摘要
在用友ERP-U8V10.1软件下企业特殊业务处理会涉及多个子系统,业务处理流程复杂,需要利用软件的功能合理设计处理流程,才能按照企业会计准则的要求进行正确会计处理.本文选取了非货币性资产交换和售后回购两项重要特殊业务进行分析,以例题的形式详解每项业务在用友ERP-U8V10.1软件下的处理流程,以期待对企业信息化实务工作和会计电算化课程实践教学提供帮助和指导.
Special business processing will involve many subsystems. The business process is complex under the ERP-U8V10.1 software. It is necessary to use the function of the software to design the processing process reasonably, so as to make correct accounting treatment according to the requirements of the accounting standards of the enterprise. In this study two important special services were selected： non monetary assets exchange and after sale repurchase. The processing flow of each business was analysed under the ufida ERP-USV10.1 software. Results, should provide guidance for the practical work of enterprise informatization and the practical teaching of account- ing computerization courses.
作者
罗佛如
LUO Fo-ru(Department of Management Engineering,Inner Mongolia Vocational College of Chemical Engineering,Hohhot 010070,China)
出处
《内蒙古民族大学学报（自然科学版）》
2018年第5期403-407,共5页
Journal of Inner Mongolia Minzu University：Natural Sciences
基金
内蒙古自治区高等学校科学研究项目(NJSY16415)
关键词
用友ERP
非货币性资产交换
售后回购
业务流程
UFI DA ERP
Non monetary assets exchange
After sale repurchase
Business process
