对职业中学财会专业的学生来说,《会计基础》是一门新的学科,又是财会最基本的入门学科,其主要特点是介绍最基本的会计概念、会计核算的方法和会计核算的程序。为了使学生能掌握会计基础知识和基本方法,培养学生自学能力, For vocational school students majoring in accounting, Accounting Basis is a new subject and the most basic introductory subject in finance and accounting. Its main features are introduction of the most basic accounting concepts, accounting methods and accounting procedures . In order to enable students to master the basic knowledge of accounting and basic methods to develop students self-learning ability,