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所谓“会计标准摘要”是指在对经济业务进行科学分析的基础上,制订的规范化的会计摘要。它是促进会计工作程序化、标准化的基本条件。制定会计标准摘要有利于财务会计工作的全面开展,有利于提高会计工作的质量和效率,有利于进行会计检查与监督,有利于电子计算机在会计领域的应用。在会计领域应用电子计算机,一个首要的条件就是要使会计核算满足程序化,规格化,标准化的要求。比如我们在设计帐务处理程序时,要求根据会计摘要进行分类检索,如果会计摘要不规范,同一类型的经济业务,而摘要却不同,就无法进行正确的分类检索。
The so-called “summary of accounting standards” refers to the standardized business accounting summary prepared on the basis of a scientific analysis of economic operations. It is to promote the standardization of accounting procedures, the basic conditions. Making a summary of accounting standards is conducive to the full implementation of financial accounting, is conducive to improving the quality and efficiency of accounting work, is conducive to accounting inspection and supervision, is conducive to the application of electronic computers in the field of accounting. One of the most important conditions for the application of electronic computers in the accounting field is to make accounting meet the requirements of proceduralization, normalization and standardization. For example, in the design of our accounting procedures, we need to carry out the classification based on the accounting summary. If the accounting summary is not standardized, the same type of economic business, but the abstract is different, we can not be the correct classification of the search.