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时下财务软件产品中“反记账”和“反结账”功能的提供,受到了财务软件使用者的欢迎。许多财务软件供应商把“反记账”和“反结账”功能作为软件产品的重要特色功能加以大肆宣扬,以迎合软件使用者的口味。但是,在会计软件使用过程中,由于“反记账”和“反结账”功能的提供,给单位的财务会计系统带来了极大的隐患,同时也给软件产品的设计带来了不必要的麻烦。 一、“反记账”和“反结账”的功能分析 所谓“反记账”就是将已记账的凭证通过记账的“逆向”过程,恢复到记账前的状态。“反结账”就是通过结帐的“逆向”过程,使已经完成结账处理的会计期间恢复到未结账状态。 记账“逆向”过程的实现,依赖于进行记账处理时保留的“记账线索”,“反记账”处理时,沿着这些“记账线索”进行“逆向”处理,从而使系统返回到记账前的状态;结账“逆向”过程的实现,其原理相同。
Nowadays, the provision of “anti-accouting” and “anti-checkout” financial software products is welcomed by users of financial software. Many financial software vendors hype “anti-bookkeeping” and “anti-billing” features as key features of software products to cater to the tastes of software users. However, during the process of using accounting software, due to the provision of “anti-book-keeping” and “anti-checkout” functions, the financial accounting system of the unit has brought tremendous risks and also brought unnecessary effects on the design of software products Trouble. First, the “anti-bookkeeping” and “anti-checkout,” the functional analysis The so-called “anti-bookkeeping” is to record the vouchers through accounting “reverse” process, to return to pre-bookkeeping status. “Anti-checkout” is through the “reverse” process of checkout, the accounting period that has completed the checkout process is restored to the unsettled status. The realization of the “reverse” accounting process relies on the “reverse clue” processing of the “clue clues” and “reverse censorship” retained during the process of accounting, so that the system returns To the pre-billing state; checkout “reverse” process to achieve the same principle.