Resources–Events–Agents (REA) is the best known theoretical accounting enterprise database model, while SAP is the dominant enterprise resource-planning system. The purpose of this paper is to investigate some of the relationships between the underlying data models in REA and SAP.

2020年3月29日 · 资源-事件-主体（resources, events, agents，REA）是计算机时代会计信息系统发展的新模型。REA最初是 威廉·麦卡锡 （ 英语 ： William E. McCarthy ） 在1982年提出的一个广义的会计模型，包括资源、事件和主体的概念。

Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).

The focus of the Recycling Administration (REA) component is the item-based or weight-based fee calculation for specific materials, as well as end-to-end transparency and implementation of the legal reporting requirements to environmental authorities. REA supports you when entering, managing, and billing the necessary recycling data.

Resources-events-agents (REA) is a design theory for enterprise systems that is based on semantics, is incorporated into ISO standards for business exchange patterns, and serves as the basis for at least one cloud-based enterprise system. REA originated as a generalized framework to accommodate

2004年5月1日 · Resources–Events–Agents (REA) is the best known theoretical accounting enterprise database model, while SAP is the dominant enterprise resource-planning system. The purpose of this paper is to investigate some of the relationships between the underlying data models in REA and SAP.

erp会计信息系统几乎包含了企业全部业务的财务信息和6 结束语非财务信息，而rea会计信息系统包含的数据范围则更加广泛，作为新型的会计模式，erp会计、rea会计和aitf会计都除了上述之外，还包括了一部分对财务报表没有直接影响的经在一定程度上满足了企业 ...

REA是Resources (资源)、Events (事件)、Agents (参与者)的缩写，REA模型是由美国教授William E.McCarthy于1982年提出的，是一种计算机会计信息处理的模型。 其中，资源是指企业能够控制并且有用的资产，例如厂房、机器、设备、产品等;事件是指引起资源变动的经济活动，分为交易事件 (购进原材料、卖出产品等)和承诺事件 (签订购货订单、合同等)两种;参与者是指直接或间接参与上述活动的人、部门或单位。 摘要：随着市场经济和现代信息技术的迅速发展，传统会计已 …

什么是rea和erp？ REA和ERP都是企业管理系统中常用的术语。 REA是指资源、事件与代理关系模型(Resource-Event-Agent)，即一种模型方法论；ERP是指企业资源计划系统(Enterprise Resource Planning)，即一种管理信息系统。

2003年11月1日 · In its extended form, the REA model integrates the teaching of accounting transaction structures, commitment and business policy specification, business process engineering, and enterprise value...