The memo account book is set according to the actual needs of the enterprise and has no fixed format requirements. The standing memo account books of enterprises include accounts receivable memo book, bills receivable memo book, in use low value consumables memo book, temporary lease in fixed assets memo book, installment collection issued goods memo book, invoice memo book, OEM incoming materials memo book, consignment goods memo book, lease out packaging material memo book, temporary lease in fixed assets memo book Bills payable memo book, etc.
The reference account book, also known as the "auxiliary register book" or the "supplementary register book", is an account book for supplementary registration of some economic transactions that are not recorded or not completely recorded in the chronological account book and ledger account book. The memo account book is only a supplement to other account book records, and there is no strict dependency and articulation relationship with other account books.