How is the initial account established? What do you need? Basic procedures for establishing an account

first step

According to the format requirements of all kinds of account books to be used, prepare all kinds of account pages and bind loose-leaf account pages into books with account clips.

Second step

On the account book "activation table", the company name, account book name, album number, serial number, start and end pages, activation date, names of bookkeeper and accounting supervisor shall be stamped with the official seal of the company. Bookkeepers or accountants are responsible for creating accounts and maps.

When personnel are handed over this year, the date of handover, the names of handover personnel and supervisors shall be indicated, and both parties shall sign or seal them to clarify the economic responsibilities.

Third step

According to the order and name of the chart of accounts, establish a general ledger account on the general ledger account page; According to the requirements of detailed accounting of general ledger accounts, two-level and three-level detailed accounts are set up in each detailed account. When the original unit started to establish accounts at all levels in the current year, it should carry forward the balance of the previous year's account.

Fourth step

When user-defined account books are enabled, the numbers should be numbered sequentially from the first page to the last page, and page skipping and missing numbers are not allowed; When using loose-leaf account books, the page numbers of subjects should be compiled according to the order of subjects. After each account number, you should fill in the "Account Directory", log in the account name page in the directory, and attach index paper (account label) to indicate the account name for easy retrieval.

Edit the basis for establishing an account in this section.

The basis for establishing an account of an enterprise shall be the audit report, asset appraisal report (subject to confirmation or filing by relevant departments), capital verification report, financial accounts after evaluation adjustment (i.e. the evaluation report of an asset appraisal institution and the adjustment of the difference between the evaluation value on the asset appraisal base date confirmed by relevant departments and the book value on the asset appraisal base date) and accounting adjustment (i.e. the adjustment of accounting items between the asset appraisal base date and the accounting establishment base date).

Edit the basic requirements for establishing an account in this section.

1. Accounting is the basic requirement of laws and regulations.

Account mainly refers to accounting books, also known as accounting books, and can also be understood as accounting books. Accounting books are the carrier of recording accounting, and establishing accounts is the basic link of accounting work. To this end, the relevant laws and regulations of our country have clearly stipulated the establishment of accounts. The Accounting Law stipulates: "All units shall set up accounting subjects and account books in accordance with the unified national accounting system". Article 15 of the Law on Chinese-foreign Cooperative Enterprises and Article 14 of the Law on Foreign-capital Enterprises also stipulate that enterprises must set up accounting books in China, submit accounting statements in accordance with regulations, and accept the supervision of financial and tax authorities. Article 181 of the Company Law stipulates: "In addition to the statutory accounting books, a company may not set up other accounting books." Article 12 of the Law on the Administration of Tax Collection stipulates: "Those engaged in establishing accounts.

Taxpayers and withholding agents engaged in production and business operations shall set up account books in accordance with the provisions of the competent departments of finance and taxation of the State Council, and keep books and accounts according to legal and valid vouchers. If individual industrial and commercial households really cannot set up account books, they may not set up account books with the approval of the tax authorities. "Article 17 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that" taxpayers engaged in production and business operations shall, in accordance with the provisions of Article 12 of the Tax Administration Law, set up account books within 15 days from the date of obtaining the business license "; Article 18 stipulates that "individual industrial and commercial households with small scale of production and operation and no ability to establish accounts may hire certified public accountants or accountants recognized by tax authorities to establish accounts and handle accounts on their behalf; If there are practical difficulties in hiring a certified public accountant or an accountant recognized by the tax authorities, with the approval of the tax authorities at or above the county level, income and expenditure books, purchase and sale registers, etc. may be provided. Can be established in accordance with the provisions of the tax authorities. "To sum up, the problem that state organs, social organizations, enterprises, institutions, individual industrial and commercial households and other economic organizations that meet the conditions for establishing account books has been repeatedly emphasized and clearly stipulated in relevant laws and regulations of our country. Article 36 of the Standards stipulates again from the needs of basic accounting work: "All units shall set up accounting books and conduct accounting in accordance with the Accounting Law of People's Republic of China (PRC) and the unified accounting system of the state, and provide legal, true, accurate and complete accounting information in a timely manner. "

2. Establishing accounts according to law is an objective need to strengthen management.

Establishing accounts according to law is not only a mandatory requirement of national laws, but also an objective need to strengthen unit management. Of course, the establishment of accounting books is first and foremost a very important basic accounting work. Only with the help of accounting books can accounting information be collected, sorted, processed, stored and provided; Only through accounting books can we continuously, systematically, comprehensively and comprehensively reflect the financial situation and operating results of the unit. Relying on the information provided by the accounting books, we can reveal the basic situation and existing problems of all links and various economic activities of a unit in essence, so that managers can fully understand and master the operating conditions, take necessary measures in time, make up for deficiencies, overcome difficulties and improve management. Therefore, the establishment of accounting books should also be the needs of the unit itself. Even those units that are not explicitly required by laws and regulations to establish account books (although the number of such units is small and the scale is small), as long as there are business activities, especially profitable business activities, there will be the actual need to keep abreast of the business situation and calculate the operating results, and it is necessary to establish accounting books. Establishing accounting books will increase costs and require necessary human resources, but it is the same as the specific operation process of establishing accounting books.

Compared with the benefits of establishing accounting books and strengthening management, it is still worthwhile. Of course, this does not mean that no matter the size of the unit or the amount of business, accounting books should be established according to unified specifications and grades. Just as the demand for establishing accounting books also comes from the actual needs of management, how to establish accounting books should be decided by the unit according to its actual needs within the scope of laws and regulations.

3. Problems in establishing accounts according to law

According to the provisions of laws and regulations and the actual needs of operation and management, all units shall establish accounting books, as mentioned above. However, Article 36 of the Code stipulates the setting of accounting books again, because there is some confusion in the setting of accounting books, and the relevant requirements of laws and regulations cannot be correctly implemented in some units. The performance is that some units don't have an account at all, and it is better to store the original vouchers, forming a so-called "all-in-one account" and "bundled account". Some units have accounts but the accounts are incomplete, some units have accounts outside the accounts, and economic business is diverted between the two accounts as needed, and some units openly make false accounts. Relatively speaking, the problems of private enterprises, township enterprises, rural economic organizations and individual industrial and commercial households are more prominent in establishing accounts. This has become a prominent weak link in accounting work for some time. The Notice of the State Council on Rectifying the Order of Accounting Work and Further Improving the Quality of Accounting Work puts forward five problems that need to be rectified. The first is "according to the provisions of the state, accounts should be established but not established, or the establishment of accounts is seriously chaotic". According to the State Council's Notice on Forwarding the Opinions of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Strengthening the Tax Collection and Management of Individual and Private Economy and Strengthening the Collection of Audit Accounts, State Taxation Administration of The People's Republic of China issued the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households (hereinafter referred to as the Measures) on June 1997. The Measures require individual industrial and commercial households with fixed business premises to establish, use and keep account books and vouchers in accordance with the provisions of the Measures, except for individual industrial and commercial households that may not set account books or suspend the setting of account books according to law. The Measures also require that private enterprises, state-owned or collective enterprises, individual or private enterprises and enterprises contracted or leased by individuals who regularly collect taxes in the current tax collection and management should set up accounting books in accordance with the Accounting Standards for Business Enterprises, General Principles for Enterprise Finance and other relevant financial accounting systems.

Matters needing attention in editing account settings in this paragraph

When establishing accounts, we should first consider the following issues:

First, adapt to the enterprise.

The scale of an enterprise is in direct proportion to its business volume. Large enterprises have a large business volume and a complex division of labor, and many accounting books are needed. The enterprise is small in scale and small in business volume. In some enterprises, an accountant can handle all economic business, so when setting up account books, there is no need to set up many accounts. All subsidiary accounts can be merged into one or two. software operation

Second, according to the needs of enterprise management.

The purpose of establishing account books is to meet the management needs of enterprises and provide useful accounting information for management. Therefore, when establishing account books, we should not only meet the management needs, but also avoid repeated bookkeeping and bookkeeping.

Third, according to the accounting procedures.

The accounting procedures adopted by enterprises are different with different business volumes. Once an enterprise chooses an accounting processing program, it also chooses the setting of account books. If the enterprise adopts the accounting processing procedure of accounting vouchers, the general ledger of the enterprise will be registered in chronological order according to the accounting vouchers, so you should prepare the chronological general ledger. Different enterprises need to buy different account books when establishing accounts. Generally speaking, it depends on the scale of the enterprise, the complexity of economic business, the number of accountants, the accounting form adopted and the degree of electronicization. However, no matter what kind of enterprise, there are monetary fund accounting problems, and cash and deposit journals must be set up. In addition, you need to set up related general ledger and subsidiary ledger. So when the enterprise is just established, you must go to the accounting store to buy these kinds of account books and related account pages. It should be noted that the subsidiary ledger has a variety of account page formats. When choosing, you should choose the account page in the format you need, such as three columns, multiple columns, quantity and amount of loans. , and then select the cover or line of the ledger to be bound according to the number of the ledger. In addition, you must buy accounting vouchers at the beginning of account opening [if the enterprise has more cash receipt and payment business, you can buy payment vouchers, payment vouchers and transfer vouchers when choosing; If the enterprise's collection and payment business volume is small, it can also purchase accounting vouchers (general)], accounting voucher covers, accounting voucher summary tables, accounting voucher binding lines and binding tools. For the convenience of statements, you should also buy blank balance sheets, income statements (income statement), cash flow statements and other related accounting statements.

In this paragraph, edit how industrial enterprises set up accounts.

Industrial enterprises refer to those enterprises that specialize in product manufacturing, processing and production, so some people call industrial enterprises manufacturing. Because the accounting of industrial enterprises involves many contents and there are problems in cost collection and calculation, it is the most complicated and representative to establish accounts for industrial enterprises.

I. Necessary items

Cash account book and deposit journal are two necessary account books for enterprises. When purchasing, it is enough for accountants to buy one copy of each account book. However, if an enterprise has opened more than two bank deposit accounts, the required book amount should be determined according to the specific situation of the enterprise. If it is used up, it is not too late to buy a new account book. First of all, according to the requirements for opening account books, fill in the required contents on the title page, and register them in cash account books and deposit journals according to the first cash source and bank deposit source of the enterprise. [Example] The enterprise uses the method of registering the cash book and deposit journal according to the deposit receipt voucher, and an investor transfers a sum of money to the enterprise bank deposit account, totaling 65,438+10,000 yuan. You can make an enterprise bank deposit receipt voucher according to the bank receipt voucher transferred by the bank: debit: bank deposit 100 000 loan: paid-in capital 100 000, and then deposit a journal according to this receipt voucher. If the enterprise needs to have daily cash expenditure, the accountant will write a cash check to withdraw 2000 yuan, and you can make a payment voucher for bank deposit according to the cash check stub: debit: cash 2000 loan: bank deposit 2. In the future, you can register your cash book and deposit journal one by one according to your daily cash and bank deposit business.

Second, the general ledger

Enterprises can purchase one or several general ledgers according to the business volume (generally, it is not necessary to set a general ledger for a subject). Then set the general ledger according to the business involved and the accounting subjects involved. In principle, as long as the accounting subjects involved in the enterprise have corresponding general ledger books (account pages). Accountants should estimate the business volume of each kind of business, separate each kind of business with oral paper, and write down the account name of each kind of business on oral paper so as to find the account page that should be registered in time when registering. When using paged general ledger, if the general ledger account page registers cash business from the first page to the tenth page, we will clearly write "1 ~ 10 in the cash ... directory". Page 1 1 to page 20 is about bank deposit business, so we will clearly write "bank deposit ... 1 1 2" and put a note on page11in the general ledger account. In order to register the general ledger conveniently, it is best to page the ledger account pages in the order of assets, liabilities, owner's equity, income and expenses, and separate assets, liabilities, owner's equity, income and expenses in the selection of registration paper. The general ledger business usually set up by enterprises often includes "cash, bank deposits, other monetary funds and related account books"

Short-term investment, notes receivable, accounts receivable, other receivables, inventories, prepaid expenses, long-term investment, fixed assets, accumulated depreciation, intangible assets, start-up expenses, long-term prepaid expenses, short-term loans, notes payable, accounts payable, other payables, wages payable, welfare expenses payable, taxes payable, other payables, profits payable, accrued expenses, long-term loans and bonds payable. Undistributed profit, current year's profit, product sales revenue, product sales cost, product sales tax and surcharges, product sales expenses, other business income, other business expenses, non-operating income, non-operating expenses, previous year's profit and loss adjustment, income tax, etc. The general ledger can be registered one by one according to the bookkeeping voucher, can be registered according to the account summary table, and can also be registered according to the summary bookkeeping voucher. Because there are many accounting subjects used in the accounting of industrial enterprises, there may be more demand for general ledger books. When purchasing, we should buy more books, but we should also purchase according to the business volume and the number of books. Because the inventory content of industrial enterprises accounts for a large proportion, in addition, it is necessary to set up relevant cost general ledger in coordination with cost calculation. The relevant inventory accounts include: raw materials, materials in transit, materials procurement, materials entrusted for processing, low-value consumables, packaging materials, self-made semi-finished products, finished products, etc. Enterprises should set up corresponding general ledger by subject. Cost accounting accounts include prepaid expenses, accrued expenses, auxiliary production costs, waste loss and basic production costs, and enterprises should also set corresponding general ledger according to the cost accounting accounts. In addition, the general ledger that industrial enterprises need to set also includes product sales revenue, product sales cost, product sales expenses, product sales tax and surcharges.

Third, the subsidiary ledger

In an enterprise, the setting of subsidiary ledger is based on the management needs of the enterprise itself and the demand of external departments for enterprise information. The subsidiary ledger to be set includes short-term investment (set by investment type and object), accounts receivable (set by customer name), other receivables (set by accounts receivable department, individual and project), prepaid expenses (set by expense type), long-term investment (set by investment object or face value, premium, discount and related expenses) and fixed assets (set by fixed asset type). In addition, there is no need to change the subsidiary ledger page of fixed assets every year), short-term loans (set according to the type or object of short-term loans), accounts payable (set according to the object of accounts payable), other accounts payable (set according to the content of accounts payable), wages payable (set according to the composition of welfare funds), taxes payable (set according to tax types), product sales expenses, management expenses and so on. Enterprises can increase or decrease the setting of subsidiary ledger according to their own needs. According to the original vouchers, summary original vouchers and bookkeeping vouchers, various subsidiary ledgers are registered daily. No matter how the ledger is classified, the sum of the ending balance of each account ledger should be equal to the ending balance of its general ledger. In industrial enterprises, the corresponding subsidiary ledger should also be added according to the above-mentioned increased general ledger. In an enterprise with materials as its actual cost, it is necessary to set up a subsidiary ledger of materials in transit or materials procurement, so as to facilitate the accounting of the actual costs of materials from different sources. In the enterprise where materials are priced according to the planned cost, it is necessary to set up a detailed account of material procurement, register the actual cost of material procurement and the planned cost of materials according to various specifications and models of materials, and reflect the difference of material cost according to the difference between the actual cost and the planned cost; In addition, if the materials are priced according to the planned cost, a subsidiary ledger of "Material Cost Variance" can be established, which is the adjustment subject of raw material allowance. Like raw materials, its setting is also set according to the variety and specifications of materials, reflecting the difference between the actual cost and planned cost of various materials, and calculating the distribution rate of material cost difference. In order to calculate the product cost, it is necessary to set up a basic production cost ledger, also known as a product cost ledger or a product cost calculation sheet. According to the cost calculation method selected by the enterprise, the subsidiary ledger can be set according to the product variety, batch, category and production step; The auxiliary production cost account is used to reflect the collected auxiliary production cost or auxiliary production cost, allocated auxiliary production cost and completed auxiliary production products. The subsidiary production cost detailed account shall be set by the subsidiary production department. The detailed subjects of accrued expenses and prepaid expenses can be set according to the business items of accrued expenses and prepaid expenses, such as accrued interest, employee education funds, major repair expenses, prepaid rent, repair expenses, books and newspapers, etc. All industrial enterprises need a detailed account of manufacturing expenses. According to the accounting content of manufacturing expenses, such as wages, depreciation, repair, amortization of low-value consumables, labor insurance, etc. The profit and loss ledger includes product sales income, product sales cost, product sales expenses, management expenses, financial expenses, non-operating income, non-operating expenses, investment income, etc. The subsidiary ledger of product sales income and product sales cost can be set according to product variety, batch and category, product sales expenses, management expenses and financial expenses according to expense category, non-operating income and non-operating expenses according to income and expenditure category, and investment income according to investment nature and investment type.

Four. Other issues

Due to the complexity of cost calculation in industrial enterprises, in order to facilitate the preparation of vouchers, some calculation tables should be designed, such as material cost distribution table, picking list, wage cost calculation table, depreciation cost distribution table, waste loss calculation table, auxiliary production cost distribution table, product cost calculation table and other related cost calculation tables.

Edit this paragraph about how old enterprises set up accounts.

First, find out the construction accounts.

The main purposes of establishing accounts for small and medium-sized enterprises are: first, management needs. It can be divided into two types: 1. There are many shareholders, in order to clarify the production and operation, it is necessary to establish more standardized accounts; 2. The scale of the enterprise has expanded, resulting in off-balance-sheet losses due to irregular accounting. For example, accounts payable are not recorded in time and accurately, and customers overcharge and need to establish accounts. It should be noted that accounting treatment must be carried out according to the actual situation of the enterprise on the basis of following the relevant provisions of the Accounting Law and the Accounting System for Enterprises. For example, the value-added tax of such enterprises has been approved, and where is the value-added tax paid? The Accounting System for Enterprises and the Accounting System for Small Enterprises are not clear about this. According to the theory that value-added tax is extra-tax, it should be deducted from income as a deduction item. Another example: some small and medium-sized enterprises' production workshops may be simple houses. At this time, the minimum 20 years should not be calculated according to the financial system or tax law, but should be apportioned according to the actual service life of these simple houses, 8 years or 10 years. If the statement needs to be submitted to the tax authorities, it should also be adjusted according to management needs. The second is the tax demand. A typical example is to set up an account in order to apply for the qualification of VAT general taxpayer. Tax requires it to establish standardized accounting, accurately calculate the tax amount of input and output, and make tax returns in time. For those who need to establish accounts for tax payment, try to handle accounts in accordance with the provisions of the tax law, so as to save the trouble of tax adjustment when filing annual income tax returns. Such as accounting standards for fixed assets, depreciation range, proportion of residual value of fixed assets, depreciation period, amortization of start-up expenses and recognition of income. This requires financial personnel to understand not only the big tax law (nationwide), but also the small tax law (specific provisions in some places), such as the relevant pictures of local accounting books.

Tax wage standard, communication fee standard, stamp duty collection and management method, and whether there are prescribed standards for travel expenses. For example, stamp duty is levied in some places according to the contract, and in some places it is levied according to the proportion of book sales or purchase of goods; For example, some places require paying three or four gold and signing labor contracts, while others do not.

Secondly, information should be obtained.

It mainly includes articles of association, business license of enterprise as a legal person, national tax registration certificate, capital verification report, etc. Specifically, the capital verification report mainly has the following purposes: first, it can prove the registered capital of the enterprise, so as to determine the paid-in capital in the accounts; Second, it can reflect the mode of capital contribution of shareholders, whether in cash or in kind. The main purpose of obtaining the capital verification report is to determine the mode of capital contribution of shareholders. It is impossible to establish an account if the shareholder's investment method is uncertain. When establishing an account, the business owner must find the capital verification report at the time of establishment. If the registered capital changes, the previous capital verification report shall be obtained. If it is a physical investment, you should also look for the evaluation report at that time.

III. Verify the amount of assets and liabilities according to the items in the table.

1. Take stock of cash and documents, pay attention to the IOUs that need to be exchanged for invoices, and determine the cash amount; 2. Obtain the bank deposit statement, verify the outstanding items and determine the bank deposit amount; 3. Inventory raw materials, inventory goods, etc. , and determine the inventory amount; 4. Prepare accounts receivable, accounts payable, other accounts receivable and other accounts payable. , and note that it is best to let the current unit seal or sign for confirmation to determine the amount of the current account; Check whether there are long-term and short-term loans, wages payable, taxes payable and other items; 5. Inventory fixed assets and determine the amount of fixed assets; 6. Obtain the business license and capital verification report of the enterprise as a legal person, and determine the paid-in capital; 7. Calculate the undistributed profit amount according to the formula "assets-liabilities = owner's equity, owner's equity-paid-in capital (the funds invested by shareholders are not included in other payables for the time being) = undistributed profit"; 8. Prepare the balance sheet according to the results, and make the voucher 1 accordingly; 9. Enable the account book and register the contents of the first voucher. Fill in the date of registration and entry in the date column of the account book, and write "counting and establishing accounts" in the summary column.

Special instructions

1. In this case, it is best to prepare only one balance sheet, because it is based on inventory and the information is more accurate; However, if it is difficult to compile the income statement, the information will not be easy and accurate. 2. If it is found that the relevant information is inaccurate due to time constraints, vouchers shall be prepared to adjust the relevant items and undistributed profits in the current period. 3. If the time of inventory is different from the time of account establishment, for example, the account establishment in August, then the time of inventory can only be August, but the account establishment should be in June. At this time, we should pay attention to comprehensively collecting the relevant information of the business that has happened, and infer the assets and liabilities in June according to the information.

Four. Asset records without invoices

Because the accounts are established in the process of enterprise production and operation, there may be no invoices for its inventory and fixed assets in most cases. It can be recorded according to the inventory table compiled after the actual inventory. However, in the future, due to the main business costs formed by these inventories, most of the cost and expense taxes formed by depreciation of fixed assets are not recognized, and tax adjustment should be made when income tax is settled. If the fixed assets are the initial investment of shareholders, the evaluation report at that time can also be used as evidence, which can effectively communicate with the tax, and no tax adjustment will be made when the income tax is settled.

How do newly established companies set up accounts? What do you need? Kingdee software account, what information do you need? I am a novice. 1: If the business is not particularly complicated, I think I should buy a ledger. If the software is available, it should be genuine and should be filed with the tax bureau.

2. The upfront costs should be included in the long-term expected assessed costs.

3. Accounting should start with tax registration.

4. It should also be noted that after the account is established, whether there is any business or not, it must be declared to the tax bureau.

Kingdee software, if it is newly bought, should have services. They should teach you. Or you can open the software, look at the online learning in the upper right corner, and watch it a few times, and it's almost there.

What do you need to build android studio? Given that Android Studio uses Gradle to build projects, the use of IDE may have many headaches. The sledgehammer is also in contact for the first time. In order to have a basic understanding, I specially found the official manual of Android to study with you. Please point out the inappropriate translation. Why use Gradle? Grad is more advanced.

How to build a station program? What do you need? Just download the website system directly, such as the commonly used pageadmin system, Imperial system, shopex system and discuz system.

What does c# need to build redis? If you want to build a redis environment for c#, you must first have a redis server. : redis downloads and installs the redis server. At the same time, download the sdk required by the client, which is also available in official website. Now the client uses ServiceStack. Redis more。

What do you need for website construction? 1. The website program can be developed with source code.

2. Buy the domain name and space, and analyze the binding.

3. Upload the program and open the website

It's that simple. The key is website promotion.

If I start setting up an account in a month of the year, what do I need to enter in the general ledger system? Set up accounts that year. For example, the accounting system was started in September, and the account was established in September. Enter the opening balance at the beginning of September and the accumulated debit and credit amount from June 65438 to September, and the system will automatically calculate the opening balance. If the account is established at the beginning of the year, you can directly enter the balance at the beginning of the year.

Set up accounts that year. For example, the accounting system was started in September, and the account was established in September. Enter the opening balance at the beginning of September and the accumulated debit and credit amount from June 65438 to September, and the system will automatically calculate the opening balance. If the account is established at the beginning of the year, you can directly enter the balance at the beginning of the year.

What do you need to buy for a single dormitory at the beginning of graduation? You can go directly to the dormitory.

Generally, there is only one bed and one table in the dormitory.

Then you need bedding, toiletries, towel basin and lunch box.

Other supplies can be determined according to dormitory conditions.

Such as bedside lamps, boxes for changing clothes, etc.

What do I need to buy to build a website? To build a website, we must first do a good job of web pages. You can use commercial programs (expensive, thousands) or open source programs, one is not free and the other is free. After the website is built, apply for a domain name (around 50 yuan), then apply for a space (100M is probably in 60 yuan), bind the domain name and space, and upload the completed webpage. Now it is basically done. The later stage is website maintenance.

Establishing accounts in the primary stage of accounting? What books do you need to set up at first?

Establish four books-cash book, deposit journal, general ledger and subsidiary ledger. The first three books are user-defined, that is, the number of pages is fixed (100 pages), and the sub-ledger can be loose-leaf, multi-column or three-column.

Still using decals? How much does it cost if I send it by mail?

If the account books need decals, each 5 yuan. The stamp duty on the sales contract is 0.3%. I guess you only use these two. If it's just a simple sale without signing a contract, you don't have to pay stamp duty.