会计是企业管理活动的中心内容之一。它以对企业经营过程中的各种数据信息的收集、分类、记录、分析、解释和报告等基本行为,来完成其预测、计划、控制、核算、监督等项管理职能。大体说来,在本世纪五十年代以前,会计的基本行为是由手工作业方式来表现的,换言之,会计作业系统是由凭证、帐簿、报表,加上手工簿记规则和程序以及相应的组织 Accounting is one of the central contents of business management activities. It performs various management functions such as forecasting, planning, controlling, accounting and supervision on the basic behaviors of collecting, classifying, recording, analyzing, interpreting and reporting various kinds of data in the course of business operation. In general, before the fifties of this century, the basic behavior of accounting is manifested by manual methods. In other words, the accounting system consists of vouchers, books, reports, manual bookkeeping rules and procedures and the corresponding organizations