会计英文文献

File Management of Computerized Accountant

With the development of computerized accounting, the management of accounting files has changed as well, the manual accounting methods used in records management has not suited to computerized accounting needs. Therefore, we need to improve computerized accounting files management, so as to speed up the accounting records management's information building to fit in with the new requirements of computerization, make a good record of computerized financial files and improving financial records management and efficiency and better serve the enterprise's development.

Computerized accounting refers to the application of computer technology in accounting work, which uses computer to replace manual bookkeeping, reimbursement, and the use of accounting information for analysis. Accounting computerized increased accounting bookkeeping and material management's accuracy, standardization and efficiency, meanwhile reduce labor intensity of accountants, make accountants get rid of the heavy manual labor and complex accounting matters, so they can have a better participation in management decision-making unit, strengthening financial management. Strengthening the accounting records management information is the need of computerized accounting reform and the modern times, it is inevitable, and the accounting development direction. Manage and use corporate financial accounting work file is an important prerequisite to the higher development of accounting work. In the traditional manual accounting environment, the subject matrix, debit and credit ,thebalance sheet, and related analysis of the financial statements are all required to calculate totals manually, making the financial staff workload, but also easily lead to the calculation of data error. In the computerized accounting environment, simply input the original data transfer mechanism or through an external system credentials and financial software in the computer under the guidance of accounting entries by the audit certificate, modify, confirm complete printout automatically by a computer, subjects summary, loan balance work done automatically by computer, at the same time it can generate accounting reports as required, which greatly reduces the workload for finance staff, but also avoid such work in computing the total error.

Accounting manual, the data record mainly rely on staffs to make manual records, it increases the possibility of recording errors, and the same type of data recorded may be repeated several times. If dates are storage is by paper, it will take up a lot of space, need for make fire protection, waterproof, moisture-proof, anti-theft and so on. In the computerized accounting environment, data storage media is computer, namely magnetic media. Magnetic media data stored by saving space, but also to make data access easy, while through the data copy, transfer and other methods to avoid duplicate records manually record the phenomenon. The preservation of magnetic media in addition to paper at some of the work needed to save, but also for anti-virus, anti-magnetic, is necessary. Since the existence of the physical vulnerability of the disk, the disk needs to be backed up work.

As we all know, traditional accounting file is accounting documents, account books