论文部分内容阅读
电算化会计档案是指存储在计算机中的会计数据(以磁性介质或光盘存储的会计数据)和计算机打印出来的书面形式的会计数据。会计数据是指记账凭证、会计账簿、会计报表(包括报表格式和计算公式)等数据,以及会计软件系统开发运行中编制的各种文档程序和其他会计资料。电算化会计档案管理的主要任务是:监督和保证按要求生成各种档案,保证各种会计档案的
Computerized accounting file refers to the accounting data stored in the computer (accounting data stored in magnetic media or CD-ROM) and the computer print out the accounting data in written form. Accounting data refers to the accounting vouchers, accounting books, accounting statements (including the report format and calculation formula) and other data, as well as accounting software system development and operation of the preparation of a variety of document procedures and other accounting information. Computerized accounting records management of the main tasks are: supervision and assurance required to generate a variety of files to ensure that all kinds of accounting files