| 会计电算化中“反复核、反记账、反结账”的研究 |
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| 引用本文： | 解春苓,张若水.会计电算化中“反复核、反记账、反结账”的研究[J].华北航天工业学院学报,2006(5). |
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| 作者姓名： | 解春苓 张若水 |
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| 作者单位： | 北华航天工业学院财会金融系 河北廊坊065000(解春苓)，中央财经大学 北京100000(张若水) |
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| 摘 要： | “反复核、反记账、反结账”是会计电算化系统中的概念,其功能是使得制单、登账、结账和报表会计业务可以逆向再操作。本文对“反复核、反记账、反结账”的概念、功能以及存在的弊端进行了阐述,并提出了一些改进措施。
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| 关 键 词： | 会计电算化 反记账 反结账 |
The Research of "Anti-Checking, Anti-Bookkeeping,Anti-Settlement" in the Computerized Accounting |
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| XIE Chun-ling ZHANG Ruo-shui.The Research of "Anti-Checking, Anti-Bookkeeping,Anti-Settlement" in the Computerized Accounting[J].Journal of North China Institute of Astronautic Engineering,2006(5). |
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| Authors: | XIE Chun-ling ZHANG Ruo-shui |
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| Abstract: | "Anti-checking, anti-bookkeeping and anti-settlement" are concepts of the computerized accounting system, whose functions allow reverse operations in voucher making, bookkeeping, settlement and financial statement making. This article interprets the concepts, functions and disadvantages of anti-checking, anti-bookkeeping and anti-settlement, and then puts forward some measures for improvement. |
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| Keywords: | computerized accounting anti-bookkeeping anti-settlement |
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