Compared to the traditional handwork accounting information system, computer based accounting information system differs in computing tools, data carrier, account books, accounting processing procedures and several other aspects.
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- 與傳統的手工會(huì )計信息系統相比，電算化會(huì )計信息系統在計算工具、數據信息載體、賬簿形式和財務(wù)更正方法、賬務(wù)處理程序、會(huì )計工作的組織體制以及對賬、結賬和期末賬項調整的方式等方面存在差異。
