| 摘要 |
<p>The present invention relates a programmable device, a computer-implemented method for electronic accounting upon entries based on at least one source accounting document representing at least one business transaction and to a computer program product having a computer-readable code which, when run on a computer, causes the computer to enter electronic accounting upon entries based on at least one source accounting document representing at least one business transaction, comprising the following computer-readable code for effecting actions in the computer. Furthermore, the present invention relates to a programmable filling device, a computer-implemented filling method for filling a database comprising ledger accounts in electronic accounting in a cross-entry manner upon entries based on at least one source accounting document representing at least one business transaction and also to a computer program product having a computer-readable code which, when run on a computer, causes the computer to enter electronic filling a database comprising ledger accounts in electronic accounting in a cross-entry manner upon entries based on at least one source accounting document representing at least one business transaction, comprising the following computer-readable code for effecting actions in the computer. Additionally, the present invention relates to a data processing system for generating a consolidated financial and/or management statements upon entries based on at least one source accounting document representing at least one business transaction of at least two businesses or individuals, the data processing system comprising, in particular, at least two programmable devices, used for the electronic accounting.</p> |
