bookkeeping-categorization

为企业建立科目表并制定交易分类规则与难例处置指南。

帮你搭一套实用的科目表和清晰的交易分类规则，把零散费用按规则归入正确账目，并给出难例处理和示例。用在新公司建账、整理乱账或把银行流水分类时很有用，能输出可交会计的清单和一致的“clean-books”流程。特点是把规则操作化，减少后续反复调整。

# Bookkeeping Categorization Skill

Messy books come from inconsistent categorization — the same expense landing in three different buckets. This
skill sets up a sensible **chart of accounts** for the business and clear **rules** for where each kind of
transaction goes (with the tricky cases called out), so the books stay clean, comparable month to month, and
easy for an accountant to work from.

> **Note:** this is an organizational aid, **not tax or accounting advice**. The correct treatment of specific
> expenses (deductibility, capitalization vs. expense, tax categories) depends on jurisdiction and your
> situation — confirm categories and tax handling with a qualified accountant. Never