计算机会计报表编制新思路——基于三库理论的数据表化指令设计及应用

基于“三库理论”来设计报表模块，其报表编制是通过运行报表指令来实现的。传统编表指令在可读性、可扩充性等方面存在着或多或少的缺陷。数据表化指令的设计思路，就是运用“三库理论”，将编表指令存放在指令表中，使指令独立于指标，即方法独立干目的，同时又独立于编表过程，即独立于编表程序。所有报表的编制过程都是相同的，即所有报表的编制都执行一个编表程序。数据表化指令认为，各种报表结构上的差异体现在各自的指标表中，而编制方法上的差异则体现在指令上，它们的编制过程是完全相同的。因此，可以开发出全通用的报表模块。

New Ideas for Preparing Computer Accounting Statements——datasheet instruction design and its application based on three databases theory

To design a accounting statement module according to "three database theory",the statement is carried out by statement instruction.The traditional accounting statement instruction has some defect in readability and extensibility.The datasheet instruction uses "three database theory" to store the statement instructions in instruction table,which makes the instruction independent of index,that is to say,the method separates from objective or statement process.All statements organization processes are the same.Under the datasheet instruction,the difference of statement structure embodies in the index table,but the differences of accounting statement-making embodies in its instructions.Their organizing processes are completely the same.Therefore,we can develop a general statement module.