摘要
会计电算化下的期末业务处理是在账务处理子系统中完成的,期末业务处理的主要工作是期末的摊、提、结转业务的处理、对账、结账工作。传统手工条件下的期末业务处理是由会计人员手工编制记账凭证来完成这项工作,难免会出现账项调整不准确和调整遗漏的现象。本文通过分析财务软件的期末业务处理功能,来阐述使用财务软件完成期末业务处理的特点和优势。
Settling the month-end business with accounting computerization is finished in subsidiary system of financial settlement. The main tasks of month-end business settlement is to apportion expenses, deduct a percentage settlement, square and transfer accounts, check accounts and settle accounts. The month-end business settlement with traditional artificial methods is finished by account- ants who work out the vouchers. It is hard to avoid having inexact accounts and leaving out the adjustment of accounts. The paper states the characteristics and advantages of applying to financial software and complete month-end business by analyzing the functions of month-end business with financial software.
出处
《甘肃广播电视大学学报》
2006年第4期67-69,共3页
Journal of Gansu Radio & Television University
关键词
期末
业务
结转
month-end
business
settle and transfer
