【正文】 he pany) must be recognized, classified and documented。s return to the main issue of the paper. Manual accounting implies that employees perform the whole accounting cycle manually on a periodic basis: they calculate trial balances, journalize transactions, prepare financial statement reports and other routines. Of course it takes much time, resources and effort in large anizations. Computerized accounting implies that the only thing that employees do is recording transactions into the puter which processes the other steps of accounting cycle automatically or by a request. But this is a very simplified view on the puterized accounting because transaction is a plex category which includes not only sales or acquisitions, but depreciation, premiums and wages calculation, dividends etc. So puters provide accurate calculations and smart reports but it takes much time, resources and effort too and it 39。本文的主要目標，手 工會計 和會計電算化，其好處和缺點，以及它們的比較。上述程序是用于每筆交易。管理部門也采取相應(yīng)措施以避免這種偏差，這些程序就是所謂的內(nèi)部控制，主要包括以下 5個要素：控制環(huán)境，風(fēng)險評估，監(jiān)測，信息和溝通，這些都是另行評估，除此之外提出了一個單一稅率的組織。如果手工會計規(guī)定，合資格的會計師，只要求保存記錄的商業(yè)交易就可以了。主要區(qū)別是成本，速度和機動性。電算化會計提供更好的內(nèi)部控制報告制度，對于任何給定的時間內(nèi)（電腦就可以控制成千上萬的指標同時進行，即使有些指標并不對應(yīng)到正常狀態(tài)，電腦也可以創(chuàng)造通知給適當(dāng)?shù)牟块T或工人），而手動控制卻需較多時間。內(nèi)部控制程序能夠保持公司的有效運作嗎？ 手工會計意味著會計人員以周期的方式用手運行整個的會計周期：他們計算，試算表，日記交易，編制財務(wù)報表和其他套路。那么，必須有適當(dāng)?shù)恼{(diào)整，如折舊及所得稅費用，調(diào) 整后的記錄張貼到總賬并且用試算表計算出來的。從而一些線索讓審查會計周期更加徹底 。大家普遍認同，公司向政府和公眾用戶已披露的某些財務(wù)和管理信息，是每家公司所適用的會計。 how can those risks influence pany39。反過來，間接成本和資金成本的增加而增加的開銷，由于自動化設(shè)備，工程和設(shè)計成本，重組工 廠 平臺，間接的 勞動力成本的增加，由于維修費，對監(jiān)督，軟件 /系統(tǒng)開發(fā)成本費用，和成本培訓(xùn)熟練的員工隊伍。第二，在傳統(tǒng)的機構(gòu)，金融和會計測量是面向更傾向于短期外債的財務(wù)報告。通過適當(dāng)?shù)囊?guī)劃，柔性制造系統(tǒng)可以幫助企業(yè)降低庫存水平，節(jié)省空間，保險和存儲成本。由計算機控制和直接刀具運動切割速度，零部件和庫存運動，軟件的說明，以及許多其他操作，通常由操作員控制在傳統(tǒng)的制造業(yè)務(wù)。 然而， 疑惑 采用 FMS柔性自動化是不是沒有問題。由于 杰克梅 ． 勒迪斯國家高科技形成更大的利益，與機器人，計算機和自動化機械相結(jié)合，似乎終于讓久違的生產(chǎn) 產(chǎn)生 奇跡，幾乎個別產(chǎn)品定制，立即回應(yīng)需求，高品質(zhì)，出色的表現(xiàn)，都在最低的成本。流程自動化是化工等產(chǎn)業(yè)的共同而加工裝配自動化 ， 更在汽車和其他工作的柔性自動化商城，這些 程度可能從幾數(shù)控機床的自動化裝配 倒整個普遍的 生產(chǎn)線。操作人員組成卸載經(jīng)營者，制定者和工具設(shè)置的運營商為主的負荷 ， 其他輔助人員，包括電腦操作員，程序員，系統(tǒng)分析師和維修技術(shù)人員。首先，在柔性制造系統(tǒng)的貨幣投資是很大的。傳統(tǒng)的會計做法往往不適合測量柔 性制造系統(tǒng)的無形資產(chǎn)和長期利益，而受到的不確定性和 可變性。 in addition there must be corresponding accounts identified and changed. The transactions are recorded in appropriate journals (general journal, sales journal etc) with transaction data, affected accounts? titles, debit and credit of each affected account and explanation specified in the journal record. The above procedure is used for each transaction. All the journal records must be posted to the ledger on a periodic basis (daily or weekly), which is a group of accounts put together and classified (assets, liabilities, revenue, expenses and equity) ? in other words general ledger summarizes all the transactions within a period of time. In addition there is a subsidiary ledger can be used, which is a more detailed source, where individual items prised (inventory, accounts payable and accounts receivable). General ledger contains controlling accounts which summarize the content of subsidiary ledger. At the end of accounting period with the help of general ledger there is a trial balance calculated to make sure that debit and credit are in balance (if they are not equal it means that there is an error somewhere). Then there must be appropriate adjustments made like depreciation and ine tax expenses, adjusted records posted to the ledger and adjusted trial balance calculated. After this there are financial statements should be prepared, which include balance sheet, ine statement, statement of retained earnings and statement of cash flows. Then journal entries of temporary accounts are closed to permanent accounts and posted to the ledger, and at last afterclosing trial balance can prepared. In order to stay on top panies have to analyze the performance of all anizational cells (starting from unskilled workers and operating personnel, and finishing with top managers and other key personnel) and discover all the deviations from the plan, their causes, and finally panies? management has to take corresponding measures to avoid such deviations in the future. These procedures are called interna