随着21世纪信息化浪潮的滚滚到来,会计电算化作为会计改革的重要内容和必要补充正受到广大会计人员的重视,许多单位正陆续用计算机替代手工记账（以下简称“甩账”）。但在这一过程中,有部分单位并不知道甩账前应做好哪些准备工作,如何甩账,笔者就多年的实践和财政部门的有关要求提出以下几点看法,与大家商榷。 一、熟悉甩账流程 单位甩账大致要经历以下几 With the tide of informationization in the 21st century, Accounting Computerization, as an important content and necessary supplement of accounting reform, is receiving the attention of the majority of accountants. Many units are gradually using computers to replace manual accounting (hereinafter referred to as “rejection”). . However, in this process, some units do not know what preparatory work should be done before the repaying off and how to throw off the account. The author puts forward the following opinions on the practice and the relevant requirements of the finance department for many years to discuss with you. First, familiar with the rejection process Unit rejection generally go through the following few