會(huì)計(jì)記賬手段04030201手工記賬會(huì)計(jì)電算化財(cái)務(wù)共享智能會(huì)計(jì)Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段學(xué)習(xí)內(nèi)容賬務(wù)處理流程：建賬審核原始憑證填制記賬憑證登記明細(xì)賬現(xiàn)金日記賬銀行存款日記賬明細(xì)分類賬編制科目匯總表登記總賬編制三大報(bào)表裝訂記賬憑證期末結(jié)轉(zhuǎn)對(duì)賬結(jié)賬Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-手工會(huì)計(jì)通過賬賬核對(duì)，賬證核對(duì)，賬表核對(duì)使會(huì)計(jì)人員了解整個(gè)業(yè)務(wù)的來龍去脈事后定期核算是手工會(huì)計(jì)的重要特征內(nèi)容散核對(duì)難周期長優(yōu)點(diǎn)缺點(diǎn)Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-手工會(huì)計(jì)會(huì)計(jì)電算化是將計(jì)算機(jī)科學(xué)與會(huì)計(jì)學(xué)科相互交叉、緊密結(jié)合、推動(dòng)會(huì)計(jì)行業(yè)創(chuàng)新發(fā)展、學(xué)科融合的過程。Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-電算化會(huì)計(jì)賬務(wù)處理流程：建賬審核原始憑證填制記賬憑證現(xiàn)金日記賬銀行存款日記賬明細(xì)分類賬編制科目匯總表登記總賬編制三大報(bào)表裝訂記賬憑證期末計(jì)提期末結(jié)轉(zhuǎn)對(duì)賬結(jié)賬打印總賬打印報(bào)表機(jī)器實(shí)時(shí)執(zhí)行機(jī)器實(shí)時(shí)執(zhí)行Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-電算化會(huì)計(jì)登記明細(xì)賬會(huì)計(jì)人員工作的改變期初建賬基本檔案整理期初數(shù)據(jù)錄入期末結(jié)轉(zhuǎn)定義自動(dòng)計(jì)提、結(jié)轉(zhuǎn)記賬憑證錄入自動(dòng)對(duì)賬、結(jié)賬報(bào)表生成與調(diào)整憑證審核自動(dòng)登賬報(bào)表模板設(shè)置檔案編碼、錄入輔助核算計(jì)量單位數(shù)據(jù)備份期初月中月末原始憑證審核Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-電算化會(huì)計(jì)4000人4040010:1100:1企業(yè)人員規(guī)模財(cái)務(wù)人員規(guī)模比率手工階段電算化階段Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-電算化會(huì)計(jì)會(huì)計(jì)核算工具的改變Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-電算化會(huì)計(jì)1.缺乏標(biāo)準(zhǔn)性和通用性2.重視核算功能，忽視管理功能3.會(huì)計(jì)信息系統(tǒng)數(shù)據(jù)的安全性和保密性差1.按程序自動(dòng)處理，減少了人工成本，提高了工作效率2.處理速度較快，能夠提供更準(zhǔn)確及時(shí)的財(cái)務(wù)信息3.數(shù)據(jù)可以共享，減少重復(fù)錄入重復(fù)4.降低了人員勞動(dòng)量，使會(huì)計(jì)人員有更多的時(shí)間去學(xué)習(xí)專業(yè)知識(shí)，提升自身素質(zhì)優(yōu)點(diǎn)缺點(diǎn)Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-電算化會(huì)計(jì)財(cái)務(wù)部人力資源部行政部銷售部采購部生產(chǎn)部信息孤島企業(yè)Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-電算化會(huì)計(jì)財(cái)務(wù)共享是信息社會(huì)的一種新產(chǎn)物，把云計(jì)算應(yīng)用于會(huì)計(jì)數(shù)據(jù)的研究，以會(huì)計(jì)業(yè)務(wù)處理為基礎(chǔ)，側(cè)重于企業(yè)的管理會(huì)計(jì)和財(cái)務(wù)決策。應(yīng)用與優(yōu)勢應(yīng)用于大數(shù)據(jù)時(shí)代的信息化建設(shè)，實(shí)現(xiàn)企業(yè)會(huì)計(jì)信息化建設(shè)的內(nèi)部協(xié)同應(yīng)用于大數(shù)據(jù)時(shí)代成本控制系統(tǒng)，降低企業(yè)會(huì)計(jì)核算成本應(yīng)用于企業(yè)財(cái)務(wù)流程再造，確保企業(yè)財(cái)務(wù)戰(zhàn)略順利實(shí)施。

Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-財(cái)務(wù)共享Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-財(cái)務(wù)共享建賬審核原始憑證填制記賬憑證現(xiàn)金日記賬銀行存款日記賬明細(xì)分類賬編制科目匯總表登記總賬編制三大報(bào)表裝訂記賬憑證期末計(jì)提期末結(jié)轉(zhuǎn)對(duì)賬結(jié)賬打印總賬打印報(bào)表機(jī)器實(shí)時(shí)執(zhí)行機(jī)器實(shí)時(shí)執(zhí)行登記明細(xì)賬賬務(wù)處理流程：1.將企業(yè)的物流、資金流、信息流和業(yè)務(wù)流整合為一體，實(shí)現(xiàn)了企業(yè)內(nèi)的信息和過程集成。2.可以遠(yuǎn)程操控。在財(cái)務(wù)共享環(huán)境下，會(huì)計(jì)信息共享在“云端”，通過手機(jī)、平板和電腦等終端，會(huì)計(jì)人可以隨時(shí)隨地對(duì)會(huì)計(jì)業(yè)務(wù)進(jìn)行處理，大大提高了會(huì)計(jì)的工作效率。3.企業(yè)管理者可以實(shí)時(shí)通過財(cái)務(wù)信息與非財(cái)務(wù)信息融合后的挖掘分析。1.數(shù)據(jù)標(biāo)準(zhǔn)缺失2.安全問題缺點(diǎn)優(yōu)點(diǎn)Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-財(cái)務(wù)共享痛點(diǎn)會(huì)計(jì)信息存在篡改風(fēng)險(xiǎn)企業(yè)間信息孤島仍然存在Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-財(cái)務(wù)共享智能會(huì)計(jì)就是將以大數(shù)據(jù)、云計(jì)算、區(qū)塊鏈、物聯(lián)網(wǎng)、人工智能為代表的新技術(shù)用于財(cái)務(wù)會(huì)計(jì)中，通過模仿人類的思維與意識(shí)，來解決會(huì)計(jì)工作中的痛點(diǎn)問題。大數(shù)據(jù)區(qū)塊鏈人工智能Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-智能財(cái)務(wù)Rulesfortheuseofreimbursementinvoices會(huì)計(jì)記賬手段-智能財(cái)務(wù)建賬審核原始憑證填制記賬憑證現(xiàn)金日記賬銀行存款日記賬明細(xì)分類賬編制科目匯總表登記總賬編制三大報(bào)表期末計(jì)提期末結(jié)轉(zhuǎn)對(duì)賬結(jié)賬登記明細(xì)賬賬務(wù)處理流程：業(yè)務(wù)流與資金流充分鏈接和融合，降低了交易成本，實(shí)現(xiàn)了企業(yè)的內(nèi)部、外部協(xié)同。優(yōu)點(diǎn)數(shù)據(jù)不可篡改，可追溯，大大提高了數(shù)據(jù)的真實(shí)性。數(shù)據(jù)處理及時(shí)，準(zhǔn)確，透明，大大提高了信息披露的質(zhì)量。無需對(duì)賬，便于進(jìn)行會(huì)計(jì)監(jiān)督，自動(dòng)審計(jì)成為可能。Rulesfortheuseofreimbu