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- W2356241741 abstract "There are some contradictions between the present system of Accounting By Electronic Data Processing and accounting pattern:some formulation of accounting credence breaches the principle of double-entry accounting,and some calculations in Balance Sheet such as account receivable,account payable, deposit received,advance payment,deferred expenses,and accrued expense don't accord with the requirement of the present accounting pattern.To resolve these contradictions,it is supposed to train plenty of high-level operators,and the present accounting pattern should be fashioned in accounting concept,theory and method to adjust to the information age." @default.
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- W2356241741 date "2008-01-01" @default.
- W2356241741 modified "2023-09-26" @default.
- W2356241741 title "On the Influence of the New Criterion in Accounting on the Accounting System By Electronic Data Processing" @default.
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