电算会计分组核算全通用探索

Exploration on the general use of group accounting in computerized accounting

会计核算具有较强的综合性,它能够帮助财务会计人员整体把握财务信息,使会计核算软件的整体功能发挥到最佳。通过浅议分组核算、分组核算的原则和方法,将常规分组与现场分组相结合,探讨分组核算的六种核算形式,并阐述了分组核算的随机核算功能。

The accounting has strong comprehensiveness,which can help financial accounting personnel grasp the financial information as a whole,and make the overall function of the accounting software play the best.This paper discusses the concept of group accounting,the principles and methods of group accounting,combines conventional group with field group,discusses six accounting forms of group accounting,and expounds the random accounting function of group accounting.