笔者在从事开发与研制会计电算化软件的工作中,总结出了一套解决暂付款的记帐串户与挂帐不清问题的方法,现作一介绍,供参考。一、建立暂付款数据库暂付款库的结构中应包括记帐凭证号、科目代码、借款日期、借款部门代码、借款用途分类码、借款人姓名、借款金额等。库中记录数据随借款与还款报销业务的发生而变化。二、暂付款库中记录数据的追加暂付款库中的记录数据并不单独输入与追加,而是在填制记帐凭证过程中每当发生借款业务时由计算 The author engaged in the development and development of computerized accounting software work, summed up a set of settlement of temporary payment of account serial and hang account unclear problem method, now an introduction, for reference. First, the establishment of a temporary payment database Temporary payment library structure should include the voucher number, subject code, date of borrowing, borrowing department code, borrowing code, borrowers name, the amount of borrowings. Record data in the library with the loan and repayment of the business changes. Second, the temporary payment of additional records in the library data Interim payment of records in the database is not a separate input and append, but in the process of filling vouchers, borrowings every time the business by the calculation