会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务中的简称,是应用电子计算机实现的会计信息系统。会计电算化是与手工会计,在准则制度记账方法,会计目标档案保存上存在相同之处,在信息载体科目使用、记账凭证、账薄处理、移序上存在一定的差异。 Accounting computerization is the abbreviation of contemporary electronic technology and information technology applied to accounting practice based on electronic computer. It is an accounting information system implemented by electronic computer. Accounting computerization is the same as manual accounting. There are some differences in the accounting method of accounting standards and the preservation of accounting target files. There are some discrepancies in the use of information carrier subjects, accounting vouchers, accounting books, and shifting procedures.