对会计软件中设计反记账功能的初步探讨

Probe into the Functions of Anti-account Designed in Accounting Software

反记账功能在电算化会计信息系统经济业务处理发生错误等情况下有着无可替代的作用。当然,作为会计软件的一个非常用功能,对其使用必须设置严格的限制条件。反记账过程的数据处理设计一般可以采用在未记账凭证库中保留已记账凭证记录,或者将未记账凭证库与账簿数据库合而为一。

The function of anti-account has un-substitutional effect under the condition that the computerized accounting information system makes mistakes in the treatment of economic business.As a non-common function of accounting software, the use of the anti-account function must be restricted strictly.The design of the data treatment in the course of anti-account can generally adopt the method that reserves the records of the evidence for kept account in the evidence bank of non-kept account, or integrates the evidence bank of non-kept account and the account database into one.