Good financial analysts know their company ' s financial systems ? general ledger , sales , inventory , etc . ? and the limitations of the data they contain , and they can extract data from them for further analysis in spreadsheets and databases 优秀的财务分析师知道其公司的财务系统?总账、销售、存货等等?以及它们所包含的数据的限制，而他们能从中剥离数据以在电子表格和数据库中进一步分析。
If the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer , the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the withholding or collection of tax 会计制度不健全，不能通过电子计算机正确、完整计算其收入或者所得的，应当建立总帐和与纳税或者代扣代缴、代收代缴税款有关的其他帐簿。
On this basis , this paper illustrates a framework of financial management information system and discusses the administrant goal and transaction process of its three core modules - general ledger , account receivable and account payable , meanwhile analyzes data exchange and mutual integration among them 在此基础上，提出了财务管理信息系统的整体框架并且分别讨论了在此框架范围内系统的三大核心子模块?总账、应收账款、应付账款的管理目标和业务流程以及各个子模块之间的数据传递和相互集成关系。
The cashier pays according to primitive proof closes mediumly the proof chases what the accountant makes note collection and ground to close on cash and bank deposit account pay the name number on proof of chalk it up has been registered ; the accountant weaves according to primitive proof proof of chalk it up , the proof of chalk it up that weaves according to place chases a pen to register good general ledger and detail debt 出纳根据原始凭证中的收付款凭证在现金和银行存款帐上逐笔记录以及根据会计制作的收付款记帐凭证上的号数登好记；会计根据原始凭证编制记帐凭证，并依据所编制的记帐凭证逐笔登记好总帐和明细帐。
With the evolution of accounting information systems come problems of reconciling differences arising from changing software systems . thus , the flow of compatible information presents a challenging task in itself , both within an organization and with outside parties such as auditors , banks , and tax authorities . now xbrl general ledger is used to resolve problems associated with communication inefficiency 但由于企业内部各管理部门使用的相关软件平台可能不同,企业之间以及企业和各相关金融机构、审计人员、税务机关使用的软件平台不一致,最终导致各种软件之间不能互相交换数据,形成一个个数据孤岛。
A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books ; provided that if the business has sound accounting system and records daily the general ledger , the general chronological book may be waived 制造业或营业?围较大者，并得设置记录成本之帐簿，或必要之特种序时帐簿及各种明细分类帐簿；但其会计组织健全，使用总分类帐科目日计表者，得免设普通序时帐簿。
An example would be the auto - generation of patient account numbers or general ledger numbers in which some semantics are embedded in the numbers and it is desired to maintain realism in such test data , especially if the data involves very large numbers which must be maintained in sequence between test suite executions 一个实例是自动产生持续的帐户或一般的分类帐户，在其中嵌入了一些语义，并且希望在那样的测试资料中维持真实性，特别是资料涉及非常大的必须在测试程式执行之间保持顺序的数位。
