一、多栏明细帐的设置1、会计科目的使用。多栏明细帐主要用于登记成本、费用类业务、如“生产成本”、“制造费用”、“管理费用”、“财务费用”、“经营费用”、“产品销售费用”等科目,也可用于“应付工资”、其他业务收支、营业外收支、投资收益等业务的登记。其格式除前半部与三栏式分户帐相同外,后半部增设分析专栏。其分析专栏可分析登记借贷方中的任何一方,但不能同时分析登记两方。2、明细帐户的设置。根据需要可在一级科目下直接按收支项目设专栏,如管理 First, more columns set up a breakdown of accounts 1, the use of accounts. Multi-column sub-account is mainly used for registration costs, costs of class business, such as “production costs ”, “manufacturing costs ”, “management costs ”, “financial costs ”, “operating expenses ”Product sales expenses “ and other subjects, can also be used for ”pay wages ", other business receipts and payments, non-operating income and expenditure, investment income and other business registration. In addition to the format of the first half with the trilogy sub-account the same, the second half of the additional column. Its analysis column analyzes any one of the registered borrowers, but can not analyze both parties at the same time. 2, detailed account settings. According to the needs of subjects in a direct income and expenditure items under the column, such as management