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Accounting system meters resource usage of jobs executed on the computing nodes, and provides interfaces to extract usage information for later auditing or charge bill generation in computational grid. Current accounting systems only support few specialized grid middleware and provide deferred resource usage accounting. This paper presents a flexible resource accounting framework and service for GOS. A line-based log parsing framework is designed to reduce the accounting latency from dozens of hours to one minute. Moreover, this paper proposes an algorithm named SSQT to speed up storage of large amount of resource usage data, since the native XML database have performance defects. This framework has been implemented and deployed on CNGrid (China national grid), which is now accounting for 10 sites in China.