《初级会计实务》《初级会计实务》科目以工业性企业的资金运动为对象,主要介绍会计核算的基本理论和手工账务处理方法,全书由七章内容组成。其中,第一章概述会计的基本理论;第二章重点介绍手工账务处理方法并简要说明会计电算化的基本知识;第三至六章分别介绍借贷记账法下会计六要素的具体核算问题;第七章主要说明会计报表的编报方法。本科目考试内容几乎覆盖全书所有要点,重点考查考生的业务操作能力,同时检查必备的基本理论知识,务必 “Primary Accounting Practice” “primary accounting practice” subjects to industrial enterprises in the capital movement as the object, mainly introduces the basic theory of accounting and manual accounting treatment, the book consists of seven chapters. Among them, the first chapter outlines the basic theory of accounting; the second chapter focuses on manual accounting methods and a brief account of the basic knowledge of computerized accounting; Chapters to six chapters are introduced under the debit and credit accounting accounting of six elements of the specific accounting The seventh chapter mainly describes the preparation of accounting statements. This subject exam covers almost all the main points of the book, focusing on examinee’s business operations ability, at the same time check the necessary basic theoretical knowledge, be sure