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目前,一般企业(?)采用的微机帐务处理系统,对凭证输入过程中的科目串户问题解决得均不太理想。笔者就此问题进行了较长时间的探索,设计出了一套较完整的编码控制系统,即“双码、双轨”制。从我厂的实际应用情况看,科目编码与科目审核码相结合的控制方式,效果比较理想。一般说来,发生科目串户有两种情况:一是总帐科目之间串户,二是明细科目之间串户。其串户的原因一是由于操作人员看错或输错编码而引起的,即为“人机界面”的输入性错误,发生的情况一般都是由相邻或相近的科目间发生串户,如:将总帐科目代码143看成145,或将科目代码501输成502等等;二是由做凭证人员写错编码而引起的,一般明细科目之间错码发生比较
At present, the computerized accounting system adopted by a general enterprise (?) Solves the problem that the serialization of subjects in a voucher input process is not ideal. I made a long time to explore this issue, designed a more complete coding control system, namely “double code, double track ” system. From the actual application of our plant situation, the combination of subject code and subject code review, the effect is ideal. In general, there are two situations occurred serial subjects: First, serial account between the G / L accounts, and second, cross-family between the details of the subjects. One of the reasons for its serial port is due to operator error or wrong coding is caused, that is, “human-machine interface ” input error, the occurrence of the situation is usually generated by the adjacent or similar subjects between the string Account, such as: the G / L accounts code 143 as 145, or subjects code 501 input 502 and so on; the second is made by the certificate staff error code caused by the general details of the subjects between the error code comparison