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会计电算化的现代及发展趋势?

2023-07-23 23:14:42
TAG: 会计
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黑桃云

  会计电算化的发展趋势及其完善

  [摘要] 本文首先对会计电算化相关概念进行了分析,随后又探讨了会计信息化是会计电算化的必然趋势,指出实施ERP 不仅可以解决目前会计信息系统的问题,同时还是新世纪中国企业管理的必由之路。通过本文的论述,希望对我国会计电算化的发展和 ERP 的实施有所帮助和启示。

  [关键词] 会计电算化会计信息系统会计信息化

  一、引 言

  “会计电算化”这一概念是1999年4月,深圳市财政局与深圳金蝶软件科技有限公司在深圳举办的“新形势下会计软件市场管理研讨会暨会计信息化理论专家座谈会”上提出的。随之,有关专家在理论上和实务上讨论最多的是关于会计电算化在实施过程中存在的问题,以及对策研究。本文结合我国的实际情况,利用发展的观点,采用新方法和设计理念去重新审视会计电算化模块的设计和开发,针对于新的形式下,讨论了实施ERP的重要性。

  二、 会计电算化的含义

  会计电算化的含义随着科技的日新月异和会计思想的迅速发展,以ERP为核心的企业管理信息系统是以提高企业管理效益为目的,企业管理首先始于企业管理战略规划,从这个塔尖开始自上而下地组织管理方案。因此,我国的财务软件应该从核算型、核算管理型直接向企业管理信息系统方向发展。主要涉及以下几个概念:企业管理信息系统(简称 MIS,Management Information System)以科学的企业管理思想为核心,以现代信息技术为手段,采用数据库、网络、通讯等工具,利用人力、计算机软件、硬件及其他设备等资源,对企业运行过程中产生的信息进行收集、加工、传递、使用,以实现企业管理多层次化的要求。电算化会计信息系统,简称会计信息系统(Accounting Informationsystem)是由凭证单元、账簿组织,报表体系,记账方法和账务处理程序所组成的一个信息系统,各个组成单元在加工处理数据过程中有机结合为一个整体,完成对会计数据的收集、加工处理、存贮、检索和传递。会计电算化(Computerized accounting)是业务流程合理化,达到提高企业经济效益、增强企业竞争能力的一种管理工具。它主要由人、计算机或计算机网络,以及运行在计算机或计算机网络中的软件系统三大部分组成。ERP(Enterprise Resources Planning)是基于企业价值链管理的现代管理信息系统,它集成企业的物流、价值流和信息流于一体。它的基本思想是将企业的运营流程看作是一个紧密联系的供应链,它包括供应商、制造工厂、分销网络和客户等。它的目标是充分协调企业内外部资源,确立企业全面竞争优势。ERP 系统是个比较完整的集成化管理信息系统,包括分销、制造、会计、质量控制、售后服务、人力资源、运输管理等系统。通过以上概念可以看出,ERP 和企业管理信息系统的关系密切,或者说 ERP 是基于信息化基础上的企业管理信息系统。一般认为,会计电算化是我国在会计领域中使用电子计算机的通俗说法,会计电算化工作包括电算化会计制度的建立、电算化会计人才的培养、电算化会计信息系统的开发和使用等。在新的形式下,我们所讨论的会计电算化实际上就是会计核算基础上的会计信息化。

  三、会计信息化是会计电算化发展的必然趋势

  会计信息化是会计电算化发展的必然趋势。其目标是通过会计与现代信息技术(主要是网络技术)的整合,对会计基本理论和方法、会计实务、会计教育等多方面均进行全面发展,进而据以建立满足现代信息管理要求的开放的会计信息系统。从 1978 年财政部拨款给长春一汽进行会计电算化试点以来,会计电算化在中国已发展了20多年,从手工记账到电器化,引发了一场会计技术革命,其积极作用不可小视。主要表现在:

  1.会计软件的应用减轻了会计人员手工记账的工作量,大大提高了工作效率;

  2.提高了会计信息的质量.运用会计软件的转账、核算等自动功能,降低了误差,提高了准确度;

  3.培养了一批既懂计算机又懂会计的复合型人才,使得我国会计电算化向规范化、商品化、通用化、专业化方向发展;

  4.为企业信息化建设提供了经验,推动了企业管理软件市场的发展。

  但是,随着信息技术、通讯技术,特别是网络技术的发展,会计电算化已经越来越不能适应现代信息管理发展的要求。主要表现在:

  1.传统会计信息系统是企业内部的信息“孤岛”.生产、采购、库存、销售、人力资源、财务等部门都有自己的管理子系统。但彼此孤立,没有与会计信息系统很好地衔接起来;

  2.传统的会计信息系统与企业外部的信息系统隔离,没有成为社会系统的一部分,所有的商务交易还是要通过手工方式先开据纸张单据,然后再输人电脑.这在电子商务蓬勃发展、竞争日趋激烈的现代商业环境中越来越不适应;

  3.传统会计信息系统是人工会计信息系统的模拟,没有很好地利用计算机的特点,也没有触动现行的会计规则;

  4.传统的会计信息系统滞后于现代信息技术的发展,企业的管理决策、预算、投资、生产决策会因信息不能充分及时地传递而使决策延误;

  5.传统会计信息系统是封闭的系统,缺乏信息共享机制,而现代经济发展要求会计信息高度透明和会计信息资源高度共享。

  出于这些原因,在深圳举行的“首届会计信息化理论专家座谈会”,理论界首次提出了“从会计电算化到会计信息化”的发展方向。会计电算化仅仅是以计算机技术取代了人的大部分劳动。是手工会计下纸张、笔墨、算盘等落后的技术手段的简单替代,有人将其称为“手工会计系统的仿真”或“仿真手工”。而会计信息化不仅考虑到信息技术本身的运用,更多考虑的是信息技术对会计的影响,包括会计信息内容、质量的变革。会计信息化也不再是会计技术手段的简单替代或电子计算机的延伸,而是由此引发的对现行会计规则(如会计假设、会计原则)的挑战,以及对传统会计理论与方法的整合。从宏观上说,会计信息化属于企业信息化中经营管理信息化和决策信息化的一个方面,它利用计算机技术、网络技术等现代信息技术,通过对财务信息资源的深化开发和广泛利用,服务于企业管理决策,提高企业经济效益和竞争力。因此,在目前传统的会计理论与实务正经受着以国际互联网为核心的现代信息技术的巨大冲击,而现行的电算化会计信息系统又落后于现代信息技术发展的情况下,适时提出会计信息化,结合现代信息技术对传统会计进行重构与结合具有重要的现实意义。

  四、实施 ERP 的必要性及其完善

  实施 ERP 的必要性及其完善企业的会计信息系统面临如此冲击和挑战,再加上激烈的市场竞争和内外环境的压力下,企业若要到达预期的市场占有率和预期的经济效益,提高企业的应变能力和竞争能力,就必须在产品的质量、性能、交货期、价格等方面具有自己的优势。在当今市场的大环境之下,提高竞争力的主要方法就是加强管理,在管理方法、模式、手段和工具方面进行切实可行的改革。ERP 系统是现代企业大型集成化管理信息系统的典型代表,它除了充分体现先进信息技术的综合运用,充分实现信息资源的共享和企业资源的集成外,更重要是能充分体现现代化管理思想与方法的综合运用。我国广大企业应用 ERP 的根本目的在于学习、研究和应用国外现代企业管理思想和方法,建立起一套新的符合市场经济体制的企业管理模式。企业应用 ERP 过程中一定要花大力气促进企业管理现代化,努力实现企业管理水平和生产力水平的跨越式发展。大量的研究与实践已经充分表明,ERP 作为一种现代企业管理的思想和方法与社会生产关系和社会生产制度没有直接关系,因此,大力推广应用 ERP,并使其迅速转化为现实生产力,乃是世界各国企业所共同追求的目标,不受任何国界、国情、厂情的影响和限制。事实上,推广应用ERP就是有效地促使我国企业管理朝着更加科学化、合理化和规范化方向发展的一种具体方法和途径。ERP 项目是一个企业管理系统工程,它不是一般意义上的企业管理信息系统工程或者是企业信息化建设工程,这是因为整个管理系统不但基于ERP、系统工程和信息技术等现代科学技术的思想、原理和方法,而且还从本质上充分地体现了企业应用 ERP 与开展企业管理创新、推进企业管理现代化和提高企业竞争力的必然关系。因此ERP的重要性是显而易见的了。

  五、结 论

  通过以上的分析,给予以后对会计电算化进行研究有了启示,我们要用发展的观点看问题,通过对成本模块利用作业成本法的改造,对电子报表模块的完善和对发展电子商务环境下的会计信息系统的探讨,弥补了目前的 ERP 模块的不足,对今后会计电算化下的系统模块设计的发展有一定的借鉴意义。但是由于篇幅和本人知识的有限,不可能涉及到会计电算化下所有模块的设计,需要本人和后来学者在以后的学习中做出进一步分析与研究。

  参考文献:

  [1]郑淑艳:企业管理信息系统项目实施中的风险管理.中国会计电算化, 2004 年 10 期

  [2]秦少卿:会计电算化发展中的问题及建议.广西商业高等专科学校学报,2004 年 3 期

  [3]崔春玉:浅淡会计电算化存在的问题及对策.农业与技术, 2004 年 3 期

  [4]王光荣:会计电算化对内部控制的影响.中国会计电算化, 2004年 11 期

  [5]张洁:会计电算化对审计工作的影响及对策.河北职业技术学院学报,2004 年 02 期

  本文中所涉及到的图表、注解、公式等内容请以PDF格式阅读原文。

苏州马小云

我是学会计的,今年四月份考证了,对会计电算化没什么好说的,两个字,简单

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2023-07-23 22:10:194

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计算机”英语单词是computer,其读音为英 [k_m_pju:t_(r)] 美 [k_m_pjut_] 。computer 英 [k_m_pju:t_(r)] 美 [k_m_pjut_]n.(电子)计算机,电脑。operate a computer 使用计算机 program a computer 编制计算机程序turn off a computer 关计算机 turn on a computer 开计算机例句用作名词 (n.)I"m getting a new computer for birthday present.我得到一台电脑作生日礼物。
2023-07-23 22:10:381

计算机怎么读英语

computer 英[kəmˈpju:tə(r)] 美[kəmˈpjutɚ] n. (电子) 计算机,电脑;
2023-07-23 22:10:581

计算机的英语怎么念

计算机:computer
2023-07-23 22:11:523

计算机用英语怎么读?

英文当中一般叫做multimedia classroom。不叫什么计算机教室,那个大概是汉语的概念吧!进步。
2023-07-23 22:12:321

计算机用英语怎么读?

computer。计算机(computer)俗称电脑,是现代一种用于高速计算的电子计算机器,可以进行数值计算,又可以进行逻辑计算,还具有存储记忆功能。是能够按照程序运行,自动、高速处理海量数据的现代化智能电子设备。相关信息:计算机发明者约翰·冯·诺依曼。计算机是20世纪最先进的科学技术发明之一,对人类的生产活动和社会活动产生了极其重要的影响,并以强大的生命力飞速发展。它的应用领域从最初的军事科研应用扩展到社会的各个领域,已形成了规模巨大的计算机产业,带动了全球范围的技术进步,由此引发了深刻的社会变革,计算机已遍及一般学校、企事业单位,进入寻常百姓家,成为信息社会中必不可少的工具。
2023-07-23 22:12:551

计算机用英语怎么说

computer 电脑 calculating machine ;calculator 计算器 PC 个人计算机 note;note book;laptop笔记本电脑
2023-07-23 22:13:221

计算机英语怎么说读

计算机:computer 音标:[kəmˈpju:tə(r)]
2023-07-23 22:13:511

计算机在英语里怎么读

computer 读音:kang piu te
2023-07-23 22:14:092

计算机英语单词怎么读

计算机----------------------computer读法------------------------肯屁欧特例句This is a computer .
2023-07-23 22:14:453

计算机的英文怎么读?

肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,肯piu特儿,
2023-07-23 22:15:325

计算机英语单词怎么读

computer英文发音:[ku0259mu02c8pjuu02d0tu0259(r)]中文释义:n.计算机;电脑例句:He also deleted files from the computer system他还从计算机系统里删除了文件。短语:1、computer simulation 计算机模拟2、computer technology 电脑技术3、computer science 计算机科学4、computer network 计算机网络5、computer system 计算机系统扩展资料computer 的同根词:1、computerized英文发音:[ku0259m"pju028atu0259,rau026azd]中文释义:adj. 电脑的;电脑化的;用电脑处理的例句:The National Cancer Institute now has a computerized system that can quickly provide information.国家癌症研究所现在拥有一套能快速提供信息的计算机化系统。2、computerization英文发音:[ku0259m,pju028atu0259ru026a"zeu0283u0259n]中文释义:n. 电脑化;电子计算机化工作例句:It is helpful to the computerization and automation of the study of the process on redox titration.它有助于进一步对氧化还原滴定过程研究的计算机化和自动化。
2023-07-23 22:15:571

计算机的英语怎么读?

在英语中,电脑的通用名称为“computer”,发音为/k_m_pju_t_r/,其中,“com”发/k_m/的音,“pu”发/pju_/的音,“ter”发/t_r/的音。如果需要描述电脑的种类或品牌,还需要根据具体的名称进行发音。例如,“Macbook”发/m_k b_k/的音,“ThinkPad”发/θ__k p_d/的音,等等。
2023-07-23 22:16:151

计算机用英语怎么读 计算机的英语是什么

1、计算机的英语:computer,英 [ku0259mu02c8pjuu02d0tu0259(r)] 美 [ku0259mu02c8pjuu02d0tu0259r]。 2、计算机系统周末关闭。The computer system will be shut down over the weekend. 3、有几位计算机工程师与财务部门签订了合同。Several computer engineers have been contracted to the finance department.
2023-07-23 22:16:311

关于电脑的英文单词

  下面是我整理的关于电脑的英文单词,希望对大家有帮助。   电脑computer   电脑图形图像computer graphics   电脑 瑜伽 computer yoga   电脑辅助设计computer-aided design   微型电脑micro-computer Microcomputer   平板电脑tablet PC   电脑综合症computeritis 当你在电脑屏幕前坐好几个小时,就会出现computeritis这种情况。坐太久了,你的双腿和臀部都会感觉麻木。只坐着不运动,你可能在长体重或者失去肌肉弹性。缺乏锻炼会导致心脏病和其他疾病。   电脑游戏迷gamer 参考例句: 实际上,三分之二的玩家超过18岁,而且玩家的平均年龄在30岁左右。 In fact, two-thirds of gamers are over 18 and the average gamer is around 30.   电脑失写症computer-induced agraphia 电脑失写症是新出现的一个“病种”,多出现于长期电脑使用者身上,其症状主要表现为用纸笔写字的时候常常会出错。   台式电脑desktop computer   手提式电脑laptop PC   电脑技术员Computer Technician   电脑黑客hacker   电脑 病毒computer virus  电脑模拟1.[Computer] computer modelling   打印电脑【经】 printing calculator   控制电脑【电】 control computer   数控电脑【经】 digital control computer   晶体电脑【电】 transputer   机械电脑【电】 mechanical computer   模拟电脑【经】 analogue computer   水压电脑【电】 hydraulic computer   流体电脑【电】 fluid vomputer   高速电脑【经】 high-speed electronic calculator   电脑接口computer interface计算机接口   电脑终端computer terminal计算机终端   电脑主体【经】 basic computer   电脑代码【经】 computer code   电脑会计【经】 electronic data processing accounting   电脑会计制度【经】 computerized accounting system   电脑会计系统【经】 computer-based accounting system   电脑元件【经】 computer components   电脑分析员【电】 computer analyst   电脑学家【法】 computerman    电脑安全 【电】 computer security   电脑审计【经】 auditing with the computer   电脑技师【法】 computerman   电脑指令【经】 computer instruction   电脑效率【电】 computer efficiency   电脑数据系统【经】 computerized data system   电脑服务【经】 computer services   电脑理论【电】 computer theory   电脑电路【电】 computer circuits   电脑程序【经】 computer programs   电脑站【经】 computer station   电脑结构【电】 computer architecture   电脑编码【电】 computer code   电脑能力【经】 computer capacity   目标电脑【电】 object computer   自动电脑【经】 automatic electronic computer   航线电脑【电】 flightpath computer   语言电脑【经】 languages computer   迷你电脑【电】 minicomputer   通用电脑【经】 universal automatic computer   串行电脑【电】 serial computer   主电脑【电】 host computer   会计电脑【经】 accounting computer   作用电脑【电】 active computer   全功能电脑【电】 all-purpose computer   公用电脑【电】 unility computer   单板电脑【电】 single-borad computer   卫星电脑【电】 satellite computer   即时电脑【电】 real-time computer   双工电脑【电】 duplex computer   大型电脑giant brain   电脑制图computer graphies   电脑应用computation   电脑术语computerese   电脑电话机computerized telephone electric brain telephone   电脑碎纸机computer shredder   电脑科学computer science   电脑记事本electronic notebook   电脑语言学computational linguistics   同时电脑【电】 simultaneous computer   商用电脑【经】 commercial computer   定点电脑【电】 fixed point computer   平行电脑【电】 parallel computer   杂牌电脑kludge   电脑专家computerman   电脑工具软件PCTOOLS   电脑技术人员computerite   电脑操作员key puncher   电脑时间machine time   电脑程序员programmer   电脑行话computerese   电脑通讯dataphone   电视电脑teleputer   电脑人员computerist computerite computernik   电脑天地ComputerLand   电脑 显示器 graphoscope   电脑审计【经】 auditing with the computer   电脑技师【法】 computerman   电脑指令【经】 computer instruction   电脑效率【电】 computer efficiency   电脑数据系统【经】 computerized data system   电脑服务【经】 computer services   电脑理论【电】 computer theory   电脑电路【电】 computer circuits   电脑程序【经】 computer programs   电脑站【经】 computer station   电脑结构【电】 computer architecture   电脑编码【电】 computer code   电脑能力【经】 computer capacity   目标电脑【电】 object computer   电脑辅助工程computer aided engineering   电脑辅助教材computer-aided instruction   电脑辅助设计与绘图computer-aided design and drawing   电脑程序设计师Programmer   新兴的"电脑咖啡店"Cyberia   电脑调频收音机PC FM Radio   我的电脑1.My Computer   开放式电脑通讯公约open system interconnection   用电脑处理computerize
2023-07-23 22:17:001

速求一篇英语作文

The use of computers has been universal in nearly all walks of life in developed countries.1. Scientific Calculations. The earliest computers were created to take the job of scientific calculations, which involved complex and difficult mathematics or time-consuming, tedious and repetitive, numerical calculations. For example,calculating the trajectory of artillery shells requires resolving a set of differential equations in a few seconds or designing a large dam involves resolving sets of simultaneous algebraic equations which may have up to hundreds of variables may take mathematicians years, but can be done by a computer program in hours. The Applications of Computers 计算机的应用The use of computers has been universal in nearly all walks of life in developed countries. Here are some examples for applications of computers: 在发达国家,计算机的使用几乎遍及各行各业。这里举一些计算机应用的例子。1. Scientific Calculations. The earliest computers were created to take the job of scientific calculations, which involved complex and difficult mathematics or time-consuming, tedious and repetitive, numerical calculations. For example,calculating the trajectory of artillery shells requires resolving a set of differential equations in a few seconds or designing a large dam involves resolving sets of simultaneous algebraic equations which may have up to hundreds of variables may take mathematicians years, but can be done by a computer program in hours. 2. Data Processing .Computers have been widely used in data processing, for example, accounting, statistics, census. The operations involved are very simple -addition, subtraction, multiplication and division, but the amount of data is overwhelming, beyond human capability and patience. Database products, for instance,Lotus-1,2,3,provide the user formal data structures for sorting,categorizing,storing,accessing,retrieving data.With database softwareequipped, the computer can handle data to thesatisfaction of user. 3. CAD and CAM. CAD (computer-aided Design) is software that help engineers in their designs for new products, buildings, print circuit boards, civil works like bridges and airports, relieving them from the tedious, back-breaking and time-consuming jobs like drafting and drawing. When embarking on their designs, engineers frequently make reference into various manuals listed in which are details of structures, parts, materials and auxiliary materials ready for designer"s choice for their designs. CAD products incorporate the content of all these manuals into a series of libraries in the software product, providing the engineers with information, for instance, names, dimensions, functions, performance, specifications, shapes, color, manufactures, prices of the machines, parts, components, tools, materials, etc. - all necessary for engineering designs. CAM (Computer-aided Manufacture) is software helping engineers to analyze a product or a project, and give advice for manufacturing it or constructing it. Data diagrams, tables, etc. showing its shape, dimension, structure, fabrication and the material it is made from are input as the software requires. Then it will give out suggestions about its manufacturing, for instance, machining procedure, machine tools and facilities to be used, technical parameters like allowance for finish, machining accuracy, as well as special processings. 4. Management .Management is one of the decisive factors that tell success or failure of any bank, corporation, firm, university, research institute in competition. Management is a comprehensive technique, involving every aspect of the unit - task (products, inventions, creations, patents), personnel (administrators, clerks, technicians, servants), finance, real estate, equipment, etc. Computerized management is software designed to provide tools for management in any profession, for example, regulation of personnel, accounting, sales, inventory, taxation, wages, etc. Every kind of software embodies the up to-data theory and method in profession, and is rather easy to learn. More and more management software products emerge, taking the place of human managers. 5. Computerized Communication .Progress in this field began in the early 1960s, when we witnessed the problem of connecting remote user terminals to central computer facilities. The solution to that problem were then based on asynchronous low-speed lines organized in either a startopology with a line dedicated to each terminal, or a tree topology with multidrop lines. By the end of the 60s, the field had made a major leap with the advent of distributed resource-sharing networks. The goal was to interconnect computers and their users at various geographically distributed sites in order to allow the sharing, by all users connected to the network, of hardware and software resources developed at any of the sites. The most prominent example of such a network is ARPANET, which began implementation in 1969. A radio-based terminal-access network called the ALOHA system was built at the University of Hawaii in 1970.Satellite transponder in the INTERNET equipped with a global coverage antenna can transmit data using the ground stations, thus achieving full connectivity among them. Optics-fiber cables connecting remote user terminals to central computer facilities can transmit data, graphs, video and audio signals better than any existing networks. 6. Advanced Applications. Artificial intelligence (AI) is a subdivision of computer science. Its purpose is to develop theory and method to create “intelligent"”computer programs that work in a human-like way, rather than subjecting human users to the stereotyped computer-dominated working style. In a sense of analogy, human intelligence is added to computer programs which then exhibit more intelligent behavior and more extensive ability, for example, thinking and reasoning, acquiring knowledge and applying it to solving more complex and difficult problems that present computers can"t. Expert systems are the most successful example of AI. An expert system oriented to a specific profession works like a human expert of that field and provides advice to solving the problem proposed by the user. Expertise is derived and organized in its knowledge base ready for the user to retrieve. Today, many expert systems have been commercially available, and more are under development. Knowledge Engineering is another subject of AI. Knowledge engineering is devoted to the study of mimicking the human mind by computer programs, particularly to the simulation of its ability to obtain and applying knowledge. In other words ,knowledge engineering tends to create computers that can learn, that is, can enlarge its own storage of knowledge by itself. Computer vision is another application for AI. Computer vision is the use of computers to analyze and evaluate visual information; in other words, computers that can see. A computer vision system can extract key features from visual information of, say, photographs, pictures, scenes, etc, to identify or distinguish objects that have been definitely categorized in computer programs. This system can work more efficiently than human eyes. For example, examing aerial photographs to identify specific objects, say, missiles, bombers, warships, can help commander-in-chief make his decisions at battlefield. Education can be another application of AI. Unlike traditional CBT (Computer Based Training), artificial intelligent CBT can adjust its tutorial to the students" knowledge, experience, strengths, and weaknesses. As a result, artificial intelligent CBT is far more effective than conventional CBT.
2023-07-23 22:17:101

介绍电脑的英文作文(简短),一段就可以了. 要有小六的水平,Thank You very much.

Computers are machines that can help us do many things. They have screens, keyboards, and mice. We can use computers to play games, watch videos, and learn new things. They can also be used for work, such as writing documents or making presentations. Computers are very useful and important in our daily lives.电脑是一种能够帮助我们做很多事情的机器。它们有屏幕、键盘和鼠标。我们可以用电脑来玩游戏、看视频和学习新知识。它们还可以用于工作,比如写文档或制作演示文稿。电脑在我们的日常生活中非常有用和重要。
2023-07-23 22:17:182

短篇英语作文:电脑与我

The Computer and I 「电脑与我」   第一篇:   The computer is a product of advanced civilization and its invention, according to some people, signals the advent of a Second Industrial Revolution. Formerly a bulky machine that demanded much space, the computer is now becoming smaller and smaller and scientists have made it more sophisticated and accordingly more useful. As is generally known, the computer can do a wide range of work, including complex computation and analyses. People now also use it as a teaching aid in designing. An infinite variety of software can be put into the computer, which explains why it is so powerful. There is, however, one thing which we should bear in mind: that the computer cannot think but man can. So there need not be any fear that someday the computer will control us and all we should expect is try our best to bring it to perfection. A computer age is not a pipe dream and there will come a day when most of our needs can be met by this wonderful machine.   第二篇:   Until now inventors have developed an impressive array of machines called computers. At first I was mystified by these machines, but now I know what they are and what they can do. As a sophisticated electronic device the computer has a wide range of functions including the storage and memorization of information, calculation, analysis and the making of right decisions. All these functions can help man in handling difficult or complicated situations. But technological advance often cuts both ways. Computerization, or for that matter automation, can lead, for example, to unemployment and unemployment in turn will create social problems. The use of computers, however, is modern trend here to stay. We cannot resist this trend and should. In anticipation of a computerized world all those interested in the computer should find time to get the hang of it.   第三篇:   To some modern societies the computer is one of the necessaries of life. The miracles it can do are gimpy unbelievable. I have always cherished to crack all the hard nuts in the world. Whenever I hear that a lot of people have died of hunger in this strife-ridden world, I cannot but hope that I have this computer in hand to find the way to provide an endless supply of food. In that case we wouldn"t worry about starvation when a war breaks out or when some disaster occurs. Personally I even wish it could help me improve my English. But the long and short of it is that ever powerful it may be, the computer, as we can safely predict, cannot cure all the ills of mankind and cannot surmount all the difficulties we constantly run into. However, we enjoy being dreamers, for in dreams we can find happiness often denied us.   第四篇:   The computer is one of the most important human inventions. A highly sophisticated electronic mechanical device, it has done a lot of good to mankind. Without it many human endeavors would be more or less hampered. Today, computers are extensively used, as, for example, in many construction projects. I have a computer, but I don"t often use it in solving mathematical problems. Rather than depend on a computer for a quick printout, I would have more occasions to exercise my own brain. Anyway, the value of the computer is undeniable. We should encourage its development so that it may render more service to human beings.   第五篇:   Computers play an important role in the modern world. Today they are used in many areas of human activities, such as business, industry, science, and education. The development of computers has also created many attractive job opportunities. I"m a college student majoring in mathematics and as such I know quite well the powers of the computer. They have evolved as a natural consequence of man"s growing need for fast and accurate calculation. To make myself better equipped in my field of study I have learned several computer languages to communicate with the computer. My experience tells me that if we want to become competent users of the computer we must keep up with its development. Because modern industrialized society need computers to perform a wide range of tasks, I think a general knowledge of such wonderful machines is quite necessary for most of us.   第六篇:   I majored in electrical engineering four years ago and have since been interested in the computer science. After college I got a job as an electronic engineer. My job has brought me into close contact with the computer and as a result my interest in it has kept growing all the time. A computer is after all a man-made machine; therefore, its effectiveness depends upon man"s ingenuity. So long as we can program it using mathematical models, it can do almost anything we want. Of course, the capabilities of a computer depend upon its size——whether it is a microcomputer, a minicomputer, or a large computer. We can"t use a microcomputer in complicated digital processing or sonar signal processing. If we do that, the time it spends in such processing would be longer than we expect. On the other hand, if we use a large computer to do only a small job ordinarily assigned to a personal computer, the cost would be very high.   第七篇:   The invention of the computer has often been viewed as the prelude to a third industrial revolution. With the advances made in science and technology and the general improvement of the world economic situation, many of the business firms and even national governments in the world have spent lavishly on the development of computers. If the operation of a business establishment is well computerized, this establishment can more often than not make a profit. At first I saw the computer only as a wonderful yet mystifying machine, but now I am fully aware how useful it is and what possibilities it can open up in the future. My ever-growing interest in the computer has prompted me to buy many books on the co mute and I must say I like what I have read. So far as I see it, the computer does have the power to help with a country"s economic progress. Hence, if we want to keep up with the times, we must know something about it. Not to be outdone by others, I have made up my mind to learn more about the computer. I hope I shall be a well-known computer specialist in the future because ever since computers made their first appearance they seem to have been installed everywhere for hundreds of purposes for which no one could have imagined they would be used.
2023-07-23 22:17:251

求翻译成英文 随着社会经济、科技技术的发展,会计本身产生了巨大的变化。

With the development of socio-economic , scientific and technological techniques , accounting itself a huge change .However , under the new situation in the the computer increasing popularity of the rapid development of network technology , the information society of the accounting system change .With a long history of traditional manual accounting information system by the Accounting electrical calculations of the impact of information systems , and the impact of the field of a wide range of computerized accounting has had a tremendous impact on traditional accounting theory and practice .Compared to manual accounting information systems , both both similarities and differences at the brief manual accounting information systems and computerized accounting information systems , analysis of the similarities and differences between the two .Pointed out the advantages of computerized accounting information systems , and computerized accounting information system is the only way for the reform of the accounting information system .
2023-07-23 22:17:393

急!!求英语高手帮忙翻译,把中文摘要翻译成英文,不要在线免费翻译的啊~!

我也可以翻,但是太长了,我也懒得,哈哈
2023-07-23 22:17:486

急!翻译The Impact of the Internet

互联网的影响今天,几乎是我们生活的方方面面的力并未吨正由信息拥挤的数以百万计的网站在互联网上提供数百个,洪流颠覆不可能有能力保持经常接触,我们之间通过其他电子邮件。 “如果汽车和航空航天技术已在爆炸,计算机和信息技术同步,“微软说,”一辆新车的成本约为2美元,继续气体的顶针600英里。 ,你可以买一个比萨成本波音747。 “也许最大的回报,然而,美元储蓄互联网公司生产的商品和服务其客户的需要十亿美元。任何喜欢它一直自工业革命时,电力驱动的机器开始生产开始出现在一天多于男性可以把在近一年内。所有的上网时间,得不到生活的时间很多年轻盈富泰克的工人或爱脱机。美国的自由企业制度,达到在硅谷疯狂,已经认识到,本地爱之船正在水,并在保存一天赶。约会服务已接近超负荷。研讨会和爱医生这些丰富的教学,忙碌单身的年轻人如何寻找和捕捉他们的心脏在这浪漫的荒地愿望和斑点,如Matchmaker的COM调解人。 com是努力使男女一起联机。一个现实,在这个爱的集市失败者必须面对的是,他们没有选择,因为他们是歪了。不过不用担心,因为网络时代也有这一个答案,音频,视频和计算机网络私人教练健身计划准备变成您自己的个人健康俱乐部您的家庭和跑步机。(仅供参考,有些地方不是很通顺,你自己再改改吧)
2023-07-23 22:18:034

The essential problem of man in a computerized age remians the same as it has always been.

the same as 是个词组,表示就像。。。一样,as是跟the same的,it has always been表示原来那样
2023-07-23 22:18:212

帮忙翻译

secondly we need to do well in the rearrangement of our schedule:1 the contractors are required to modify the contract schedule every three months, and submit the modified plan to the superintendent office.to modify the schedule is mainly by the way of compressing key job lasting time and organizational lap operation or parallel operation.the above readjusted plan need to be submitted to the PM office for approval.the lagged workload shall be adjusted within this year in order to complete this year"s project progress objective. 2 dynamic control of the project schedule, it is required to realize computerized management, and all the related analytic calculation and charts drawing should be completed by computer.3 in usual conditions, we should not modify our determined schedule plans, and if there is an necessity of modification, one need to find out the reason and the responsible party, and put forward suggestions for the responsible party to deal with it.
2023-07-23 22:18:323

带客户参观工厂的英语口语带翻译

  英语已经慢慢渗透入人们的日常生活,想要学好英语一定要多读多听多说多欣赏。我在此献上日常的 英语口语 ,希望对你有所帮助。    英语口语:介绍公司情况   1.Is there anything in particular you"d like to know?   你有什么特别想知道的吗?   2.Mr. Li is really up to speed with that matter, so let"s call him in.   李先生最了解此事,我们叫他过来。   3.Keeping our promise has been our tradition ever since the company was small.   信守承诺是我们公司规模很小的时候就已经形成的传统。   4.Our lines are mainly arts and crafts.   我们经营的商品主要是工艺品。   5.Now our products include: crystal, jade, silver ornaments and so on.   目前公司生产经营范围是水晶、玉石、银饰品等。   6.Our activity has now been extended to cover garments.   我们的经营范围现已扩大到包括服装在内的程度。   7.The main products are necklaces, bracelets, earrings, brooches and so on.   主要经营有项链,手链、耳环、胸针等等。   8.What are the main items that you deal in?   可以告诉我您经营的主要产品是什么吗?   9.We have a market value of 18 billion and the turnover is in excess of 2 billion.   我们拥有180亿的市场价值,营业额超过20亿。   10.In 2010 0ur group had a turnover of NOK 8 billion, and 3 500 employees.   2010年,我们的营业额达到80亿挪威币,并有了3500个雇员。   11.Its largest single block of turnover comes from emerging markets.   它营业额最大的一块就是来自新兴市场。   12.Our company estimates next yearu2019s turnover will reach 18 billion pounds.   我们公司预计下一年的营业额会达到180亿英镑。   13.We have a small but highly respectable company.   我们公司规模虽小,但商誉极佳。   14.The board of directors made the decision to expand the scale of our company.   董事会决定扩大公司规模。   15.Our company doubled its size within six years   6年来我们公司的规模扩大了一倍。   16.We own an average-size company.   我们拥有一个中等规模的公司。   17.Our company merged with others last year and got much larger than before.   去年我们公司与别家合并了,变得比以前大的多了。   18.I believe this industry will develop rapidly during the next 5 years.   我坚信未来5年内这个行业会飞速发展。   19.There will be a bright prospect for reversing cold rolling mill.   可逆式冷轧机在我国将有较好的发展前景。   20.Our factory is beginning to expand, and the prospects are considerable.   我厂正着手扩产改造,发展前景可观。    英语口语:带领参观工厂   1.he factory managers are waiting for us outside.   工厂的领导们在外面等着我们呢。   2.We look forward to showing you around.   我们盼望着带您转转。   3.Thank you for your visiting our plant.   谢谢你来参观我们的工厂。   4.Almost every process is computerized.   几乎每一道工序都是由电脑控制的。   5.Maybe we could start with the designing department.   也许我们可以先参观一下设计部门。   6.This is the most fully-automated factory we have.   这是我们的全自动化工厂。   7.These drawings describe how each process goes on to the next.   这些图表表述着每道工艺间的衔接情况。   8.Is this your production center?   这是你们的生产中心吗?   9.Do you have to wear the helmets?   你们得带上防护帽吗?   10.We have over a thousand employees.   我们有1000多名员工。   11.Is the production line fully automatic?   生产线是全自动的吗?   12.How many engineers do you have?   你们这有多少工程师?   13.What kind of quality control do you have?   你们用什么办法来控制质量呢?   14.You see, our firm has made a huge investment in this new plant.   你瞧,公司对新工厂投入了很多资金。   15.How do your quality control systems operate?   你们的质量控制系统如何运转呢?   16.The car design incorporates all the latest safety features.   这种汽车设计具备最新安全 措施 的一切特点。   17.We could look at the production line.   我们再去看看生产线。   18.All products have to go through six checks during the whole process.   所有产品在整个生产过程中得通过6道质检关。   19.All the products are made here.   所有的产品都在这儿生产。   20.These drawings on the wall are process sheets.   墙上的图表是工艺流程表。    英语口语:参观后的感受   1.What"s your general impression?   你们总体印象怎么样?   2.Seeing is believing.   百闻不如一见。   3.This is an impressive factory.   这是座令人难忘的工厂。   4.I"m impressed by your approach to business.   你们经营业务的 方法 给我留下了很深的印象。   5.Your company made a good impression on me.   你们公司给我留下了很好的印象。   6.Your company proves to be one of the best car companies in the world.   贵公司不愧为世界著名的汽车公司之一。   7.I"ll try my best to improve the company"s position.   我将尽力改善我公司的状况。   8.We have a small gift for you when you leave the factory.   你离开工厂时,我们有件小礼物要送给你。
2023-07-23 22:19:221

求救英语达人,帮忙翻译下这个句子。请不要用Google翻译回答。

f single status =.单身的声明]. 机器翻译是没有效果的. 1. The other party and I respectively did not have any spouse. We have no direct blood relation nor remote blood relation in the last three(3) generations. We have knowledge about the health status of each party. We hereby agree to be married as husband and wife in accordance with the provisions of the Marriage Act of the People"s Republic of China. 2. I make this declaration conscientiously believing it to be true, and am responsible for any legal liability which may arise should this declaration is false.觉得我的回答不错就采纳吧,谢谢了
2023-07-23 22:19:474