设置账户是会计核算的专门方法之一,初学会计的同学往往对账户用法分不清。账户的分类就是探讨账户体系中各账户之间存在的共同点,提高对账户内涵的认识。以期对初学者更科学地运用账户对企业的经济业务进行反映有所裨益。 Set account is one of the specialized methods of accounting, beginner accounting students often can not tell account usage. The classification of accounts is to explore the commonalities between accounts in the account system and to raise awareness of the connotation of the account. With a view to beginners to use more scientific account of the business of the economy to reflect some benefit.