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近年来兴起的高科技产业正在深刻地影响着会计这个古老的学科。高科技原文“high technology”,最先指宇航、原子能、导弹等用于国防的尖端技术,近来则泛指有关新产品、新材料的开发和生产技术。电子计算机、光通信、半导体、机器人、高自动化机械设备、软件等等是高科技产业的代表性产品。高科技对会计的影响主要表现在两个方面:首先高科技产品的大量出现为会计数据处理、为各种会计研究提供了全新的手
The rise of high-tech industries in recent years is profoundly affecting the accounting of this ancient subject. High-tech original “high technology”, first of all refers to the aerospace, atomic energy, missiles and other cutting-edge technology for national defense, recently refers to the new products, new materials development and production technology. Electronic computers, optical communications, semiconductors, robots, high-automation machinery and equipment, software and so on are representative products of high-tech industries. The impact of high technology on accounting mainly in two aspects: first, the emergence of a large number of high-tech products for the accounting data processing, accounting for a variety of new research provides a hand