会计电算化及其软件的“反记账”“反结账”功能  

EDP and Software's Function of Counter-Keeping Accounts and Counter-Settling Accounts

作　　者：宋大龙[1] 

机构地区：[1]沈阳音乐学院,辽宁沈阳110000

出　　处：《锦州医学院学报（社会科学版）》2005年第2期93-94,106,共3页Journal of Jinzhou Medical College:Social Science Edition

摘　　要：计算机在会计核算中的作用日益突出。会计软件开发者为迎合用户口味,在一些新版本中增加了“反记账”、“反结账”的功能。这些功能虽然方便了会计人员的日常工作,但会计资料的真实性和准确性却打了很大的折扣。因此,会计人员需要在核算过程中禁用“反记账”、“反结账”的功能,软件开发者应停止这种功能的开发。Computer's function in the accountant checks and calculates is outstanding day by day. The developers of accounting software increase the function of counter-keeping accounts and counter-settling accounts in some new types of software in order to cater to the taste of the masses of users. Though the increasing of these functions has facilitated accounting personnel's routine, the truth and accuracy of the accounting materials is threatened greatly. Thus, accounting personnel should be forbidden using the function of counter-keeping accounts and counter-settling accounts. The developers should stop developing such software.

关 键 词：会计电算化 反记账功能 反结账功能 

分 类 号：F239[经济管理—会计学]