目录1SAPR/3系统中的财会子系统.....................................................................................................................41.1企业结构的变化....................................................................................................................................41.2管理手段...............................................................................................................................................41.3决策的基础...........................................................................................................................................41.4国际性的应用系统................................................................................................................................41.5主要功能模块........................................................................................................................................41.6财务会计...............................................................................................................................................41.6.1适用性............................................................................................................................................41.6.2集成性............................................................................................................................................41.6.3关于各类凭证的原则......................................................................................................................41.6.4文档系统........................................................................................................................................41.6.5会计科目表.....................................................................................................................................41.6.6货币................................................................................................................................................41.6.7资产负债表.....................................................................................................................................41.6.8明细分类帐.....................................................................................................................................41.6.9合并财务报表.................................................................................................................................41.6.10法定合并......................................................................................................................................41.6.11应收帐款......................................................................................................................................41.6.12应付帐款......................................................................................................................................41.6.13固定资产会计核算........................................................................................................................41.6.14特殊分类帐...................................................................................................................................42财会子系统的组织结构................................................................................................................................42.1财务会计和管理会计的集成..............
