会计电算化中会计分录编制方式的探讨

Discussion of the Way of Compiling Accounting Entries in Computerized Accounting

在会计电算化中,会计分录的编制多数与手工方式相同,但也有部分会计分录的编制与手工方式存在差异,需要进行相应的变换,被计算机接收后才能保证会计信息的正确性。

In computerized accounting, most compilation of account entries are the same as the manual, but there are still some which is different from the manual. Only when it is correspondingly changed can the account information be ensured to be correct after it is input into the computer.