会计总分类帐通用程序系统的设计

Program a General Ledger for Accounting

摘要: 本文所叙述的会计总分类帐通用程序系统（简称总帐系统），适用于国内工矿、交通、商业及各种企事业系统的不同记帐方法（如借贷、增减、收付等），能满足其在帐本、记帐程序、帐务规则上的不同要求，是一个可供多个部门同时使用的多用户系统．且易于在各种计算机上用各种语言实现．

Abstract: The programming system described in this paper is suitable for bookkeeping at mines,factories,commercial and communication departments and different other enterprises.It meets the diversified requirements of that broad spectrum of users.At the same time,it is a multi-user's system,and easy to realize on various typesof computers in different kinds of languages.