會計電算化外文譯文與中文翻譯

1、Manual Accounting Versus Computerized AccountingProceedings of International Conference on Accounting Education Reform and Development Conference JamesAs many professional accountants and auditors state - accounting is a language of business which is accepted in all developed and developing countrie

2、s. Every companyapplies accounting because it is generally accepted that companies have to reveal certain financial and management information to the government and public users and of course because accounting is indispensable tool in business decision-making process. With the development of inform

3、ation technologies there were developed many computer products (software) that make accounting as easy as ABC for those who uses them. From this point accounting can be divided into two basic categories:those which apply manual accounting and those which prefer computerized accounting systems. This

4、paper is targets the main features of manual and computerized accounting, their benefits and shortcomings, and their comparison.Fromthe accounting theory it is known that accounting cycle includes thefollowing steps: journalizing the transactions, posting them to ledger accounts, preparing trial bal

5、ance, making adjustment entries, preparing adjusted to end-of-period trial balance , preparing financial statements and appropriate disclosures,journalizingand posting the closingentries,and preparingafter-closingtrial balance at last. From the first look it is not very difficultand it is so indeed,

6、 but when there are thousands or millions of transactions the situation dramatically changes. Lots of transactions that must be processed in the accounting cycle make this process routine and even a little mistake or inaccuracy can cause all the cycle from the very beginning in order to find and cor

7、rect the mistake. So as to shed some light on the matter lets examine accounting cycle more thoroughly. Every transaction (event that change the financial resources or obligations of the company) must be recognized, classified and documented; in addition there must be corresponding accounts identifi

8、ed and changed. The transactions are recorded in appropriate journals (general journal, sales journal etc) with transaction data, affected accounts? titles, debit and credit of each affected account and explanation specified in the journal record. The above procedure is used for each transaction. Al

9、l the journal records must be posted to the ledger on a periodic basis (daily or weekly), which is a group of accounts put together and classified (assets, liabilities, revenue, expenses and equity) ? in other words general ledger summarizes all the transactions within a period of time. In addition

10、there is a subsidiary ledger can be used, which is a more detailed source, where individual itemscomprised (inventory, accounts payable and accounts receivable). General ledger contains controlling accounts which summarize the content of subsidiary ledger. At the end of accounting period with the he

11、lp of general ledger there is a trial balance calculated to make sure that debit and credit are in balance (if they are not equal it means that there is an error somewhere). Then there must be appropriate adjustments made like depreciation and income tax expenses, adjusted records posted to the ledg

12、er and adjusted trial balance calculated.After this there are financial statements should be prepared, which include balance sheet, income statement, statement of retained earnings and statement of cash flows. Thenjournal entries of temporary accounts are closed to permanent accounts and posted to t

13、he ledger, and at last after-closing trial balance can prepared.In order to stay on top companies have to analyze the performance of all organizational cells (starting from unskilled workers and operating personnel, and finishing with top managers and other key personnel) and discover all the deviat

14、ions from the plan, their causes, and finally companies? management has to take corresponding measures to avoid such deviations in the future. These procedures are called internal controls and include the following five elements: control environment, risk assessment, monitoring, information and comm

15、unication, which are assessed separately and put together a single rate of organization's performance. Control environment meansthe way of organization'sinternal control? which manager controls the employees, how and whomdoes that manager reports next about the plan performance etc. Risk ass

16、essment implies measures to determine all the potential risks in advance, their causes, probabilities and counter-measures to avoid and managethem; howcan those risks influence company's performance and financial state; how to minimize the costs of facing financial risks etc. Monitoring implies

17、quality control of company's operations and personnel. Information and communication element means the control over communication flow and the quality of information flow within the organization in order to minimize the time of communication and informationlosses. Internal control procedures all

18、ow to keep companies? assets from dissipation and control productivity and usefulness of all departments.Let's return to the main issue of the paper. Manual accounting impliesthat employees perform the whole accounting cycle manually on a periodic basis: they calculate trial balances, journalize

19、 transactions, prepare financial statement reports and other routines. Of course it takes much time, resourcesand effort in large organizations. Computerized accounting implies that the only thing that employees do is recording transactions into the computer which processes the other steps of accoun

20、ting cycle automatically or by a request.But this is a very simplified view on the computerized accounting becausetransaction is a complex category which includes not only sales or acquisitions, but depreciation, premiums and wages calculation, dividends etc. So computers provide accurate calculatio

21、ns and smart reports but it takes much time, resources and effort too and it ' s difficult to assess which accounting typeis more fast and economic. If manual accounting requires qualified accountants to keep a record of business transactions, computerized requires accountantswhich can use speci

22、fic software and thus they cost more. Computer softwarecalculates faster but it does not know what you need until you can clearly explain what exactly you need. In addition good computerized accounting system can costcontrolthousands and even millions dollars, depending on the complexity and the siz

23、e of organization. Computerized accounting provides better internal report system for any given period of time (computer can control thousands indicators simultaneously and create notifications to the appropriate departments or workers if someindicators do not correspond to the normal state), while

24、manual control takes more time.Among the advantages of manual accounting there are: comparatively cheap workforce and resources, reliability, independence from machines, skilled workers availability; the disadvantages include: reduced speed, increased effort of accountants, relatively slower interna

25、l control reporting, routinework and someothers.Among the main advantages of computerized accounting there are: high speed and mobility of reporting, reliability, no routine work, increased accuracy, internal control system of increased productivity, easy back up and restoration of records; the disa

26、dvantages include: extremely high costs on developing, introducing and using the system, special trainings forpersonnel, increased personnel costs, dependence on machines etc.Obviously both computerized and manual accounting have advantages and disadvantages but they perform the same task, and the f

27、inal result is the same. The main differences, speed andbetween them are the costs mobility. Thus small and medium businesses usually prefer manual accountingwithout detriment to quality while large corporations apply complex accounting systems which cost millions dollars but the effect from their a

28、pplicationexceeds all the expectations.手工會計與電算化會計會計教育改革與發(fā)展第四屆會計與財務(wù)問題國際研討會論文集2004 年 詹姆斯就像很多專業(yè)的會計師和審計師的國家 在 所有發(fā)達國家和發(fā)展中國家， 會計是被接受的一種商業(yè)語言。 大家普遍認同 ， 公司向政府和公眾用戶已披露的某些財務(wù)和管理信息， 是每家公司所適用的會計。 而且當然， 在業(yè)務(wù)上的決策過程中會計是不可缺少的工具。隨著信息技術(shù)的發(fā)展，有很多發(fā)達的計算機產(chǎn)品（軟件），就像美國廣播公司那樣使用它們， 使會計變得簡單。 從這點會計可分為兩個基本類別： 手工會計和電算化會計系統(tǒng)。本文的主要目標，手 工

29、會計 和會計電算化，其好處和缺點，以及它們的比較。根據(jù)會計理論， 眾所周知的會計周期包括以下步驟： 分錄交易過程中， 分類賬戶，準備試算表以調(diào)整作品，準備調(diào)整，以期末試算表，編制財務(wù)報表，并適當披露，結(jié)束后關(guān)閉試驗的平衡。 從第一次看它確實不是很困難， 不過當有數(shù)千或是以百萬計的交易時形勢急劇變化。大量的交易，必須進行處理，在會計周期，使這一進程例行甚至有點錯誤或不準確就會造成一切周期從頭開始尋找和糾正錯誤。 從而一些線索讓審查會計周期更加徹底。 每一筆交易 （改變了財政資源或義務(wù)的公司） 必須承認， 分類以及證明；除此之外一定有符合識別而且改變的 賬 戶。 交易記錄在適當?shù)钠诳?（一般雜志，

30、 銷售日報等）的交易數(shù)據(jù)，被受影響的賬戶所記錄。名稱，借方和貸方的每一個受影響的賬戶和解釋， 指明在日記中紀錄。 上述程序是用于每筆交易。 所有的日記記錄必須定期 （每天或每周）張貼到總分類賬，它是一組整理和分類（資產(chǎn)，負債，收入，費用和 所有者權(quán)益 ）的帳目 ， 或者換句話說總分類賬總結(jié)了在一段時間內(nèi)所有的交易。此外，還有一個附屬總 賬 可以用，這是一個更詳細的資料來源， 如個別項目包括（存貨，應(yīng)付賬款和應(yīng)收賬款） 。 在年底的會計期間與幫助的總分類賬 中有一個試算表計算 ， 以確保借方和貸方的平衡（ 如果它們不是相等的， 它意味著某處有錯誤） 。 那么 ， 必須有適當?shù)恼{(diào)整， 如折舊及所得

31、稅費用 ， 調(diào)整后的記錄張貼到總 賬 并且用試算表計算出來的 。 經(jīng)過這之后準備財務(wù)報表， 其中包括資產(chǎn)負債表， 利潤表及現(xiàn)金流量報表。 然后日常記錄的臨時帳戶張貼到總帳，最后關(guān)閉試算平衡表。為了保持公司有效運作， 對所有的組織（由非技術(shù)工人和經(jīng)營人員，高層管理者和其他關(guān)鍵人員）的表現(xiàn)進行分析， 發(fā)現(xiàn)有偏離計劃，其原因是否 在于公司。管理部門也采取相應(yīng)措施以避免這種偏差， 這些程序就是所謂的內(nèi)部控制 ， 主要包括以下 5 個要素：控制環(huán)境，風險評估，監(jiān)測，信息和溝通，這些都是另行評估， 除此之外提出了一個單一稅率的組織。 控制環(huán)境指的組織管理方法 ， 在內(nèi)部控制中 ， 經(jīng)理如何管理員工以及對明年的計劃工作表現(xiàn)等進行風險評估， 意