目录1SAPR/3系统中的财会子系统.....................................................................................................................51.1企业结构的变化....................................................................................................................................51.2管理手段...............................................................................................................................................51.3决策的基础...........................................................................................................................................51.4国际性的应用系统................................................................................................................................61.5主要功能模块........................................................................................................................................61.6财务会计...............................................................................................................................................61.6.1适用性............................................................................................................................................71.6.2集成性............................................................................................................................................71.6.3关于各类凭证的原则......................................................................................................................71.6.4文档系统........................................................................................................................................81.6.5会计科目表.....................................................................................................................................81.6.6货币................................................................................................................................................81.6.7资产负债表.....................................................................................................................................81.6.8明细分类帐.....................................................................................................................................91.6.9合并财务报表.................................................................................................................................91.6.10法定合并......................................................................................................................................91.6.11应收帐款....................................................................................................................................101.6.12应付帐款....................................................................................................................................101.6.13固定资产会计核算......................................................................................................................111.6.14特殊分类帐.................................................................................................................................112财会子系统的组织结构..............................................................................................................................122.1财务会计和管理会计的集成...................
