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期末业务是在每个会计期末都必须完成的一些特定工作,如月末转帐、对帐、结帐、会计报表的编制等。相对日常业务而言,期末业务具有种类复杂、对前期资料依赖性强的特点。实行会计电算化后,我们可以在系统初始化时定义好有关转帐公式及报表取数公式,让系统自动完成每期的期末业务处理工作,减轻人工劳动强度,提高会计信息的及时性与精确性。但如果我们不注意日常业务处理的规范化,则很难保证期末处理的正确性。下面笔者以帐结法中月末损益科目的结转及损益表的编制谈谈这方面的一些粗浅体会。
At the end of the business is the end of each accounting period must be completed some specific work, such as the end of the transfer, reconciliation, checkout, the preparation of accounting statements. Compared with the daily business, the end-period business has the characteristics of complex types and strong dependence on previous data. After the implementation of computerized accounting, we can define the formula of the transfer formula and the number of reports when the system is initialized, so that the system can automatically complete the period-end business processing, reduce labor intensity and improve the timeliness and accuracy of accounting information . However, if we do not pay attention to the normalization of daily business operations, it is difficult to ensure the correctness of the finalization. The following author to account law in the month end profit and loss account carry forward and profit statement to talk about some of the superficial experience in this area.