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目前,大多数会计核算软件在接受用户输入会计记帐凭证有关资料时,均要执行以下控制职能:(1)控制输入日期是否规范;(2)控制输入凭证编号是否正确;(3)控制输入的会计科目是否存在、其对应编号是否合法;(4)控制输入的会计凭证其借贷双方的合计金额是否平衡一致;(5)控制输入的制证人是否合法。但普遍缺乏对记帐凭证中输入的借贷方会计科目是否存在对应关系的控制功能。一、缺乏科目对应关系控制功能的后果会计理论上一般很重视一借多贷、一贷多借或一借一贷的对应关系的会计记录和处理,强调应尽可能避免多借多贷的会计处理。对于一个缺乏科目对应关系控制功能的会计核算软件来说,它可以接受一张对应关系清晰的会计凭证,也可以接受一张丝毫不存在对应关系、甚至多借多贷的会计凭证。
At present, most accounting softwares perform the following control functions when they accept user input of accounting vouchers: (1) whether the control input date is standard; (2) whether the control input document number is correct; (3) control input (4) whether the total amount of both the borrower and the credit of the accounting documents input by the control is consistent; and (5) whether the control of the input witness is legal or not. However, there is a general lack of control over whether there is a correspondence between the ledger accounts entered in the voucher. First, the lack of subjects corresponding to the consequences of the control function Accounting theory generally attaches great importance to a multi-loan, a loan borrowed or borrowed by a correspondence between the accounting records and processing, emphasizing that as much as possible should avoid borrowing more credit accounting deal with. For a lack of account correspondence control functions of the accounting software, it can accept a clearly corresponding accounting documents, you can also accept a did not exist correspondence, and even borrow more borrowing accounting documents.