这个讲座是本刊编辑部与财政部会计事务管理司、用友公司联合举办的会计电算化知识普及有奖读书活动的主要阅读内容,是竞赛命题及答卷的主要依据.讲座共分六讲,本期刊登前三讲,后三讲及试卷将在第八期刊出。热诚欢迎广大读者踊跃参加这次活动。 This lecture is the main reading content of the Prize-winning Reading Activities of Accounting Computerized Knowledge held jointly by the editorial department of the magazine and the Accounting Affairs Management Division of the Ministry of Finance and the UFIDA Company and is the main basis for the contest proposition and the answer sheet. The lecture is divided into six parts, This issue is published in the first three stresses, the latter three papers and papers will be published in the eighth. Sincerely welcome readers to participate actively in this event.