會(huì)計(jì)電算化外文翻譯---手工會(huì)計(jì)與電算化會(huì)計(jì)-會(huì)計(jì)審計(jì)(編輯修改稿)
2025-02-24 07:20 本頁面
【文章內(nèi)容簡介】 tion, which are assessed separately and put together a single rate of anization39。s performance. Control environment means the way of anization39。s internal control? which manager controls the employees, how and whom does that manager reports next about the plan performance etc. Risk assessment implies measures to determine all the potential risks in advance, their causes, probabilities and countermeasures to avoid and manage them。 how can those risks influence pany39。s performance and financial state。 how to minimize the costs of facing financial risks etc. Monitoring implies quality control of pany39。s operations and personnel. Information and munication element means the control over munication flow and the quality of information flow within the anization in order to minimize the time of munication and information losses. Internal control procedures allow to keep panies? assets from dissipation and control productivity and usefulness of all departments. Let39。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。 s difficult to assess which accounting type is more fast and economic. If manual accounting requires qualified accountants to keep a record of business transactions, puterized requires accountants which can use specific software and thus they cost more. Comp
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