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.
会计核算体系建立及会计科目、帐、明细帐等帐务设置；会计电算化的运行管理。
Set up accounting system; General Ledger, Subsidiary Ledger etc set-up and accounting computerization management.
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