基础会计中计算机技术的应用

Application of Computer Technology in the Basic Accountancy

计算机技术在会计中的应用,经历了单项数据处理、数据综合处理和数据系统处理三个阶段。一些企业在扩大计算机应用领域的基础上,建立起统一的会计管理信息系统。随着技术的不断进步,计算机逐步成为会计人员不可或缺的管理工具;管理型会计型软件越来越成熟;计算机网络化为会计信息的采集和传输提供了新的模式。

The computer technique experiences the single-item data processing, data in the application in the accountancy the comprehensive processing and the data system handles three stages.Some enterprises builds up rising the united accountancy in extending the foundation of the calculator application realm management infomation system.Along with progress unremittingly technically, the calculator becomes the necessary management tool of accountant gradually;Managing a software of an accountancy more and more mature; The calculator network change into accountancy＇s information to collect and delivered to provide the new mode.