"Anti-checking, anti-bookkeeping and anti-settlement" are concepts of the computerized accounting system, whose functions allow reverse operations in voucher making, bookkeeping, settlement and financial statement making.
“反复核、反记账、反结账”是会计电算化系统中的概念,其功能是使得制单、登账、结账和报表会计业务可以逆向再操作。
This paper expounds the problems existing in the course of the accounting computerization, and emphatically probes into the problem of whether should the financial software design the functions of anti-bookkeeping and anti-settlement in the course of the accounting computerization, and puts forward some suggestions on further perfecting the work of the accounting computerization.
阐述了实行会计电算化过程中存在的问题,重点探讨了会计电算化过程中财务软件是否应设计"反记账"和"反结账"功能的问题,并提出了进一步完善会计电算化工作的建议。