【摘要】 ＡＩＳ（会计信息系统）是ＭＩＳ（管理信息系统）的一个重要部分。我们在ＡＩＳ背景下，对会核算进行讨论，提出计算机适用的会计核算模型，定义了时结单和日结单的概念，叙述了模型中涉及的帐、表、单、证各类要素的基本数据结构。更多还原

【Abstract】 AIS (Accounting Information System) is an important constituent part of MIS. The accounting is discussed under the background of AIS. and an applic- able accounting model for the computer is proposed. The baily-statement and per- iod-statement are defined. We describe the basic data structure of the elements (account, report, statement, evidence) for the relavant models in the paper.更多还原