一个高效率电算化帐务处理系统数据模型的建立和实现  

ESTABLISHMENT AND REALIZATION OF A HIGHLG EFFICIENT DATA MODEL OF THE COMPUTER BASED ACCOUNTING SYSTEMWT

作　　者：张亚明[1] 

机构地区：[1]辽宁税务高等专科学校

出　　处：《辽宁师范大学学报（自然科学版）》1996年第1期16-19,共4页Journal of Liaoning Normal University:Natural Science Edition

摘　　要：在传统的科目汇总表式帐务处理程序的基础上，建立了一个通用的、高效率的电算化帐务处理数据模型，并对基于该数据模型的电算化帐簿体系。A general and highly efficient data model of the computer based accounting system was established on the basis of the traditional accounting method of account title summary.The realization of the data model and the computer booking system based on it were described and analyzed in the paper as well.

关 键 词：会计 账务处理 电算化 数据模型 

分 类 号：F232[经济管理—会计学] TP39[经济管理—国民经济]