帐务处理模块是会计核算软件一个重要组成部分,主要是对会计信息进行录入、加工和输出,其性能优劣直接影响会计核算的质量,它一般有会计科目、凭证和帐簿等三个子模块,构成一个既相互独立又相互联系的有机整体。本人结合多年来从事会计核算软件研制工作的情况,对帐务处理模块优化设计的问题提出一些见解如下:一、会计科目管理子模块会计科目子模块主要用于设置会计科目名称、代码和帐页结构等。一级科目名称及其代码是由财政部门统一规定的,不得随意改动,明细科目名称及其代码则是根据业务主管部门的要求和本单位的实际情况而设置的,明细科目一般明细到三级,也有到四级、五级的。对一个中型企业来说,科目代码的记录超过二千个,因此,要求操作员记住这二千多个七位数以上的代码,是不容易的。为解决科目代码难记的问题,软件设计者推出了科目助记码的方法。该种方法的特点是将汉字的会计科目用拼音作为助记码。如“运输支出—燃料—桂海461船”,助记码为:“YRG”。在 Accounting processing module is an important part of accounting software, mainly for accounting information input, processing and output, the performance of a direct impact on the quality of accounting, it generally has accounting subjects, certificates and books and other three sub-modules , Constitute an organic whole that is independent and interrelated. I combined accounting software for many years engaged in research and development work on the optimization of accounting processing module put forward some of the views as follows: First, the accounting sub-module accounting sub-module Accounting sub-module is mainly used to set the name of the account, code and accounting page Structure and so on. A subject name and its code are unified provisions of the financial sector shall not be arbitrarily changed, the details of the subject name and its code is based on the requirements of business units and the actual situation of the unit set up, the details of subjects generally detailed to three , But also to four, five. For a medium-sized company, the account code records more than 2,000, so it is not easy to ask the operator to remember these more than 2000 more than seven-digit codes. To solve the problem of hard-to-learn subjects code, software designers introduced the method of account mnemonic. This method is characterized by the Chinese characters accounting Pinyin as a mnemonic. Such as “transport expenses - fuel - Guihai 461 boat”, mnemonic code: “YRG”. in