论文部分内容阅读
六、计算机替代手工记帐 以计算机替代手工记帐又称甩帐。当采用电子计算机开展会计工作并实现替代手工记帐时,就完成了会计电算化工作的第一个目标:提高会计工作效率和会计工作质量,标志着会计电算化工作达到了一个新起点,为会计电算化的进一步发展打下了良好的基础,使会计人员有充足的时间和精力去关心会计工作在企业管理领域中的作用,为企业创造社会和经济效益。 在企业会计电算化开展的实际过程中,财务人员付出了大量艰苦劳动。从会计核算软件使用之前的准备工作到会计核算软件与手工核算的并行阶段,对广大财务人员来讲,每一个环节都是一个新的学习过程,每一个问题的解决都要付出艰苦的努
Six, computer replacement manual accounting Computer replacement manual accounting, also known as rejection. When using electronic computers to carry out accounting work and replace manual accounting, the first goal of computerized accounting has been accomplished: to improve the efficiency of accounting work and the quality of accounting work, marking a new starting point for accounting computerization , Laying a good foundation for the further development of accounting computerization so that accounting personnel have sufficient time and energy to care about the role of accounting in the field of enterprise management and create social and economic benefits for the enterprise. In the actual process of corporate accounting computerization, financial staff has paid a great deal of hard work. From the preparatory work before the use of accounting software to the accounting software and manual accounting of the parallel stage, for the majority of financial staff, each link is a new learning process, each problem must be solved hard to solve