企业建账方法与技巧

Methods and Techniques of Enterprise Set-up Accounts

建账方法与技巧是每一名会计人员应掌握的基本业务技能,本文就企业初始设立、合并、年末结束旧账另立新账等不同情形的建账方法与技巧进行了探讨。

Set-up accounts methods and techniques are the basic business skills that every accountant should master. In this paper, different kinds of set-up accounts methods and techniques such as the initial establishment, combination, finishing the old account and separating a new account are discussed.