手工会计

以手工会计和计算机会计的比较为背景，针对信息系统的有效输入、处理和输出来阐述会计系统应用控制。

Through compare with hand accounting and computer accounting , it is head against efficiency input , disposal and output to discuss application control of accounting system .

通过对比探讨会计电算化与手工会计的相同点和区别，论述了会计电算化的优点和特点，从而论及会计电算化过程中应注意的问题。

The same and difference between computerizing accounting and hand accounting are investigated by the way of contrasting , and the advantages and characteristics of computerizing accounting are discussed . Attention is also paid to some problems in computerizing accounting .

手工会计系统根据种类使用专门的日记账来记录交易。

Manual accounting systems use special journals to record transactions by category .

计算机会计系统已经在许多企业甚至是小企业，取代了手工会计系统。

Computerized accounting systems have replaced manual systems in many organizations & even small business .

结合手工会计信息系统的内部控制手段，论述了电算化会计信息系统中内部控制存在的问题及解决的措施。

This paper discusses the existing problem and ils strategy of internal control of computerized accounting information system .

它实现了数据处理的自动化，使传统的手工会计信息系统发展演变为电算化会计信息系统。

It realizes data processing of automation , making traditional manual accounting information system develop and evolve into computerized accounting information systems .

本章分析了会计电算化与手工会计的异同，探讨了单机环境下内部会计控制的一般控制与应用控制、网络环境下内部会计控制特点与控制措施等问题。

It also inquires into the common control and applied control under single computer , the characteristics and control measures of internal accounting control under internet accounting system .

由手工会计过渡为电算会计是会计工作的一个重大转折，这种转折不仅反映在形式上，更重要的是反映在管理体系和理念上。

The great turn in accounting is the transition from manual accounting to computerized one , which is reflected not only in the operating form but also in the system and concept of management .

分析了手工会计信息系统与电算化会计信息系统中会计业务执行主体的演变，阐述了由手工到电算化环境下会计系统内部控制问题的特点变化。

Through an analysis on the evolution of the performers in the manual and the computerized accounting information system , this essay describes the change in the internal-control feature of the accounting information system from manual to computerized accounting .

通过与传统手工会计环境的比较，分析了会计电算化对内部会计控制的影响，在此基础上提出了在电算化环境下加强内部会计控制的若干措施。

Through comparing with the accounting environment of craft , the paper analyzes the impact on internal accounting control of accounting computerization . Based on it , some measures are put forward to strengthen internal accounting control under the computerized environment .

目前我国长期股权投资成本法的会计处理很大程度上仍受制于手工会计处理和传统的股利分配条件，其会计信息质量特征因此而受到影响；

Currently , accounting processing of long-term stock right investment cost method in China , to great extent , is inclined to hand accounting processing and traditional dividend allocation conditions , which has greatly been influenced on the quality character of the accounting information .

借助于这个四因素论，我们把会计信息呈报系统的演进划分为三个大的阶段：手工及其仿真的会计信息呈报阶段；供给方主导的会计信息呈报改进阶段；

Depending on these four factors , we divide the development of accounting information reporting into three phrases : hand accounting information system and emulate-hand computerized accounting information system , supply-oriented accounting information reporting improving phrase , demand-oriented accounting information reporting individual phrase .