會計英文文獻

1、File Management of Computerized AccountantWith the development of computerized accounting, the management of accounting files has changed as well, the manual accounting methods used in records management has not suited

2、to computerized accounting needs. Therefore, we need to improve computerized accounting files management, so as to speed up the accounting records management's information building to fit in with the new requirements

3、 of computerization, make a good record of computerized financial files and improving financial records management and efficiency and better serve the enterprise's development.Computerized accounting refers to the

4、application of computer technology in accounting work, which uses computer to replace manual bookkeeping, reimbursement, and the use of accounting information for analysis. Accounting computerized increased accounting bo

5、okkeeping and material management's accuracy, standardization and efficiency, meanwhile reduce labor intensity of accountants, make accountants get rid of the heavy manual labor and complex accounting matters, so th

6、ey can have a better participation in management decision- making unit, strengthening financial management. Strengthening the accounting records management information is the need of computerized accounting reform and t

7、he modern times, it is inevitable, and the accounting development direction. Manage and use corporate financial accounting work file is an important prerequisite to the higher development of accounting work. In the tradi

8、tional manual accounting environment, the subject matrix, debit and credit ,thebalance sheet, and related analysis of the financial statements are all required to calculate totals manually, making the financial staff w

9、orkload, but also easily lead to the calculation of data error. In the computerized accounting environment, simply input the original data transfer mechanism or through an external system credentials and financial softwa

10、re in the computer under the guidance of accounting entries by the audit certificate, modify, confirm complete printout automatically by a computer, subjects summary, loan balance work done automatically by computer, at

11、 the same time it can generate accounting reports as required, which greatly reduces the workload for finance staff, but also avoid such work in computing the total error.Accounting manual, the data record mainly rely o

12、n staffs to make manual records, it increases the possibility of recording errors, and the same type of data recorded may be repeated several times. If dates are storage is by paper, it will take up a lot of space, nee

13、d for make fire protection, waterproof, moisture-proof, anti-theft and so on. In the computerized accounting environment, data storage media is computer, namely magnetic media. Magnetic media data stored by saving spac

14、e, but also to make data access easy, while through the data copy, transfer and other methods to avoid duplicate records manually record the phenomenon. The preservation of magnetic media in addition to paper at some of

15、 the work needed to save, but also for anti-virus, anti-magnetic, is necessary. Since the existence of the physical vulnerability of the disk, the disk needs to be backed up work.As we all know, traditional accounting

16、file is accounting documents, account books accounting records and financial software version number of the more accounting records that need scientific management. Therefore, even if the implementation of financial rec

17、ords management information, the archive also needs to implement the so-called “Double“,which means a file with the paper and electronic versions simultaneously record.Digital file information is the basis of file mana

18、gement information, all other work built on this basis. Mostly traditional paper files as the carrier of information to achieve file management, we must shift to digital records management. Future financial Registry is

19、the source of the financial records of the data acquisition and base, is a data storage, management, processing, query, retrieval, transmission of digital information services base. Digital financialrecords based on the

20、 corporate financial records necessary to establish the database, you can press the contents of corporate financial records of the establishment of several major databases.If the standard system, the original documents,

21、 accounting books, index files, data and other work to establish a database of several major capital. Database is established, the data entry immediately, will be the unit's financial records are input computer data.

22、Greatest value is to use the file, the file management information for the realization of the full use of archival information and provide a vast world. Establish a sound financial profile information network; one can do

23、cument the business and higher level units or convert documents into the file directly into the database, reducing duplication of input file officers work to ensure the integrity of archival information. The other hand,

24、 can be implemented on-line public directory inquiries, CD remote retrieval services, you can also e-mail or BBS, etc. to carry out the financial records for information. In short, the network of financial records manag

25、ement and use of online features. Can significantly reduce the file in the formation, access to the space- time difference, achieving financial records management from static to dynamic management across management, inte

26、gration of financial resources, human resources, improve management capacity and quality of financial records.A good job of financial records management decision support system development, quantitative analysis and qua

27、litative analysis to achieve the combination of scientific management and use of archives,Sorting through the collection of financial records ofinformation and network transmission, ultimately to provide leadership at a

28、ll levels, decision-making departments, financial officers and use. As the volume of information and protection of high demand alone the experience of the staff to handle the problem is not enough, must rely on advance

29、d, higher levels of intelligent decision support system. In management science, computer science, behavioral science and cybernetics-based, computer technology, artificial intelligence, mathematical economics, etc. as

30、a means to establish the decision support system. The system can issue on a variety of programs, and programs are compared, analysis and optimization. Maximize the level of financial security decision-making and decisio