(1) Book binding. The first step of making an account is to prepare various account pages according to the document format of various account books to be used, and bind the account pages of loose leaf with account folder.
（2）开启帐本。在该阶段，财会人员必须在帐本的“开启表”上，注明公司名称、帐本名字、册数、序号、起始页码、开启时间及其做账工作人员和出纳工作人员名字，并盖章人名章和公司公章。另外，倘若财会人员产生变动，在“开启表”上也应标明工作交接时间、接办工作人员和监交工作人员名字，并由工作交接彼此签字或盖公章，便于确立经济发展义务。
(2) Open the account book. At this stage, the accounting personnel must indicate the company name, account book name, number of copies, serial number, starting page number, opening time and the names of the accounting staff and cashier staff on the "opening table" of the account book, and seal the person's seal and the company's official seal. In addition, if there is a change in accounting personnel, the "opening table" should also indicate the time of work handover, the names of the staff who take over the work and those who supervise the handover, and sign or affix official seals to each other for the purpose of establishing economic development obligations.
（3）创建帐户。中小型企业做账的第三步，就是说依照会计科目表的次序、名字，在总分类账账页上创建总分类账帐户，并依据总分类账帐户清单结转的规定，在每个隶属明细分类账户上创建二、三级明细分类账户。此外，中小型企业在本年度刚开始创建各个帐户的另外，也应将去年余额结转成本回来。
(3) Create an account. The third step for small and medium-sized enterprises to make accounts is to create general ledger accounts on the general ledger account page according to the order and name of the chart of accounts, and create secondary and tertiary Sub Ledger accounts on each subordinate sub ledger account according to the provisions of carrying forward the list of general ledger accounts. In addition, small and medium-sized enterprises should also carry forward the cost of last year's balance when they start to create accounts this year.
（4）编定号。中小型企业在做账全过程中，开启订本式帐本，需从页具有一页止次序编定号，不可跳页、缺号；应用活页帐本，应按帐户次序编本户页次号。各帐户编列号后，应填“帐户文件目录”，将账户名称页次登陆文件目录内，并黏贴数据库索引纸（帐户标识），注明账户名称，便于查找。
(4) Number. In the whole process of making accounts, the small and medium-sized enterprises need to start the order number from the first page to the last page, instead of skipping pages or missing numbers; when using loose leaf books, the page number of the account should be compiled according to the order of the account. After each account is numbered, it is required to fill in the "directory of account documents", log the account name page into the document directory, and paste the database index paper (account identification), indicating the account name for easy search.
到此，中小型企业建账流程基础进行。
At this point, small and medium-sized enterprises establish accounts based on the process.
但是，在现实生活中，一些中小型企业通常对做账工作中不足高度重视，进而导致公司出現账务错乱的状况。实际上，中小型企业做账针对公司保持尽快运营发展趋势具备关键实际意义。一方面，根据做账，中小型企业可以立即明确公司的企业安全生产状况，进而为经营人和高管管理决策出示根据。另一方面，做账针对公司准时进行税务申报、掌握公司税收情况也具备十分关键的功效。因此，中小型企业主应重视做账工作中，从而保证做账报税工作中地井然有序开展。
However, in real life, some small and medium-sized enterprises usually do not attach great importance to the work of accounting, which leads to the disorder of accounting. In fact, accounting for small and medium-sized enterprises has a key practical significance for the company to maintain the development trend of operation as soon as possible. On the one hand, according to the accounting, small and medium-sized enterprises can immediately clarify the safety production status of the company, and then show the basis for the management decisions of operators and senior managers. On the other hand, accounting for the company to timely tax declaration, grasp the company's tax situation also has a very important effect. Therefore, the owners of small and medium-sized enterprises should pay attention to the accounting work, so as to ensure the orderly development of accounting and tax declaration.
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