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随着社会的发展、科技的进步,现在企业中的各项工作都在使用计算机辅助来完成,会计核算工作也不例外。在现代企业中很多会计科目的共组都要借助计算机辅助才能够顺利完成,传统的方法也可以完成,但是效率以及准确率低下,还会耗费大量人力。以计算机和信息技术作为依托电子账务处理系统应运而生,电子账务处理系统大大提高了会计核算工作的速度以及准确率。但是现实当中的会计核算工作总有一些账务不能够被全部记录,这是因为业务数据过于烦琐,为了对这些不能够被记录的数据进行记录在电子账务处理系统中设置了辅助账,解决了这些数据不能够被全部记录的问题。本文对电子账务处理系统中辅助账的设置和应用进行了分析。
With the development of society and the advancement of science and technology, all kinds of work in enterprises are now aided by computer. Accounting work is no exception. In the modern enterprise, many accounting subjects are co-organized with the aid of computer to be able to be successfully completed, the traditional method can be completed, but the efficiency and accuracy of low, it will also spend a lot of manpower. With computer and information technology as the basis of electronic account processing system came into being, electronic account processing system has greatly improved the speed of accounting work and accuracy. However, in reality, there are always some accounting records that can not be fully recorded, because the business data is too cumbersome. In order to record the data that can not be recorded, a supplementary account is set up in the electronic account processing system The problem is that these data can not be fully recorded. This article analyzes the setup and application of auxiliary account in electronic account processing system.