| 自动生成财务状况变动表的取数函数与公式 |
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| 引用本文： | 张炳才.自动生成财务状况变动表的取数函数与公式[J].华南理工大学学报(自然科学版),1998,26(4):60-65. |
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| 作者姓名： | 张炳才 |
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| 作者单位： | 华南理工大学应用数学系 |
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| 摘 要： | 论述了电算化条件下，从分录库中，自动累计财务状况变动表左边的流动资金来源与流动资金运用各项目金额的方法，并给出科目码库、凭证库和分录库的设计方法，设计出取数函数的程序，推导出取数公式．
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| 关 键 词： | 会计 会计电算化 财务状况变动表 |
THE FUNCTIONS AND THE FORMULAS TO AUTOMATICALLY GENERATE THE STATEMENT OF CHANGES IN FINANCIAL POSITION |
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| Zhang Bingcai.THE FUNCTIONS AND THE FORMULAS TO AUTOMATICALLY GENERATE THE STATEMENT OF CHANGES IN FINANCIAL POSITION[J].Journal of South China University of Technology(Natural Science Edition),1998,26(4):60-65. |
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| Authors: | Zhang Bingcai |
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| Abstract: | The paper illustrates the method to automatically aggregate the amounts of the left items in the statement of changes in financial position from the entries data base under the condition of the accounting information system (AIS). It presents the method to design the entries data base, the account number data base as well as the voucher data base. The functions in the programs and the formulas of aggregating amounts are also defined in the paper. |
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| Keywords: | accounting accounting information system statement of changes in financial position |
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