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为了配合中央广播电视大学经济类专业播讲的《会计学基础》课程的学习,帮助广大学员系统、全面地掌握该课程的有关知识,我们组织我院会计系部分教师对《会计学基础》学习指导书中所列的思考题和名词作了解答和解释,在本期刊出。第一部分为问题解答,第二部分为名词解释,均按教材各章次序排列。为了避免重复,凡问题解答中已涉及到的有关名词,在名词解释部分注有“参见本章问题解答”字样。由于水平有限,时间仓促,难免存在缺点,以至错误,敬希读者指正。
In order to coordinate with the “Accounting Basics” course taught by the economics majors of the Central Radio and TV University, and to help the trainees systematically and comprehensively master the relevant knowledge of the course, we organized some teachers in the accounting department of our college to learn the basics of “Accounting Basics”. The questions and nouns listed in the book were answered and explained in this journal. The first part is the answer to the question, and the second part is the explanation of the nouns, which are arranged according to the order of the teaching materials. In order to avoid duplication, the relevant nouns that have already been involved in the question and answer are noted in the noun interpreting section with the words “see the answer to the questions in this chapter”. Due to the limited level and hurriedness of time, it is inevitable that there are shortcomings and even mistakes. Zhixi readers correct me.