Accounting, also known as accounting reflection, reflects the financial movement of accounting subjects with money as the main measurement means. It mainly refers to the after-the-fact accounting of the economic activities that have occurred or been completed by the accounting entity, that is, the general term for bookkeeping, accounting and reimbursement in accounting work. Reasonable organization of accounting statements is an important condition for doing a good job in accounting, which is of great significance for ensuring the quality of accounting work, improving the efficiency of accounting work, preparing accounting statements correctly and timely, and meeting the needs of relevant accounting information users.