关于会计电算化中会计分录编制问题的探讨

A Research on Programming the Accounting Categories in the Accounting Information System with Computer

探讨了会计电算化条件下和传统手工会计条件下几种有重大差异的会计分录编制问题,指出实现会计电算化后,会计人员在编制会计分录时,既要遵循会计理论本身要求,又要考虑会计电算化软件的要求。

This essay discusses the problem of the programming of the accounting categories in the accounting information system with computers and traditional accounting by hand and points out that, after going over to a computerized accounting system,accounting personnel not only stick to the theory of accounting itself, but also take into consideration the software required for a computerized accounting system when they programme the accounting categories.