| 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].北华航天工业学院学报,2006,16(5):53-55. |
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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;中央财经大学,北京,100000 |
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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 |
| 文章编号： | 1673-7938（2006）05-0053-03 |
| 收稿时间： | 2005-03-01 |
| 修稿时间： | 2005-03-01 |
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 Aerospace Engineering,2006,16(5):53-55. |
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| Authors: | XIE Chun-ling ZHANG Ruo-shui |
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| Institution: | 1, Finance and Accounting Department, North China Institute of Aerospace Engineering, Langfang 065000, China; 2, Central University of Finance and Economics, Beijing 100000, China |
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| Abstract: | |
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| Keywords: | computerized accounting anti-bookkeeping anti-settlement |
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