自动转账核算的应用、经验与体会

【作者】 沈吉来； 沈硕；

【机构】 辽宁省能源研究所； 中国银河证券股份有限公司建国路营业部；

【摘要】 每个核算单位在月底都要制作转账凭证,每个月的转账凭证基本一致,手工记账环境下是这样,会计电算化条件下也是如此。目前,国内众多的财务软件基本部提供了自动转账凭证功能,并能够自动生成转账凭证,这不仅提高了月末(季末或年末)转账速度,还能大大减轻财务人员的工作量。本文通过单位会计电算化的实践,对实施自动转账核算的事前、事中和事后进行了初步研究,并对自动转账核算实践中遇到的相关问题展开深入的探讨,总结了多年积累并形成的基本经验和体会。更多还原

【Abstract】 Every accounting unit has to make the transfer voucher at the end of a month,and the transfer voucher in every month is almost the same,this situation is for both manually accounting and computerized accounting.At present,many financial software systems have the function of automatic transfer in our country,and could automatically create the transfer voucher,it not only speed up the transferring at the end of every month(season or year),but also it will greatly alleviate the workload of financial staff.Based on the practical operation of accounting computerization in our organization,the preliminary study has been carried out on the automatic transfer process in three aspects that are the operations before the transferring,during the transferring and after the transferring,meanwhile,the problems in the automatic transfer operation have been discussed,the experience as well as the consideration on automatic transfer after years of operation have been summarized.更多还原