对会计电算化中若干会计方法的思考

Thinking about Some Accounting Methods in the Computerization Accounting

本文从借贷记帐法、错误更正和产品成本计算方法三个方面,对比了会计电算化中的会计方法与传统会计方法的不同处理,指出了会计电算化软件中的不足,提出了作者的一些想法。

This article ,from lends money keeps accounts the law, the wrong correction and the product cost computational method three aspects,has contrasted accountant in the computerization accounting method and tradition accounting method different processing, has pointed out accountant in the computerization software insufficiency, proposed author＇s some ideas.