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会计该如何建账
更新时间： 2020-08-17 00:00:00  

会计建账的步骤如下：

1、根据经济业务的原始凭证，做出会计分录，填制记账凭证；

2、根据记账凭证登记各种明细账；

3、根据记账凭证进行科目汇总，填制科目汇总表，根据汇总表登记总账；

4、核对总账和明细账，使账账余额相符；

5、期末根据核对相符的总账编报资产负债表，根据相关损益账编制损益报表。

关键词： 会计 如何 建账

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