英语翻译
Accounting.You probably already have a pretty good understanding of accounting
subjects because you have already taken one or more courses in the accounting area.Thus,
you know that the accounting field includes financial accounting,managerial accounting,
and taxation.
Accounting information systems are used in all these areas—for example,in order
to create information for payroll tasks,accounts receivable,accounts payable,inventory,and budgeting.In addition,AISs perform such related tasks as maintaining general ledger information,creating spreadsheets for strategic planning tasks,and distributing financial reports.Indeed,it is difficult to think of an accounting task that is not integrated,in some way,into an accounting information system.
Information (versus Data).Although the terms data and information are often
used interchangeably,it is useful to distinguish between them.Data (the plural of datum)are raw facts about events that have little organization or meaning—for example,a set ofraw scores on a class examination.In order to be useful or meaningful,most data must be processed—for example,by sorting,manipulating,or aggregating them into averages or other classifications—and thus transforming them into information.An example for a student examination might be the class average.