摘要
会计基本模式是指通过会计凭证、帐簿（帐户）、会计报表这三者的有机结合所反映出记帐报帐数据传递程序的一种规律，包括手工会计基本模式与电算化会计基本模式，电算化会计基本模式应该是：“会计凭证→帐簿（帐户），会计凭证→会计报表”，即根据会计凭证登记帐簿（帐户），根据会计凭证直接编制会计报表。
The basic model of accounting processing is a procedure of accounting data processing by accounting vouchers, accounting forms and financial statements,it involves two types,the one is the model of accounting processing for bookkeeping by hand ,the another is the model of accounting information system.The basic model of accounting information system should be “accounting vouchers→accounting forms”and “accounting vouchers→financial statements”,it means that we'll use accounting vouchers for bookkeeping and preparing financial statements directly.
出处
《华东船舶工业学院学报》
1999年第1期32-35,共4页
Journal of East China Shipbuilding Institute(Natural Science Edition)
基金
部级民品技术攻关课题
关键词
会计凭证
会计帐簿
会计报表/会计电算化
accounting vouchers
accounting forms
financial statements / accounting information system
