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前面所述都是就手工操作来比较两种记帐法的优劣,但是随着现代化管理的需要,会计信息越来越多,对会计信息的处理,也要求愈精密愈快速,手工操作已无能为力。这就只有使会计核算实现电算化才能达到这样的要求。会计核算电算化包括从记帐凭证编制到决算编制止的全过程。不同的记帐法对适应这个电算化过程,有没有效率上的差异呢?现在只就凭证的编制方面加以论述。我们先从简单的分录谈起,举例说明如下: 例一:从银行存款中支付材料款1,000元,要求转换为电算数据。
As mentioned above, both manual methods are used to compare the advantages and disadvantages of the two kinds of accounting methods. However, with the need of modern management, more and more accounting information is required to process the accounting information, the more precise and quicker the manual accounting is Powerless. This will only make the accounting computerization in order to achieve such a request. Accounting Computerization Including the preparation from the voucher to the final account of the preparation of the entire process. Different accounting methods to adapt to this computerized process, there is no difference in efficiency? Now only on the preparation of documents to be discussed. Let’s start with a simple entry. An example is as follows: Example 1: The payment of $ 1,000 from a bank deposit is required to be converted to computerized data.