在电子账套中,记账是一项最为关键的数据处理功能,电算化会计信息功能彻底改变传统记账方法,而现行的各种会计软件中具有的模拟记账、实时记账、成批记账、跨月记账和恢复记账几种功能又是记账过程发生这一根本性变化的前提和基础。 In electronic books, accounting is one of the most crucial data processing functions, computerized accounting information function completely change the traditional accounting methods, and the current accounting software has a variety of accounting, real-time accounting, into Batch bookkeeping, bookkeeping across multiple months, and restoring bookkeeping are some of the prerequisites and foundations of this fundamental change in bookkeeping.