Compared to the traditional handwork accounting information system, computer based accounting information system differs in computing tools, data carrier, account books, accounting processing procedures and several other aspects.

• 与传统的手工会计信息系统相比，电算化会计信息系统在计算工具、数据信息载体、账簿形式和财务更正方法、账务处理程序、会计工作的组织体制以及对账、结账和期末账项调整的方式等方面存在差异。