摘要
通过介绍会计电算化的作用和数据层次结构,简要论述会计电算化的发展要求,对比分析了会计电算化相较于传统手工会计上的优势,并对会计电算化职能做了进一步的概括。
By introducing the role of accounting computerization and data hierarchy, this paper briefly discusses the development requirements of the computerized accounting, and compares the advantages of the computerized accounting in the traditional manual accounting, and makes a further generalization of the accounting computerization.
出处
《黑龙江科学》
2015年第16期60-61,共2页
Heilongjiang Science
关键词
会计分录
复式记账
经济业务
Accounting entries
Double entry bookkeeping
Economic business
