Enterprises can issue electronic invoices without public accounts, and the tax authorities have no restrictive regulations in this regard, so they can still issue invoices for the time being. However, enterprises may be at risk of being spot-checked by tax authorities, and the formal process is to turn invoices into public accounts. Company accounts refer to basic account, general accounts, temporary accounts and special accounts. A unit can only open one basic account. Others, such as ordinary accounts, a company can open multiple accounts according to business needs, and the number is not limited.