Xi'an Jiaotong 21st autumn "computerized accounting" online homework answer sheet (I) [standard answer]

Xi'an Jiaotong 《 Computerized Accountant 》FAQ（ One ）
Chapter I overview of computerized accounting
One 、 Briefly describe the difference between telephone and manual accountant .
The difference between telegraphic accounting and manual accounting ：
There is a difference in the order of accounting structure
Copy around ; The credentials and balance documents are wrapped in the conference call
The credentials 、 Account book differences
The credentials ： By utilization account ; According to the production method
Books ： It is the basis of accounting ; It is the result of sub statistics
There are different ways to convey single data
Hand deliver ; Interface between subsystems
External control differences
Two 、 This paper briefly describes the meaning and influence of computerized accounting .
The meaning and influence of computerized accounting
1、 Reduce the task intensity of accounting personnel , Improve the effectiveness of accounting tasks ;
2、 Promote the standardization of financial and accounting tasks , Improve the accounting level and task quality ;
3、 Promote the change of the instinctive function of accounting tasks , Improve the nature of accountants ;
4、 Promoting the financial task itself has been carried out
5、 Promote the modernization of accounting management tasks
3、 ... and 、 What does the task content system of accounting computerization include ？
The task content system of accounting computerization includes
International accountant computerized management
Structure and plan
structure ： Set up a fair accounting computerization organization ; Build a team of computerized accounting personnel in the unit
Intend to ： Determine the tasks and objectives for a period of time in the future ; Put forward the steps and methods to achieve the goals
Accounting software development
Need analysis
The goal is ： Determine what the future target system must do
Mission ： research 、 To explore the 、 Put forward the standard statement
System plan （ Include master plan 、 Specific plan ）
The goal is ： Decide how to do
Mission ： Propose what to do
System realization
The goal is ： Drop the running software
Mission ： code 、 test 、 Write a statement
The system tree is broken
（1） Set up an implementation team
（2） Get financial software
（3） Purchase operation platform
System commissioning
The test run shall not be less than three months , The task includes ：
（1） Manual accounting business tasks continue to stop , Do not terminate
（2） The accounting computerization system simultaneously processes the accounting business data of the same era
（3） At the end of the commissioning period , Compare the processing results of the two systems 、 And analyze the reasons for the difference
Utilization and protection
utilize ： Input raw data ; Control the execution of relevant orders , The planning machine actively processes the data ; Control the execution of relevant orders , The planning machine actively outputs relevant information
Protect ： Hardware protection ; software protection ; Use protection
Insurance management
（1） Comprehensively consider the tree breaking insurance strategic system
（2） Strictly implement the insurance measures
External control
（1） General control considerations ： Aopeng Xijiao
Structure control ; Control the development process ; System transformation control ; System protection control ; Accountant material insurance control
（2） Use control to consider ：
Input control ; Handling control ; Output control
Four 、 Briefly describe the characteristics of the development of electricity in China
The characteristics of China's electricity development ：
1、 The development of planning and collection techniques is AIS Has laid an important foundation
2、 When the enterprise needs AIS The driving force for development ;
3、 The support of the authorities slowed down AIS The development of
4、 The situation leads to a mixed degree of development