摘要
随着会计电算化的日益普及,会计基础理论也必须进行完善,应不断提高和丰富会计基础理论,以适应当前会计电算化普及和发展的需要。
As the popularization of the computerized accounting calculation, the basic theory of accounting has been also improved and innovated.This theory should be continually improved and enriched to accommodate the current demand of the development and popularization of computerized accounting calculation.
出处
《黑龙江水专学报》
2003年第4期104-104,共1页
Journal of Heilongjiang Hydraulic Engineering College
关键词
计算机
会计电算化
会计基础理论
computer
computerized accounting calculation
basic accounting theory
