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Question

[摘要] 在计算机产生和普及以前，手工方式处理会计业务一直占据主要地位，随着计算机的产生、发展，特别是在会计工作中的应用，会计操作技术发生了重大变革，给会计信息的系统赋予了许多新的内容，从而产生了一门新学科即电算化会计。加入 WTO以后，我国经济已迅速融入世界经济体系中，经济的繁荣发展和市场的全面开放，必将对企事业单位的信息化进程产生新的推动力。管理和电子商务软件的需求将大大增加，竞争的国际化会促进软件质量和服务效率的全面提高，会计信息化市场将摆脱原有的行政干预的阴影，形成公平有序竞争的新秩序。在网络时代，要使我国的会计电算化工作能够健康的发展，我们还必须从理论上和实践上进行认真的探讨，我认为21世纪的会计应该是一个以信息技术为中心的崭新会计，而不是一个修修补补的会计。账务处理是会计工作的主体，因此会计的变革应首先从账务处理方式的改变做起，电算化帐务处理与手工帐务处理相比不仅仅是处理工具的变化，而且在很多方面都有许多不同之处。本文运用比较研究的方法，对电算化帐务处理与手工帐务处理比较分析，得出电算化帐务处理的优势所在，以期在以后的工作中更好的应用会计电算化，充分发挥电算化会计在管理中的应用。
[关键词] 账务处理流程 核算方式 比较分析

Answer 1

And the popularity of computer generated before manual accounting business has been dominant position with computer generated, development, particularly in the application of accounting, the accounting technique of a major change, to the accounting information systems given the many new content, resulting in a new discipline that is computerized accounting. After joining the WTO, China's economy has rapidly integrated into the world economy, economic prosperity and full liberalization of the market is bound to enterprises of the information process new impetus. Management and e-commerce software demand will substantially increase, The international competition will promote software quality and comprehensive services to improve efficiency, Accounting information technology market will be freed from the original administrative intervention shadow forming a fair and orderly competition in the new order. In the Internet era, make our computerized accounting work to healthy development. We must also from the theory and practice of serious, I think that the 21st century should be an accounting to information technology at the center of the new accounting, instead of a patchwork of accounting. Accounts accounting treatment is the mainstay, accounting changes from the accounts should first approach the changes start, Computerized Accounts Accounts deal with the manual processing tools to deal with not only compared to the changes, but in many respects have many differences. Based comparative study of methods of computerized and manual handling Accounts Accounts handling more analysis, Computerized Accounts reached the edge, with a view to future work to better the application of accounting computerization, Computerized Accounting full play in the management of applications. Key words : Accounting Treatment Modalities for the accounting process of comparative analysis
And the popularity of computer generated before manual accounting business has been dominant position with computer generated, development, particularly in the application of accounting, the accounting technique of a major change, to the accounting information systems given the many new content, resulting in a new discipline that is computerized accounting. After joining the WTO, China's economy has rapidly integrated into the world economy, economic prosperity and full liberalization of the market is bound to enterprises of the information process new impetus. Management and e-commerce software demand will substantially increase, The international competition will promote software quality and comprehensive services to improve efficiency, Accounting information technology market will be freed from the original administrative intervention shadow forming a fair and orderly competition in the new order. In the Internet era, make our computerized accounting work to healthy development. We must also from the theory and practice of serious, I think that the 21st century should be an accounting to information technology at the center of the new accounting, instead of a patchwork of accounting. Accounts accounting treatment is the mainstay, accounting changes from the accounts should first approach the changes start, Computerized Accounts Accounts deal with the manual processing tools to deal with not only compared to the changes, but in many respects have many differences. Based comparative study of methods of computerized and manual handling Accounts Accounts handling more analysis, Computerized Accounts reached the edge, with a view to future work to better the application of accounting computerization, Computerized Accounting full play in the management of applications. Key words : Accounting Treatment Modalities for the accounting process of comparative analysis

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Answer 2

The abstract : produces in the computer with the popularizationbefore, the manual way processes accountant the service always tooccupy the main status, along with the computer production, thedevelopment, specially in accountant in the work application,accountant operated the technology to have the significanttransformation, the accounting information system has entrusted withmany new contents for, thus has had a new discipline iscomputerization accountant. Joins after WTO, our country economyrapidly melted into in the world economic system, the economicalprosperity development and the market comprehensive opening, willcertainly to business unit's information advancement to have the newpropelling force. The management and the electronic commerce softwaredemand greatly will increase, the competition internationalizationwill be able to promote the software quality and the serviceefficiency comprehensive enhancement, the accounting informationmarket gets rid of the original administrative intervention theshadow, will form fairly has the new order which the foreword willcompete. In the network time, accountant which must cause our countrythe computerization work can the health development, we also musttheoretically carry on the earnest discussion with the practice in, Ithought 21st century accountant should be take the informationtechnology as central brand-new accountant, but is not accountantwhich patches up. Account service processing is accountant the workmain body, therefore accountant's transformation should first startfrom the account service processing way change, computerizationbookkeeping processing and manual bookkeeping processing compares notmerely is processes the tool the change, moreover in very various allhas many differently place. This article utilizes the comparisonresearch the method, to computerization bookkeeping processing and themanual bookkeeping processing comparative analysis, obtainscomputerization bookkeeping processing the superiority to be at, bythe time in the later work better application accountant thecomputerization, fully will display the computerization accountant'sin management application. [ Key word ] account service processing flow calculation waycomparative analysis

Answer 3

Produces in the computer with the popularization before, the manualway processes accountant the service always to occupy the main status,along with the computer production, the development, specially inaccountant in the work application, accountant operated the technologyto have the significant transformation, the accounting informationsystem has entrusted with many new contents for, thus has had a newdiscipline is computerization accountant. Joins after WTO, our countryeconomy rapidly melted into in the world economic system, theeconomical prosperity development and the market comprehensiveopening, will certainly to business unit's information advancement tohave the new propelling force. The management and the electroniccommerce software demand greatly will increase, the competitioninternationalization will be able to promote the software quality andthe service efficiency comprehensive enhancement, the accountinginformation market gets rid of the original administrativeintervention the shadow, will form fairly has the new order which theforeword will compete. In the network time, accountant which mustcause our country the computerization work can the health development,we also must theoretically carry on the earnest discussion with thepractice in, I thought 21st century accountant should be take theinformation technology as central brand-new accountant, but is notaccountant which patches up. Account service processing is accountantthe work main body, therefore accountant's transformation should firststart from the account service processing way change, computerizationbookkeeping processing and manual bookkeeping processing compares notmerely is processes the tool the change, moreover in very various allhas many differently place. This article utilizes the comparisonresearch the method, to computerization bookkeeping processing and themanual bookkeeping processing comparative analysis, obtainscomputerization bookkeeping processing the superiority to be at, bythe time in the later work better application accountant thecomputerization, fully will display the computerization accountant'sin management application.

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