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电算化会计档案指存储在计算机中的会计数据和计算机打印出来的书面形式的会计数据。随着会计电算化的实行,会计作用有了更强的发挥,可以说会计电算化是会计手段的革命性变革,大大提高了我国会计行业的整体水平,推动了会计行业的发展。一、电算化会计档案的特点传统的会计档案主要是指会计凭证、会计账簿和会计报告等会计核算专业材料,是记录和反映经济业务的重要史料和证据。现代财务人员采用无纸化办公形式,所有日常工作均在计算机上完成,会计信息的管
Computerized accounting file refers to the accounting data stored in the computer and the computer print out the accounting data in written form. With the implementation of accounting computerization, the role of accounting has been more powerful. It can be said that accounting computerization is a revolutionary change in accounting methods, greatly improving the overall level of China’s accounting profession and promoting the development of the accounting profession. I. Characteristics of Computerized Accounting Files Traditional accounting files mainly refer to accounting professional materials such as accounting vouchers, accounting books and accounting reports, which are important historical materials and evidences for recording and reflecting economic businesses. Modern financial staff using paperless office form, all the daily work done on the computer, accounting information management