计算机应用于会计工作的逻辑基础问题是会计信息系统领域的根本性理论问题；
The logic foundation of computer applications in accounting is the elementary theoretic problem in the domain of AIS (Accounting Information System);
财政部近期颁布了新的企业会计准则，其中有4项准则主要适用于金融企业。这将对我国商业银行的会计工作及经营管理产生重要影响。
New accounting principles were released by the Ministry of Finance recently. 4 clauses of which applied to financial enterprises will impose great impact on accounting and management of Banks.
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