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什么是三级帐?

 
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专家回答:
1、会计帐簿按会计科目的级别分别设置帐户,顾名思义,按一级科目设置的称为一级账,
如:总帐,"三级帐"就是按三级科目设置的帐户,通常说的三级帐就是指明细帐,一般科目设到三级就是最明细的了..

2、三级账的明细分类账设置。如:(一级账)原材料——(二级账)原材料及主要材料、辅助材料、燃料——(三级账)钢材、生铁、木材等。

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