判斷題實(shí)現(xiàn)會(huì)計(jì)電算化后,由于對(duì)會(huì)計(jì)數(shù)據(jù)處理的方式發(fā)生了變化,所以不必遵循基本的會(huì)計(jì)理論和會(huì)計(jì)方法,但還要遵守會(huì)計(jì)法規(guī)和會(huì)計(jì)準(zhǔn)則。

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