2. There must be bank deposits, because according to the accounting standards, the daily cash flow of enterprises should not be more than 5,. Bank deposits and withdrawals and bank transfers should be recorded.

3. For example, the management expenses of an enterprise include office expenses, utilities, rental expenses, hospitality expenses, transportation expenses, travel expenses and others. Then the management fee is a multi-column account. The detailed subjects under it are the details to be recorded in each column.

4. The quantity and amount account refers to the unit price, quantity and amount of materials, recorded materials of inventory goods and inventory goods. As for small instruments, you don't register the quantity and amount account, you can make a ledger yourself. Low-value consumables are not registered in the quantity and amount account. Under the new accounting standards, low-value consumables can be amortized directly. Charge it to expenses.

5. The purpose of setting up accounts for fixed assets is to calculate depreciation and impairment. Enterprises should accrue depreciation of fixed assets every month, and the book shows the original value of fixed assets, accrued depreciation amount, depreciation period and net value of fixed assets. It is designed to facilitate the management of fixed assets.

6. Income-expense = profit is declared as tax, and then multiplied by the applicable tax rate is the taxable amount. A three-column subsidiary ledger can be established for A/P and A/R.. If the enterprise is a commodity circulation enterprise, if there is a tax deduction for the input and output items, the deduction amount should be deducted.

7. One book should be enough for a three-column style. If there are many current accounts, you can set up one each, which depends on the specific situation of your company.

8. General ledger refers to the cash book, A/R, A/P, bank journal, quantity and amount account that should be recorded and summarized for all transactions. Why is the former called subsidiary ledger, and this is called general ledger because it is a summary of subsidiary ledger, which is registered one by one according to the voucher number?