基础会计学是一门技术性、应用性较强的学科,是五年制高职会计和经济管理类专业的基础课程,学习好它非常重要。基础会计学是会计基本理论和做账基本原理的结合,具有很强的理论性和实际操作性,对于五年制高职学生而言,基础会计 Basic accounting is a technical, applied subject, is a five-year vocational accounting and economics and management specialty basic courses, learning it is very important. Basic accounting is a combination of the basic theory of accounting and the basic principles of accounting, has a strong theoretical and practical, for five-year vocational students, basic accounting