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...............................................................................................................................................51.6.1适用性............................................................................................................................................51.6.2集成性............................................................................................................................................51.6.3关于各类凭证的原则......................................................................................................................51.6.4文档系统........................................................................................................................................51.6.5会计科目表.....................................................................................................................................61.6.6货币................................................................................................................................................61.6.7资产负债表.....................................................................................................................................61.6.8明细分类帐.....................................................................................................................................61.6.9合并财务报表.................................................................................................................................61.6.10法定合并......................................................................................................................................71.6.11应收帐款......................................................................................................................................71.6.12应付帐款......................................................................................................................................71.6.13固定资产会计核算........................................................................................................................71.6.14特殊分类帐...................................................................................................................................82财会子系统的组织结构................................................................................................................................92.1财务会计和管理会计的集成..............
