會計電算化復習資料(已整理好)

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4、算機）為主體的當代電子信息技術(shù)在會計工作中的應用；廣義的會計電算化，是指與實現(xiàn)會計電算化工作有關(guān)的所有工作，包括會計電算化軟件的開發(fā)和應用及市場的培育與發(fā)展，會計電算化的宏觀規(guī)劃，會計電算化人才的培養(yǎng)，會計電算化的制度建設等。會計電算化的發(fā)展四個階段（一）模擬手工記賬的探索起步會計核算電算化，它是會計電算化的初級階段-財務核算和報表核算。（二）與其他業(yè)務結(jié)合的推廣發(fā)展-財務業(yè)務信息一體化（信息集成）這一階段主要內(nèi)容是利用計算機對某一管理子系統(tǒng)進行核算，同時使會計電算化不僅僅局限于日常的會計核算，還將企業(yè)其他部門的業(yè)務處理納入了計算機管理。企業(yè)其他部門的日常核算納入計算機管理與會計核算的電算化形

5、成一個有機的整體，構(gòu)成了一套完整的會計核算系統(tǒng)。（三）引入會計專業(yè)判斷的滲透融合2006 年 2 月我國新業(yè)會計準則的頒布，引入會計專業(yè)判斷。多方法+判斷模型（ 原本由人力完成的復雜的會計專業(yè)判斷轉(zhuǎn)變成計算機數(shù)據(jù)庫中的公式和模型，當實際業(yè)務發(fā)生后，再把實際數(shù)據(jù)及時輸入計算機，自動與計劃、預算或定額標準相對比，如有偏離，及時輸出信息，對受控系統(tǒng)進行調(diào)節(jié)，以保證計劃、預算定額的正常實施。）（四）與內(nèi)控相結(jié)合建立ERP系統(tǒng)的集成管理ERP Enterprise Resource Planning 企業(yè)資源計劃系統(tǒng)，是指建立在信息技術(shù)基礎上，以系統(tǒng)化的管理思想，為企業(yè)決策層及員工提供決策運行手段的管理

6、平臺。ERP系統(tǒng)集中信息技術(shù)與先進的管理思想於一身，成為現(xiàn)代企業(yè)的運行模式，反映時代對企業(yè)合理調(diào)配資源，最大化地創(chuàng)造社會財富的要求，成為企業(yè)在信息時代生存、發(fā)展的基石。會計核算軟件的概念會計核算軟件是指專門用于會計核算工作的計算機應用軟件，包括采用各種計算機語言編制的用于會計核算工作的計算機程序。會計核算軟件的分類1.專用會計核算軟件， 2.通用會計核算軟件，會計核算軟件與手工會計核算的異同（一）會計核算軟件與手工會計核算的相同點1 . 目標一致（提供會計信息）2 .遵守共同的會計準則和會計制度（不因手段的改變而改變）3 .遵守共同的基本會計理論和會計方法（復式記賬）4 .會計數(shù)據(jù)處理流程大體

7、一致（憑證 賬 報表）5 . 都必須妥善保管會計檔案（二）會計核算軟件與手工會計核算的區(qū)別1. 會計核算工具不同2 .會計信息載體不同（紙質(zhì)與磁材料）3 .記賬規(guī)則不完全相同（對賬、劃線更正）4 .賬務處理流程類型存在差別5 .內(nèi)部控制方式不同（人與人控制、對賬；人機控制）會計核算軟件的基本要求-會計法ectificationand strengtheningthemanageme ntofdailye ducation,the spirit of reform short of thecompl etesystem,paycl oseatte ntiont osystem impleme n

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9、theoverall situation,coordi nate,trulyre sult -orie nteda nd promoteefficie ncy. Current andfutureaperiod, to tig htlyaround coordinati ona dvance"foura full"strategy layout,winni ngfullbuilt societythis ace ntraland w orkoverall, put carried out lear ning e ducation as pr omoted workofimp

10、ortantopportunitiesandpowerful pow er,gui de Generalmember sca dresinsisted devel opmentfirst pri ority,a ctiveada pted e conomi c devel opment new normal, consciouslypractice linefive bigdevelopment concee" speciale ducation一 . II-ngesa ndtests. Meant,findee,coincide s withthecit y,Countya ndt

11、 ownshi ppartycommittees thisyeon ofwork.Reference thisagood praargeneralel ect ionyear, howtorolearnacadre, ironninge ducatio n int- - II-.neofGe neralFenghe carri edout "fivecheQing Qi, Qi, QiShun,cfusion,uation aspartyw orkevaluatiproperorgani zationalarrangemen of important Content, as nts

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16、aesds,-rfoocotusedsaparntdy roeragllaye completely.T hird,w emustconsoli dateoura chi evements. Formorepublic,some partymembers w ho focus on the會計數(shù)據(jù)輸入功能的基本要求-會計核算軟件基本功能規(guī)范（一）初始數(shù)據(jù)輸入在會計賬套啟用之前，會計核算軟件必須進行初始化設（二）輸入原始憑證（三）會計核算軟件輸入記賬憑證的相關(guān)要求在輸入記賬憑證過程中，會計核算軟件必須提供以下提示功能：（1 ）正在輸入的記賬憑證編號是否與已輸入的機內(nèi)記賬憑證編號重復；（2）以編號

17、形式輸入會計科目的，應當提示該編號所對應的會計科目名稱；（3）正在輸入的記賬憑證中的會計科目，當借貸雙方金額不平衡，或沒有輸入金額時，應予以提示并拒絕執(zhí)行；（4）正在輸入的記賬憑證有借方會計科目而無貸方會計科目，或者有貸方會計科目而無借方會計科目的，應提示并拒絕執(zhí)行；（5）正在輸入的收款憑證借方科目不是“庫存現(xiàn)金”或“銀行存款”科目、付款憑證貸方科目不是“庫存現(xiàn)金”或“銀行存款”科目的，應提示并拒絕執(zhí)行；（6）會計核算軟件應提供對已經(jīng)輸入尚未記賬的記賬憑證進行修改和審核的功能；（7）對同一張記賬憑證，應當具有權(quán)限控制功能中小企業(yè)實行會計電算化后的崗位設置絕大多數(shù)是中小企事業(yè)單位，這些單位會計部

18、門的人數(shù)常常不足l0 人，會計業(yè)務比較簡單， 實行會計電算化后的崗位劃分，應根據(jù)實際需要對電算化崗位進行適當合并，設置一些必需的崗位，一人可以兼任多個工作崗位。但即使是在中小企事業(yè)單位，實行會計電算化后的電算化會計崗位設置也應該注意滿足內(nèi)部牽制制度的要求，如：出納和記賬審核不應是同一人，軟件開發(fā)人員不操作軟件處理會計業(yè)務。較小單位電算化崗位的設立，可由會計主管兼任電算主管和審核記賬崗位，由會計人員擔任操作員和電算維護員，還應單獨設置出納員崗位。替代手工記賬是會計電算化的階段性目標。一、條件（一）配有適用的會計軟件，并且計算機與手工進行會計核算雙軌運行3 個月以上，計算機與手工核算的數(shù)據(jù)相一致。

19、且軟件運行安全可靠（二）配有專用的或主要用于會計核算工作的計算機或計算機終端（三）配有與會計電算化工作需要相適應的專職人員，其中上機操作人員已具備會計電算化初級以上專業(yè)知識和操作技能，取得財政部門核發(fā)的有關(guān)培訓合格證書目前開展會計電算化崗位培訓主要有三種形式：一是財政部組織全國開展的初級、中級和高級會計電算化培訓。二是軟件公司提供的針對購買的會計軟件的培訓。三是由企業(yè)自己組織的培訓，讓會計人員系統(tǒng)地參加基礎理論學習，再聯(lián)系本單位的實際應用，全面提高會計電算化管理和應用水平。（四）建立健全內(nèi)部管理制度。nni ngfullbuilt societythis ace ntraland w orko

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21、ide structuralreform,ectificationand strengtheningthemanageme ntofdailye ducation,the spirit of reform short of thecompletesystem, paycl oseatte ntiont osystem impleme ntation, re allymake theparty organization an d party membereducation andstri ctmanagement, solid.Finall y,the "urge" w or

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34、-2HQ斷電F曲 和|好*gP7初始化概述初始化是指根據(jù)企業(yè)賬務和購銷存業(yè)務的背景和管理需要，在軟件中進行相應設置,并形成啟用賬套會計期間的期初數(shù)據(jù)的工作過程初始化是手工（或其他系統(tǒng)）與KIS專業(yè)版的數(shù)據(jù)信息交接財務系統(tǒng)的初始化設置是所有KIS系統(tǒng)進行業(yè)務操作的第一步，是整個管理工作的基礎，所以設置尤為重要新建賬套賬套本身就是一個數(shù)據(jù)庫文件步驟：“開始”-“所有程序” -“KIS專業(yè)版”-“工具”-“賬套管理”le trdit ona la- sto lean Cnsiut on Paryr u , sees a dde is, s pe csi n t id teCinese v>u、

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42、 ng cncentatd首次進入用戶名為 ADMIN,密碼為空及時更改賬套管理密碼，妥善保管 名詞解釋: 賬套：存儲電腦賬務數(shù)據(jù)的計算機文件或數(shù)據(jù)庫。會計科目體系設置 引入會計科目首先確定所用的會計科目體系然后從模板中引入步驟:“基礎設置”-“會計科目-“文件”菜單-“從模板引入科目增加/維護會計科目，主要考慮以下幾項:科目代碼，科目名稱，科目類別，余額方向，外幣核算，數(shù)量核算，輔助核算項目初始化包括兩部分內(nèi)容初始基礎資料I幣別11憑證字11計量單位II會計科目初始數(shù)據(jù)科目初始固定資產(chǎn)而收應付初始勤教據(jù)錄入數(shù)娓錄入據(jù)錄入初始基礎資料說明1,增加資料時，遵循先上級后下級的規(guī)則；如果要刪除，則反

43、之2,幣別必須且只能存在一個基本幣別，可以核算多種幣別3,憑證字錄入憑證時使用的用于區(qū)別憑證類別的標識，必須指定一個默認憑證字4,計量單位必須先建立計量單位組，再建立計量單位，代碼不能重復每個計量單位組中必須有一個系數(shù)是1的基本計量單位其他計量單位通過換算系數(shù)與其換算5,會計科目般科目外幣核算科目帶核算項目的科目，一個科目最多只能管理4個核算項目類別數(shù)量金額的科目損益類科目輔助核算項目輔助核算項目（簡稱核算項目,后同）是指一些具有相同操作、作用相類似的一類基礎數(shù)據(jù)的統(tǒng)稱u teprobl emsto learn Constituti on Partyr ules,series,an accou

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46、e m ore powerful,and problem soluti on more completely.T hird,w emustconsoli dateoura chilsoreqofuioreutstasa cnodmibnignaptiaortnyomfeacmtbers 'audavlaannced controll d graesds,foc-ursooetdas parntdy roeragllay evements. Formorepublic,some partymembers w ho focus on the核算項目具有的共性1 具有相同的操作，如可以增刪改

47、，可以禁用，可以進行條形碼管理，可以在單據(jù)中通過F7 進行調(diào)用等。2 是構(gòu)成單據(jù)的必要信息，如錄入單據(jù)時需要錄入客戶、供應商、商品、部門、職員等信息。3 本身可以包含多個數(shù)據(jù)，并且這些數(shù)據(jù)可以以層級關(guān)系保存和顯示4 共同特征代碼、名稱助記碼（系統(tǒng)自動生成）初始數(shù)據(jù)錄入科目初始數(shù)據(jù)錄入特別提示科目錄入初始化數(shù)據(jù)后，該科目的屬性即不可修改如果要修改，則需要按以下步驟操作在初始化界面，刪除所有數(shù)據(jù)（包括不同的幣別）點擊平衡，再點擊刷新保存數(shù)據(jù)如果被其他資料所引用，如固定資產(chǎn)數(shù)據(jù)及設置、自動轉(zhuǎn)賬、憑證等，則還需要將其他引用也刪除最后再修改數(shù)據(jù)啟用賬套結(jié)束初始化，是進行日常業(yè)務操作的關(guān)鍵環(huán)節(jié)結(jié)束初始化前

48、提條件財務是否通過試算平衡，包括科目和現(xiàn)金流量初始數(shù)據(jù)，綜合本位幣平衡才能結(jié)束初始化所有數(shù)據(jù)已經(jīng)錄入，并檢查、核對通過賬套啟用后，所有初始化錄入的金額數(shù)據(jù)不可再更改啟用賬套后，客戶端重新登錄建議獨立保存初始化時的備份多個快捷鍵方便錄入F7（或鼠標雙擊）查看代碼；F8提示代碼（本界面）；F9漢字模糊查詢SPACEM改借貸方向；CTRL+F誠二）找平；ESC快速刪除金額F11計算器（關(guān)閉后自動回填金額），F(xiàn)4一新增；F12保存；SHIFT+F12- 復原；F6現(xiàn)金流量F9:憑證錄入時，在科目欄錄入漢字，按 F9可以模糊匹配與此漢字相關(guān)的明細科目憑證查詢憑證錄入后，對憑證的修改、查詢、審核、沖銷等，

49、都需要通過憑證查詢實現(xiàn)查詢憑證是一項基本操作，只有符合查詢條件的憑證篩選出來后，才能執(zhí)行后續(xù)的動作憑證審核按內(nèi)部控制要求：審核人不能直接修改會計憑證憑證錄入、審核不能為同一人審核人對憑證有意見或異議，需要錄入人修改后再審核ectificationand strengtheningthemanageme ntofdailye ducation,the spirit of reform short of thecompletesystem, paycloseatte ntiont osystem impleme ntation, re allymake theparty organization

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