查询词典 computer-based accounting system

We first explored foc the new accounting control issues computer accounting, then we analyse the computer accounting control system implementation strategy.

首先探讨了计算机会计给会计控制提出的新课题，然后对计算机会计控制系统的构成进行了分析，进而提出了计算机会计控制系统的实施策略。

As computerized accounting system data processing excessive centralization of data processing and computer software, hardware overly dependent, therefore, traditional financial audits in the new conditions it is very inappropriate on the need for change, and improved this paper to electronic accounting of the impact on the audit point of view.

由于会计电算化系统数据处理的过度集中，数据处理对计算机软、硬件过分依赖，因此，传统的财务审计在新的条件下就显得很不适应，必须进行改变、补充和完善，本文拟就电算化会计对审计的影响谈点的看法。

As computerized accounting system data processing excessive centralization of data processing and computer software, hardware overly dependent, therefore, traditional financial audits in the new conditions it is very inappropriate on the need for change, and improved this paper to electronic accounting of the impact on the

由于会计电算化系统数据处理的过度集中，数据处理对计算机软、硬件过分依赖，因此，传统的财务审计在新的条件下就显得很不适应，必须进行改变、补充和完善，本文拟就电算化会计对审计的影响谈点的看法。

The popularization and application of the accounting computerization puts forward three new requirements for the internal control system, the first is to ensure the precision of the original data operation, the second is to cont rol the functions of the operators, and the third is to avoid the risks caused b y the paperless of the accounting files and the invisibleness of the computer op eration.

会计电算化信息系统的普及运用，给内部控制制度提出了3点新的要求，一是要确保原始数据操作的准确度；二是要控制操作人员的职能；三是要避免会计档案无纸化和电脑操作无形化带来的风险。

The accounting information system uses computer as main tool, by which users can collect, store and analyze variety of accounting data and provides man-machine system of accounting information for the user.

会计信息系统是以计算机为主要工具，对各种会计数据进行收集、存储及分析，为用户提供会计信息的人——机系统。

Article 26 Where a taxpayer or withholder has a well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes correctly and completely through computer, the complete written accounting records output by the computer shall be considered as the same of accounting books.

第二十六条纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。

Originally a result of accounting reform, computer accounting information system has been spearheading accounting innovation.

计算机会计信息系统本身是会计改革的产物，它一直是会计学科革新的先锋，网络引起的技术革命自然也在会计领域得到了响应，网络会计应运而生。

Originally a result of accounting reform, computer accounting information system has been spearheading accounting innovation.

计算机会计信息系统本身是会计改革的产物，它1直是会计学科革新的先锋，网络引起的技术革命自然也在会计领域得到了响应，网络会计应运而生。

With the development of information technology, the application of computer on each industry has been extended. The basic way in Accounting is Computerized Accounting Information System. Nowadays many companys in our country have already began to use Computerized Accounting Information Software. We have confidence that the transition from handworked accounting to computerized accounting will completely fulfilled several years later.

随着信息技术的发展，计算机在各行各业的应用已日益扩大，在会计领域最基本的、最普遍的是会计电算化，国内许多企事业单位都已使用电算化会计软件，相信不久的将来，我国将完全实现从传统的手工账向会计电子账的转变，而绝大多数会计师事务所还停留在手工审计上。

In effect,they identify the whole with one of its parts.Actually,bookkeeping is the only a part of accounting,the record-making part.To keep books is to record transactions,and a bookkeeper is one who records transaction either on a computer or manually or with a bookkeeping machine.Accounting includes much more than this.The accountants should have the ability to design the accounting system,to analyze and record complex,no routine transaction;and to analyze and interpret accounting information.

实际上，他们把整个与它的一个部分实际上，会计是唯一的一个部分，唱片制作的会计部保持书是来记录交易、簿记员就是记录交易或者在一个计算机或手动或记帐机会计包括比这更多会计师事务所应该有能力设计的会计系统，分析和记录，没有日常事务；复杂、分析、解释会计信息。

I use an example quoted by Hu Jiaqi:"It is reported that America separates the DNA of a kind of virus by making use of genetic technology and combines it with another kind of DNA. Finally, they get a kind of virulent biological agent called a "pyrotoxin". Someone discloses in private that 20 grams of such a kind of biological agent could result in the global death of 6 billion people due to infection."

我在这里例举胡家奇所引用过的例子："据报道，美国利用转基因技术，将一种病毒的DNA分离出来，与另外一种DNA进行结合，拼结成一种剧毒的"热毒素"生物战剂，且私下有人透露，这种生物战剂只需20克，就可以导致全球60亿人全部感染死亡。"

Waiting, for the queers and the coons and the Reds and the Jews.

等待着疯子和黑人还有红色共产主义者还有犹太人