摘要
近年来,随着计算机的发展和普及,会计电算化得到突破性进展,会计电算化虽然在很大程度上减轻会计人员的工作量,但同时也给会计人员带来了许多新的要求,提出了新的问题,对会计人员能力的要求也越来越广泛、全面、多样.
In recent years, along with the development of the calculator with make widely available, accountancy's COBOL turns to get the breakthrough progress. Here universal is next with the big and good situation that develop, accountancy's COBOL turns although alleviate the workload of the accountant to a large extent, also brought the accountant many new requests, putting forward the new problem, ising more and more extensive to the request of the accountant ability too, completely, variety.
出处
《德州学院学报》
2004年第4期107-110,共4页
Journal of Dezhou University
关键词
会计电算化
管理会计
电子商务
accountancy's COBOL turns
manage the accountancy electronic commerce