科学的发展是推动社会前进的动力,技术改革和技术革新是发展科学的重要条件。会计也是一门利学,在日常会计核算工作中,包含着较为复杂繁琐的工作内容,因此,对其进行研究和改革是非常必要的。从实际工作来看,企业单位月月都有许多会计转帐事项,并且一般转帐内容月月相同,例如提存折旧、提存福利金、转材料、转工资、转费用、转成本、转销售、待摊、预提等等,每月都要填制相类 The development of science is the driving force for the advancement of society. Technological reform and technological innovation are important conditions for the development of science. Accounting is also a learning discipline. In daily accounting work, it involves complicated and cumbersome work content. Therefore, it is necessary to carry out research and reform on it. Judging from the actual work, business units have many monthly accounting transfer items, and the average monthly and monthly transfer contents are the same, such as depreciation of withdrawals, withdrawal of benefits, transfer of materials, transfer of wages, transfer of costs, transfer of costs, transfer of sales, to be delisted , accruals, etc.