运算工具 meaning in Chinese

operational tool

Accountant report calculates change and manual fiscal distinguishs main show to be in the following respects : ( 1 ) operation tool is different ; ( 2 ) the carrier of accountant data and information is different ; ( 3 ) data processing speed , accuracy and deepness development are used different ; ( 4 ) book - keeping regulation and correct wrong method differs ; ( 5 ) program of zhang wu processing is different ; ( 6 ) the method of account setting and zhang book that register is different ; ( 7 ) the constituent system that the accountant works is different ; ( 8 ) money is met the quality of personnel is different ; ( 9 ) built - in control system is different
会计电算化和手工会计的区别主要表现在以下几个方面：（ 1 ）运算工具不同；（ 2 ）会计数据与信息的载体不同；（ 3 ）数据处理速度、准确性与深度开发利用不同；（ 4 ）簿记规则与更正错误的方法不同；（ 5 ）账务处理程序不同；（ 6 ）账户设置和账簿登记方法不同；（ 7 ）会计工作的组织体制不同；（ 8 ）财会人员的素质不同；（ 9 ）内部控制制度不同。