| 会计科目的设置与电子报表的编制 |
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| 引用本文： | 刘勇强,张希玲,姚娟.会计科目的设置与电子报表的编制[J].河南机电高等专科学校学报,2005,13(5):83-84. |
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| 作者姓名： | 刘勇强 张希玲 姚娟 |
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| 作者单位： | 河南机电高等专科学校,河南,新乡,453002 |
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| 摘 要： | 随着会计电算化的普及推广。财务软件的二次开发成为迫切需要解决的问题之一，文章从实践的角度出发，讨论了财务软件中电子报表的编制与会计科目的设置之问的关系。通过对会计科目设置的修改，修正目前通用财务软件中电子报表生成时存在的一些漏洞，使之更符合企业实际。
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| 关 键 词： | 会计科目 资产负债表 损益表 |
| 文章编号： | 1008-2093(2005)05-0083-02 |
| 收稿时间： | 04 23 2005 12:00AM |
| 修稿时间： | 2005年4月23日 |
Establishing of Accounting Title is with the Draw Upping of Electronics Statement |
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| LIU Yong-qiang, et al.Establishing of Accounting Title is with the Draw Upping of Electronics Statement[J].Journal of Henan Mechanical and Electrical Engineering College,2005,13(5):83-84. |
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| Authors: | LIU Yong-qiang |
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| Affiliation: | Henan Mechanical and Electrical Engineering College, Xinxiang 453002, China |
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| Abstract: | Along with the accountancy the universality expansion,finance software 's two times development become the urgent demand the angle that resolve that one of the problems,this text set out,discussed the finance software the inside's relation of the establishing of draw upping of electronics statement and accounting title from the fulfillmented.Pass to modification accounting title establish,revise now born some loopholes that exsitses of hourses of statements of inside electronics of in general use finance software,make it match the business enterprise more actual. |
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| Keywords: | accounting title Balance sheet Income statement |
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