英语翻译
Accounting.Youprobablyalreadyhaveaprettygoodunderstandingofaccounting
subjectsbecauseyouhavealreadytakenoneormorecoursesintheaccountingarea.Thus,
youknowthattheaccountingfieldincludesfinancialaccounting,managerialaccounting,
andtaxation.
Accountinginformationsystemsareusedinalltheseareas—forexample,inorder
tocreateinformationforpayrolltasks,accountsreceivable,accountspayable,inventory,andbudgeting.Inaddition,AISsperformsuchrelatedtasksasmaintaininggeneralledgerinformation,creatingspreadsheetsforstrategicplanningtasks,anddistributingfinancialreports.Indeed,itisdifficulttothinkofanaccountingtaskthatisnotintegrated,insomeway,intoanaccountinginformationsystem.
Information(versusData).Althoughthetermsdataandinformationareoften
usedinterchangeably,itisusefultodistinguishbetweenthem.Data(thepluralofdatum)arerawfactsabouteventsthathavelittleorganizationormeaning—forexample,asetofrawscoresonaclassexamination.Inordertobeusefulormeaningful,mostdatamustbeprocessed—forexample,bysorting,manipulating,oraggregatingthemintoaveragesorotherclassifications—andthustransformingthemintoinformation.Anexampleforastudentexaminationmightbetheclassaverage.