Page 7 - 电算化模式与会计档案发展研究
P. 7
目录
CO NTE NTS
第一章 会计电算化绪论 ·············································································· 1
第一节 数据和信息 ··············································································· 1
第二节 会计信息系统 ············································································ 2
第三节 会计核算技术的发展 ··································································· 4
第四节 国内外会计电算化概况 ································································ 6
第二章 会计电算化信息系统的开发方法 ························································· 9
第一节 信息系统的开发方法 ··································································· 9
第二节 会计电算化信息系统的分析阶段···················································11
第三节 会计电算化信息系统的设计阶段···················································24
第四节 会计电算化信息系统的程序设计与测试··········································41
第五节 会计电算化信息系统的实施、维护及评价·······································45
第三章 会计电算化信息系统的开发应用 ························································49
第一节 账务处理子系统 ········································································49
第二节 工资核算子系统 ········································································63
第三节 固定资产核算子系统 ··································································68
第四节 会计报表子系统 ········································································74
第四章 Excel 在会计电算化中的应用 ····························································87
第一节 应收账款管理模型及其应用·························································87
第二节 存货计价管理模型及其应用·························································88
第三节 固定资产管理模型及其应用·························································99
第四节 会计报表 ··············································································· 119
第五节 财务报表分析 ········································································· 136
