浅述电算化会计错帐的更正方法  

Discussion on Correcting Method of False Ledger in Com puter Aided Accounting

作　　者：魏芳[1] 

机构地区：[1]河南机电高等专科学校经济管理工程系,河南新乡453002

出　　处：《河南机电高等专科学校学报》2001年第1期67-68,共2页Journal of Henan Mechanical and Electrical Engineering College

摘　　要：:电算化会计处理中 ,也会出现帐务或凭证错误 ,其处理方法不能照搬手工处理 ,而《会计核算软件基本功能规范》中规定了基本方法 ,但未说明具体处理方法 ,文中着重阐述了电算化会计下简便。There are some false ledgers and document in the process of Computer aided accounting , its solution cannot be solved by manual process .Although some basic methods are provided in the book Rules of Basic Function on Accounting Checking Software, as far as its concrete processing methods, the paper hereby gives a detailed illustration on false ledg er checking method.

关 键 词：电算化会计 输入凭证 机制凭证 错帐更正 补充登记法 冲销法 

分 类 号：F231.4[经济管理—会计学] F232[经济管理—国民经济]