用的會計科目，濟南代理記賬公司建議不要全部照搬，否則很多用不到的科目將造成空頁碼，有礙翻查。一般企業用到的會計科目大致只是企業會計準則中科目數量的2/3。但也應注意留有余地，做到有前瞻性，防止出現新業務新設科目造成順序錯亂。
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.在確定好會計科目后，要按企業會計準則編號順序編寫總賬目錄及總賬內各科目頁碼。這樣在每期期末編制財務報表時，就可按順序進行，避免無規律編頁造成的不必要的麻煩。這條看似簡單，但現實中有很多人并沒有做到。
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）應有選擇地貼口取紙
(2) should be selectively take the paper from the mouth of a stick
大多數會計都有在賬本上貼口取紙的習慣，這樣的確便于明細賬的查找。但若不加選擇地全部粘貼，不美觀，也不再便于明細賬的查找。濟南代理記賬公司建議比較實用的法是：對于明細科目較多的賬本，可貼；明細科目較少的賬本，則以使用賬簿的目錄為宜。當然各人習慣不同，也不強求。
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）根據企業業務量設置賬本
(3) according to the enterprise business books
1.專用式賬本必須要使用專用式的，這點濟南代理記賬公司建議不要簡化。如：日記明細賬、固定資產明細賬、銷售明細賬、多欄式明細賬（主要是成本費用類科目使用）、數量金額明細賬（主要是存貨類科目使用）、低值易耗品明細賬、應交增值稅明細賬。
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.其他類別的可以根據需要合并。如應收應付、其他應收應付等一些只有金額的科目可以按大類設一個或幾個賬本。
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.
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