I. Detailed Accounts
1、明细帐一般选用“活页式”帐页。主要有：三栏式、数量金额式和多栏式。
1. Detailed accounts generally use loose-leaf accounts. The main types are: three-column type, quantity and amount type and multi-column type.
2、明细帐记帐依据：按每月发生的业务，先后顺序编制记帐凭据，依据“记帐凭据”挂号明细帐。
2. Detailed Accounting Basis: According to the business that happens every month, the accounting vouchers are prepared in sequence, and the detailed accounts are registered according to the "Accounting Vouchers".
3、明细帐使用的格局：
3. The pattern of detailed account use:
（1）一般管理费用、经营费用等选用“多栏式”帐页记帐；（2）固定资产明细帐、库存商品明细帐等选用“数量金额式”帐页记帐。
(1) General management fees, operating expenses and other choices of "multi-column" accounting pages; (2) fixed assets detailed accounts, inventory commodity detailed accounts and other choices of "quantity and amount" accounting pages.
（3）应交税金、其他应交款、其他应收款、经营收入、经营成本、经营税金及附加等选用“三栏式”帐页记帐。
(3) Tax payable, other accounts payable, other receivables, operating income, operating costs, operating taxes and additions should be recorded on the "three-column" account page.
二、总帐
Two. General ledger
1、总帐一般选用“订本式帐簿”。
1. The general ledger generally chooses "subscription book".
2、总帐开设：是依据“一级会计科目”开设的。
2. General ledger opening: It is based on "first-class accounting subjects".
3、总帐挂号依据：是依据每月“记帐凭据汇总表”挂号的。
3. General ledger registration basis: it is registered on the basis of the monthly "summary table of accounting vouchers".
三、日记帐：现金日记帐和银行存款日记帐。
3. Diary: cash journal and bank deposit journal.
1、现金日记帐和银行存款日记帐，使用“订本式帐簿”，格局一般选用三栏式。
1. Cash journals and bank deposit journals use the "subscription-based book" format, which generally adopts the three-column format.
2、现金日记帐：是用来挂号库存现金每日的收入、开销和总存状况的帐簿。
2. Cash journal: An account used to register the daily income, expenses and general deposit status of cash in stock.
3、银行存款日记帐：是用来反映银行存款增加、削减和总存状况的帐簿。
3. Bank Deposit Diary: An account book used to reflect the increase, decrease and total deposit of bank deposits.
4、现金和银行存款日记帐，都是依据每月的记帐凭据挂号的。
4. Cash and bank deposit journals are registered on the basis of monthly accounting vouchers.
四、各种帐本、帐页的格局，可以到会计用品商店购买。
Fourth, the pattern of all kinds of books and pages can be purchased from accounting supplies stores.
