最近,在地区财务互核互学活动中,鉴于各单位帐簿设置存在着空缺不全,重复记帐和不能完全满足报表需要等问题,特提出我们的看法,供参考。工业企业财务帐簿,在总帐的统管下,如何设置分户明细帐?即怎样根据会计制度和一级科目的经济性质,设置相适应的二级帐、三级帐和格式不同的资金明细帐或数量帐或专栏帐。一、固定资产的二级科目按照会计制度和报表要求共有七个,必须分设七个二级帐户。并按固定资产具体名称设置三级帐户(附在各二级帐户后面)。 1、生产用固定资产;①房屋、②建筑物、③动力设备、④传导设备、⑤工作机器及设备、⑥工具、仪器、⑦运输设备、⑧管理用具; 2、非生产固定资产; 3、租出固定资产; 4、未使用固定资产; 5、不需用固定资产; 6、封存固定资产; 7、土地。二、原材料。根据会计制度,原材料的二级科目有原料及主要材料、辅助材料、外购半成品(外购 Recently, in the regional financial mutual nuclear learning activities, given that there are vacancies in the book setting of each unit, duplicate accounting, and the inability to fully meet reporting needs, we specifically put forward our views for reference. How do you set up a household subsidiary account under the general ledger account of an industrial enterprise’s financial account book? That is, how to set up appropriate secondary accounts, third-level accounts, and different types of funds according to the accounting system and the economic nature of the primary subject. Account or quantity account or column account. I. There are seven secondary accounts for fixed assets in accordance with the accounting system and reporting requirements. There must be seven secondary accounts. A third-level account is set up according to the specific name of the fixed asset (attached to each secondary account). 1. Production of fixed assets; 1 house, 2 buildings, 3 power equipment, 4 conduction equipment, 5 work machines and equipment, 6 tools, equipment, 7 transport equipment, 8 management tools; 2, non-production of fixed assets; 3, 4. Lease out fixed assets; 4. Not use fixed assets; 5. No need to use fixed assets; 6. Seal up fixed assets; Second, raw materials. According to the accounting system, the secondary materials for raw materials include raw materials and main materials, auxiliary materials, and semi-finished products purchased (outsourcing