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目前,会计电算化在我国取得了长足的发展,在会计工作中应用电子计算机愈来愈受到人们的重视。但由于大中型企业会计工作数据量大、专业分工细、业务处理复杂等原因,在大中型企业中成功地实现会计电算化的单位相对不多。以笔者定点开发的某电机厂为例,该厂为国家二级企业,是机械部生产出口中小型电机的主要厂家之一。目前全厂的产品有7个基本系列。217个品种,2100多种规格,仅应收、应付帐款的客户就有3000多个,每月的会计业务有一万余笔(一借或一贷为一笔)。由于大中型企业实现会计电
At present, computerized accounting has made great strides in our country. The application of computer in accounting has drawn more and more attention. However, due to the large amount of accounting data of large and medium-sized enterprises, the professional division of labor is fine and the business is complicated, relatively few units have succeeded in accounting computerization in large and medium-sized enterprises. For example, a motor factory designated by the writer for development, the plant is a national second-level enterprise and is one of the major manufacturers for exporting small and medium-sized motors to the Ministry of Machinery. At present, the whole plant products have seven basic series. 217 varieties, more than 2100 kinds of specifications, only receivable, accounts payable, there are more than 3,000 customers, monthly accounting business has more than ten thousand pen (one by one or one loan for a stroke). As large and medium-sized enterprises to achieve accounting electricity