摘要
采用不同汇总形式的手工帐务处理程序，其目的是为了减少登记总帐的工作量。在会计电算化下，应将帐务处理程序规范化，采用棋盘式科目汇总表帐务处理程序作为会计电算化帐务处理程序。
The purposes of using different accounting procedure are to simplify the procedures of posting general ledger,so the accounting procedure for computerized accounting must be standardized,and it can be realized by using articulation statement accounting procedure.This paper also gives more explanations about how to prepare the articulation statement for computerized accounting in detail.
出处
《华东船舶工业学院学报》
1996年第4期90-94,共5页
Journal of East China Shipbuilding Institute(Natural Science Edition)
关键词
会计电算化
帐务处理程序
规范化
accounting procedure
accounts / computerized accounting
