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ID:10707331
大小:40.00 KB
页数:6页
时间:2018-07-07
《会计电算化外文翻译---手工会计与电算化会计》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ManualAccountingVersusComputerizedAccountingProceedingsofInternationalConferenceonAccountingEducationReformandDevelopmentConference—JamesAsmanyprofessionalaccountantsandauditorsstate-accountingisalanguageofbusinesswhichisacceptedinalldevelopedanddevelopingcountrie
2、s.Everycompanyappliesaccountingbecauseitisgenerallyacceptedthatcompanieshavetorevealcertainfinancialandmanagementinformationtothegovernmentandpublicusersandofcoursebecauseaccountingisindispensabletoolinbusinessdecision-makingprocess.Withthedevelopmentofinformation
3、technologiesthereweredevelopedmanycomputerproducts(software)thatmakeaccountingaseasyasABCforthosewhousesthem.Fromthispointaccountingcanbedividedintotwobasiccategories:thosewhichapplymanualaccountingandthosewhichprefercomputerizedaccountingsystems.Thispaperistarget
4、sthemainfeaturesofmanualandcomputerizedaccounting,theirbenefitsandshortcomings,andtheircomparison.Fromtheaccountingtheoryitisknownthataccountingcycleincludesthefollowingsteps:journalizingthetransactions,postingthemtoledgeraccounts,preparingtrialbalance,makingadjus
5、tmententries,preparingadjustedtoend-of-periodtrialbalance,preparingfinancialstatementsandappropriatedisclosures,journalizingandpostingtheclosingentries,andpreparingafter-closingtrialbalanceatlast.Fromthefirstlookitisnotverydifficultanditissoindeed,butwhentherearet
6、housandsormillionsoftransactionsthesituationdramaticallychanges.Lotsoftransactionsthatmustbeprocessedintheaccountingcyclemakethisprocessroutineandevenalittlemistakeorinaccuracycancauseallthecyclefromtheverybeginninginordertofindandcorrectthemistake.Soastoshedsomel
7、ightonthematterletsexamineaccountingcyclemorethoroughly.Everytransaction(eventthatchangethefinancialresourcesorobligationsofthecompany)mustberecognized,classifiedanddocumented;inadditiontheremustbecorrespondingaccountsidentifiedandchanged.Thetransactionsarerecorde
8、dinappropriatejournals(generaljournal,salesjournaletc)withtransactiondata,affectedaccounts?titles,debitandcreditofeachaffectedaccountandexplanationspeci
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