摘要
初步阶段的计算机会计核算是传统的会计核算理论、方法与计算机核算过程的凑合,有的会计核算单位感到计算机核算比手工核算好不了多少,如何从凑合跨向有机的联系,从而提高效益,缩短会计核算时间,精确又及时地获取会计信息,主要有两个问题亟待解决。
Basing on the two chief problems of the computer accounting, this paper sets forth the five basic processes in computer accounting. The computer program superiority can give best service to economy accounting. It has no combining computer with accounting simply other than rule, technique, and particularity as well. The paper alse makes hard to look for something in common between the field of computer and accounting as well.
出处
《厦门大学学报（自然科学版）》
CAS
CSCD
北大核心
1992年第3期312-314,共3页
Journal of Xiamen University：Natural Science
关键词
计算机
会计
程序
优化
Computer program superiority, Accounting
