当前,企业财会的电算化正逐步推开。实行计算机记帐后,年末(或季末)仍要将帐目输出打印装订成册。现在一些企业将不同的明细帐订在一起,而且没有目录索引、页码标志。更没有口取纸区分各帐,查起帐来很是不便。因此,建议这些企业在每本帐的扉页增设一个查阅目录,标明帐目名称及所在页数,这样无论是企 At present, the computerization of business accounting is gradually pushed. After the computerized accounting, the end of the year (or the end of the quarter) will still have to print the booklet into a printed book. Now a number of businesses will be set aside different accounts, but no directory index, page number signs. No distinction between the mouth of the paper to check the account, it is very inconvenient to check accounts. Therefore, it is advisable for these enterprises to set up an inspection catalog on the title page of each account, indicating the name of the account and the number of pages so that both the enterprises