As the basic work of Accounting has been reinforced, computer is used more and more largely in Accounting Estimate and Financial Administrate,and causes a propound change in the method of accounting and administration.

• 随着会计基础工作的加强,电子计算机日益深入地应用于会计核算和财务管理中。 这使会计核算手段、管理方法都有了深刻的变化。