明细核算

全面结算会员期货公司应当为每个非结算会员开立一个内部专门账户，明细核算。

A general settlement member futures company shall open a special internal account for each non-settlement member and keep the detailed account records for them .

应建立符合市场经济地位的会计账簿体系，实施出口产品明细核算和动态定价会计控制，以规避反倾销风险。

Should set up the accounting book system which accords with the economic status of market , implement export product detail checking and accounting control of dynamic pricing , in order to evade the anti-dumping risk .

交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。

Enterprises which are subject to Consumption Tax should add an itemized " Consumption Tax payable " account under the account titled " Taxes payable " for accounting and recording purposes .

待摊费用应按费用种类设置明细账，进行明细核算。

Subsidiary accounts should be set up for prepaid expenses according to different types of expenses .

公司应加设相应的明细科目，对内销及外销进行单独明细核算。

Companies should be added corresponding subjects Details of the domestic and export a separate accounting details .

本科目应按存货的种类分别设置明细账，并根据进、出库单进行明细核算。

The setting for sub-ledger of this account should according to category . The records of the sub-ledger is according to the bills of receiving and exhausting .