account establishment: it should be considered according to the scale and business characteristics. Such as intermediary, catering, housekeeping, communication, agency, technical services, consulting, tourism, printing and so on are all different. The method of establishing accounts is as follows:

1. Select one of the following accounting systems for enterprises (for comparison) for implementation. The accounting system of enterprises in various industries basically consists of four parts: general description, accounting subjects, accounting statements and appendix.

(1) The accounting system for tourism and catering service enterprises is applicable to all tourism and catering service enterprises, including travel agencies, restaurants, resorts, amusement parks, dance halls, restaurants, hotels, haircuts, baths, photography, washing, repair and consulting.

(2) Accounting system for transportation enterprises All enterprises engaged in ocean, coastal, inland river, highway, Haihe transportation, warehousing, ocean shipping agency, city electric cars, taxis, ferries, subways and other businesses.

(3) The accounting system for financial enterprises is applicable to banks, credit cooperatives, trust and investment companies, securities companies, leasing companies, finance companies and other financial enterprises established in China.

(4) The accounting system for post and telecommunications enterprises is applicable to all enterprises engaged in post and telecommunications in China.

(5) The accounting system for construction enterprises is applicable to construction enterprises established in China and engaged in construction, installation, production and operation.

2. Set the first-level subjects according to the accounting system; According to the actual situation, according to the need to set up two subjects.

in addition, no matter what industry enterprises, profit is the primary purpose; Profits are obtained by business activities; Any business activities will produce corresponding costs (the cost components of consulting industry and technical service industry that rely on knowledge to make money are wages-the labor remuneration of knowledgeable people, in addition to rent and water and electricity heating). Consulting industry is not "unprofitable business" as some people say.

ok, because the main business cost is a cost item matching the main business income, look at the first few lines of the income statement:

main business income-main business cost-main business tax and surcharges-operating expenses = main business profit.

therefore, the main business cost must be set according to the accounting system.

Tip: Read more books and magazines about accounting, and be diligent in thinking and connecting with practice.