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会计核算,是指会计凭证、会计账簿、会计报表和账务处理流程相互结合的方式,它规定了凭证、账簿、报表之间的关系,采用适当的会计核算形式,是提高会计核算工作质量和效率的重要前提。原手工会计采用的会计核算形式主要表现在:①处理环节多,处理内容分散;②处理流程重复,数据核对工作复杂;③处理周期长,信息传递、反馈慢财务报告的时效性差,效率较低。会计电算化核算形式是将现代信息
Accounting refers to the accounting vouchers, accounting books, accounting statements and accounting processes combined with each other, which provides the vouchers, books, statements of the relationship between the use of appropriate accounting forms, is to improve the quality of accounting work and An important prerequisite for efficiency. The accounting forms used in the original manual accounting are mainly as follows: (1) many processing steps are involved and the processing contents are scattered; (2) the processing flow is repeated and the data checking work is complicated; (3) the processing period is long; the information delivery and feedback are slow; . Accounting computerized accounting form is the modern information