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目前,会计科目的输入方法,不外乎编码输入和汉字输入两种,而这两种方法又各有利弊。编码输入法利在速度快,弊在不直观、差错串高,而且难以记忆,一般财务人员不习惯;汉字输入法利在直观,而弊在难度大、速度慢。能不能采用一种既有编码法的速度快,又有汉字法的直观性,使财务人员易于接受、容易习惯的方法呢?我们在实践中解决了这个问题,做到了会计科目输入无差错。现将我们的做法介绍如下: 我们采用编码输入的方式,利用了速度快这一优点,克服其缺点。一是难以记忆,财会人员不习惯的问题。我们刻制了带有编号的会计科目图章。财会人员在编制记帐凭证时,还是看科目名称,不需记忆编码。计算机输入操作时,看科目编号输入,不需要记忆编码。这样,难以记忆和不习惯的问题就解决了。二是不直观差错串高的问题。我们在编制凭证输入程序中,用了一段人机对话的过程来检测输入的会计科目是否正确。我们用的是PC机,使用dBASEⅢ语言,程序采用格式输入法(如下图)。
Currently, the input method of accounting subjects, nothing more than coding input and Chinese input two, and these two methods have their own advantages and disadvantages. Coding input method in the fast, the disadvantage is not intuitive, the error string, and difficult to remember, the average financial officer is not used; Chinese input method is beneficial in the visual, the drawbacks are difficult and slow. Can we adopt a method that has the advantages of fast encoding speed and intuitive Chinese characters to make financial staff easy to accept and easy to get used to? We have solved this problem in practice and made the input of the accounting subjects error-free. Now we introduce the following practices: We use the code input method, the use of the advantages of speed, to overcome its shortcomings. First, it is difficult to remember, accounting issues not accustomed to. We have coded numbered stamps. Accountants in the preparation of accounting vouchers, or to see the subject name, without memory coding. Computer input operation, see the account number input, do not need to remember the code. In this way, difficult to remember and not used to the problem solved. Second, the problem is not intuitive error string. We are in the preparation of voucher input process, the use of a human-computer dialogue process to detect whether the input accounting subjects are correct. We use a PC, the use of dBASE Ⅲ language, the program uses the format input method (below).