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在手工核算时,会计帐页格式大体可分为三栏式和多栏式。多栏式帐页又根据帐户特点设置不同的栏目和栏数,式样繁多。依笔者之见,会计电算化系统在输出帐页时,不必模拟手工方式输出多种格式,可以采用一种通用的三栏式帐页。一、采用通用三栏式帐页是可行的。无论是借贷记帐法,还是增减记帐法或收付记帐法,三栏式帐页都是帐簿登记的基本格式。多栏式帐页是三栏式帐页的演变形式,主要为了便于手工操作时分项归集会计数据,
In manual accounting, the accounting page format can be divided into three columns and multi-column format. Multi-column account and account features set different sections and the number of columns, a wide range of styles. In my opinion, accounting computerized system in the output account, do not have to simulate a variety of manual output format, you can use a generic tri-column account. First, the use of generic tri-band pages is feasible. Whether it is the debit and credit accounting method, or the increase or decrease accounting method or the receipt and payment accounting method, the three-column accounting page is the basic form of accounting books. Multi-column ledger is an evolutionary form of tri-column ledger, mainly for the convenience of manual operation when the accounting data collection,