如何做重庆酸辣粉:请各们大侠帮帮手?

如下会计科目应该怎样区分资产,负债及所有都权益我们是一个外贸公司.刚刚才开始做的,这是我们老总自己设置的一个账户,我们老总是香港人 BANK CHARGES
BANK INTEREST
COMMISSION PAID
COMMISSION RECEIVED
COURIER ( HK/CHINA )
COURIER ( OVERSEAS )
DISCOUNT RECEIVED
EXCHANGE GAIN ( LOSS )
FREIGHT
IMP/EXP LICENCE FEE
MOULD CHARGES
PCGOODS (SAMPLES )
PURCHASE
SALES
SAMPLES
SHIPPING CHARGES
SUBSCRIPTIONS
TESTING FEE
TRADE DECLARATION
EXPANDERS
PRICE TICKET
CONSOLIDATION CHARGES

BANK HKD SAVING
BANK HKD CURRENT
BANK USD SAVING
BILL RECEIVABLE ( HADDAD ACC )
BILL RECEIVABLE ( ROMAR INT’L )
CAPITAL
CREDITORS
DEBITORS
D.J.STEINBERG
FURNITURES/OFFICE EQUIPMENT FIXTURES
GLOBAL SUCCESS
COMMISSION (HADDAD ACC )
COMMISSION (ROMAR INT’L )
UPD
LAREGALE HK
DEPOSIT RECEIVED
DEPOSIT PAID
PETTY CASH
ACCURE EXPENSES
PREPAYMENTS
ADVANCED PAYMENT
COMMISSION PAYALBE ( HADDAD ACC. )
COMMISSION PAYALBE ( ROMAR INT’L )
ADVERTISING
BUSINESS REGISTRATION
CLEANING
ELECTRIC
ENTERTAINING
INSURANCE
INTERNET CHARGES
LEGAL & PROFESSIONAL
LOCAL TRAVELLING
MEDICAL INSURANCE
MISC. EXPENSE
MPF CONTRIBUTION
POSTAGE
RENT & RATES
REPAIRS & MAINTENANCE
SALARY
STAFF MESSING
STATIONERY
TELEPHONE
TRAVELLING （ OVERSEAS ）
PRELIMINARY EXPENSE
非常感谢!另 prepayments & advanced payment 都是预付款,为什么要分二个账户,有什么不一样吗?