Each unit can according to the needs of the financial accounting method and procedure set up the general ledger.

各单位可以根据所采用的记账方法和财务处理程序的需要设置总账。

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It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws.

它是以所得为中心，以会计方法为工具，以与税法协调为目的，将会计所得和纳税所得合二为一的会计程序和方法。

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