企业财务核算的基础工作要求明细分类帐的前面都要开设总帐页,但设置方法无统一规定,有的按登记总帐的办法设置,以记帐凭证汇总表为依据,登记各明细帐的汇总帐页;有的根据成本计算周期设置,按各明细帐每月的借贷(增减)发生总额登记,反映全年各月的业务发生情况。我觉得,后一种方法较为可取,用这种方法登记成本业务的明细帐,如“基本生产”、“车间经费”、“企业管理费”时,汇总帐页只需反映本期内总的费用支出及结转内容;“专用基金”明细帐只需反映本期内的提取和支出总额,往来业务的明细帐只需反映本期内债权、债务发生总额 The basic work requirements of corporate financial accounting detail ledger in front of the general ledger pages to be opened, but there is no uniform set of provisions, and some methods set by registering general ledger to voucher summary table as a basis, register the details of the account The general ledger page; some according to the costing cycle settings, according to the breakdown of the monthly loans (increase or decrease) occurred total registration, reflecting the business throughout the year. In my opinion, the latter method is preferable. In this method of registering the details of cost operations, such as “basic production”, “workshop expenses” and “management fees”, the summary page only needs to reflect the total Expenses and carry-over content; “Dedicated Fund” subsidiary only need to reflect the current period of the total amount of withdrawals and expenditures, transactions between the current account only reflect the claims, the total debt