会计电算化系统中的后悔性操作探析

On Regret Operation in Accounting Computerization System

会计电算化系统中的错账更正法又称为后悔性操作。后悔性操作方法分别为红字冲销法、补充登记法、即时修订法和逆向操作法。通过对各种后悔性操法作进行详细的介绍以及与手工账务处理的比较,为会计电算化软件的使用人员提供了便捷的后悔性操作指南。

The method of error correction in accounting computerization system is also known as regret operation, which includes red - ink entry, instantaneous amendment and converse operation. Through the detailed description of regret operation and eomparation with manual accounting, the paper provides instruction of regret correction to the users of accounting computerization system.