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一、典型的数据处理系统本文所叙述的是一个典型的数据处理系统的概要,其中包括处理什么样的输入,编制什么样的程序,产生什么样的报告。本文的目的不在描述数据处理技术在高深领域方面的运用,而是在于论证这种技术在企业单位的主要的和基础的业务活动上的应用。本文对数据处理在会计方面的运用作了详尽的叙述,但是必须着重指出,本文所论述的数据处理原理对各方面都是适用的,而不仅仅适用于会计方面。
A typical data processing system This article describes the outline of a typical data processing system, which includes what kind of input is processed, what kind of program is compiled, and what kind of report is generated. The purpose of this paper is not to describe the use of data processing technology in advanced areas, but rather to demonstrate the application of this technology to the primary and basic business activities of business units. This article gives a detailed description of the use of data processing in accounting, but it must be emphasized that the data processing principles discussed in this paper are applicable to all aspects, not just for accounting purposes.