一、错帐出现的原因 在会计电算化下,错帐的出现,有可能是软件设计时考虑不周,导致某些限制条件“过宽”或“过窄”。但计算机本身不能辨别这种错误,这不属本文讨论的范围。在这里重点讨论计算机错帐出现频率最高的情况。 目前,绝大多数实行会计电算化的单位是把人机界面划为会计 First, the reasons for misstatement In the computerized accounting, misstated appearance, there may be software design considerations, resulting in certain restrictions “too wide” or “too narrow.” However, the computer itself can not discern this error, which is beyond the scope of this article. Here to focus on computer misplaced the highest frequency of circumstances. At present, the vast majority of computerized accounting unit is the man-machine interface classified as accounting