记账凭证数据录入的逻辑控制技术

Voucher Data Entry Logic Control Technology

编制记账凭证是对原始会计数据的初次分类加工，是构建会计信息系统的基础性环节，该环节产生的数据是会计信息产生的唯一数据源，其重要性不言而喻。为保障会计信息的准确性，必须确保录入记账凭证表的数据完整准确。在应用Excel进行企业基础数据处理时，利用数据有效性条件设置和单元格公式的构造，可以有效阻止违反记账凭证编制规则的数据进入到记账凭证表中，从而保证录入质量。

The preparation of accounting documents is the initial classification of the original accounting data information system is to build the basic aspects of the data generated is part of the accounting information produced the only data source,and its importance is self-evident.To protect the accuracy of accounting information,accounting documents to ensure that input data tables complete and accurate.In the application of Excel for basic data processing companies,using data validation criteria set and the construction of the cell formula,can effectively prevent the violation of accounting rules for the preparation of the certificate data into the accounting documents table entry to ensure quality.