会计学原理自学概要（中）河北财经学院胡义和为使考生在自学、备考过程中着重掌握会计的基本理论、基本方法和基本技能，归纳会计学原理的重点、难点问题。实际上，所谓重点、难点，对于每一位考生并不完全相同，它是针对《会计学原理》这门课本身，就考生一般情况而言。... Principles of Accounting Self-study Summary (middle) Hebei Institute of Finance and Hu Yueshe In order to enable candidates to self-study, preparation process focuses on the basic theory of accounting, basic methods and basic skills to summarize the principles of accounting principles of the key and difficult issues. In fact, the so-called focus, the difficulty for each candidate is not exactly the same, it is for “accounting principles” course itself, in terms of the candidates in general. ...