一、关于建账(一 )各单位必须依法建账会计账簿是记录会计核算内容的载体 ,建账是单位开展会计工作的基础环节。所谓“依法建账” ,是指单位应当根据《会计法》和国家统一的会计制度的规定 ,设置会计账簿。《会计法》第三条明确规定 :“各单位必须依法设置会计账簿 ,并保证其真 First, on the account (a) all units must be established according to law The accounting books is a record carrier of accounting content, accounting is the unit to carry out the basic aspects of accounting work. The so-called “according to the law,” refers to the unit should be based on “Accounting Law” and the state’s unified accounting system, set up accounting books. “Accounting Law,” Article III clearly states: "All units must set up accounting books according to law, and to ensure that its true