试论会计循环与帐务处理程序

Accounting Cycle and Accounting Procedure

本文在讨论了会计循环和帐务处理程序的涵义的基础上，对会计循环与帐务处理程序的异同点、会计循环的优缺点进行了分析，提出如何借鉴会计循环思想，改革我国帐务处理程序的方法。

After giving out the concepts of accounting cycle and accounting procedure,this paper analyzes the differences and similarities between accounting cycle and accounting procedure,advantages and weaknesses betloeen accounting cycle and points out how to reform the accounting procedure with reference to the accounting cycle.