摘要
在会计电算化系统中,会计科目代码的设置是会计电算化系统初始化的重要内容之一。如何规范、合理、科学地设置科目代码,选择合适的科目编码方式是设计会计电算化系统必须慎重考虑的问题,它直接影响整个会计电算化系统的功能、性能和扩展能力。因此科目代码的设置,在遵循《企业会计制度》和代码设置原则的同时,还应对其相关的问题引起足够的重视。
In the system of accounting by EDP,the establishment of subject code is on e of the most important contents in system initialization of accounting by EDP.How to set up subject code normally,rationally and scientificly,how toe choose suitable way of subiect code must be considered carefully when designing the system of accounting by EDP,which cn affect the whole systematic function,performance and expanding,ability directly,Therefore,whole following<Enterprise accounting system>and code principle of setting up,the establishment of subject code also should be given enough attention to its relevant proble.
出处
《理论观察》
2004年第5期77-78,共2页
Theoretic Observation
关键词
会计电算化
系统
科目代码
accounting by EDP,system,subject code