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现代会计和信息技术的发展需要会计人员不仅要懂得会计的基本理论和方法,更要懂得将现代计算机技术运用到会计工作中去。因此,未来的会计人才需要具备全面的电算化能力。
The development of modern accounting and information technology requires accountants not only to understand the basic accounting theory and methods, but also to know how to apply modern computer technology to accounting work. Therefore, the future accounting professionals need to have a full computerized ability.