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对会计软件中设计恢复记帐功能进行了简要分析和探讨。作者认为在会计软件中设置恢复记帐功能(或恢复记帐前状态功能)在电算化会计信息系统经济业务处理发生错误的情况下有着十分重要的作用。但其使用必须设置严格的限制条件。
A brief analysis and discussion on the design of recovery accounting function in accounting software are given. The author thinks that setting up recovery accounting function (or restoring pre-billing state function) in accounting software plays a very important role in the computerized accounting information system when there is an error in the economic business process. However, its use must be set strict restrictions.