会计技术发展至今,虽然现在会计电算化甚至ERP系统等高科技手段在会计核算工作中得到了很大范围的普及与应用,但手工账务处理程序下的记账、过账、对账、科目汇总、试算平衡等工作,能帮助会计初学者更快更好地理解与掌握账务处理程序和会计核算技能。因此,研究手工账务处理程序,仍然具有很重要的现实意义。 Although accounting techniques have been widely used in accounting since the computerization of accounting and even the high-tech means such as ERP systems, the accounting, post-processing, reconciliation, subjects Summary, trial balance and other work, can help accounting beginner faster and better understanding and master accounting procedures and accounting skills. Therefore, the study of manual accounting procedures, still has very important practical significance.