Hey there, @Xiaojing.
Thanks for taking the time to reach out to the QuickBooks Community. I hope you're enjoying the day so far.
For this one, I recommend consulting with your certified accountant. Your accountant will know the best practices to use based on your business needs. If you don't have an accountant, don't sweat. You can find one here in our Resource Center.
Please let me know if you have any questions or concerns. I'm always around to lend a hand. Take care!