工业企业的总帐格式及其记帐方法是会计核算形式中的一个重要组成部分.总帐是企业总分类核算的总括帐簿.总帐能全面地反映企业经济活动的情况,并对其相应的明细帐起控制作用. 目前总帐的格式一般采用三栏式(即每个一级科目设一帐页,分批汇总登记发生额)、多栏式(即各种科目每月集中在一张帐页上,分批汇总登记发生额)和日记总帐(即按一级科目分栏逐笔登记发生额)等三种格式.下面介绍一种新的总帐格式:(见次页) The general ledger format of industrial enterprises and their accounting methods are an important part of the accounting forms. The general ledger is the general ledger of the total classification of enterprises. The general ledger can comprehensively reflect the economic activities of enterprises and respond to them accordingly Of the general ledger control now general ledger format tri-type (that is, for each level of account set a page, batch summary registration amount), multi-column (that is, a variety of subjects focused on a monthly basis Zhang Zhang page, batch summary registration amount) and diary general ledger (that is, according to the level of column by column registration amount of occurrence), etc. Here’s a new general ledger format: (see the next page)