《会计学原理》是会计专业的入门课程。在短时间内,突然接触到繁多的会计专业名词、专业概念,初学者都会感到晦涩难懂。但由于会计学原理是后续相关专业课程,比如《中级财务会计》、《成本会计》、《财务管理》等课程的基础,这就要求初学者要尽快接受并掌握这门课程,学会用会计的专业语言说话。本文作者试图用直白的语言向初学者解读会计专业名词。 Accounting Principles is an introductory course in accounting. In a short time, suddenly exposed to a wide range of accounting terms, professional concepts, beginners will feel obscure. However, since the accounting principle is the follow-up related professional courses, such as “Intermediate Financial Accounting”, “Cost Accounting”, “Financial Management” and other courses, which requires beginners to accept and master the course as soon as possible, learn to use accounting Professional language to speak. The author tries to explain accounting terms to beginners in straightforward language.