英语翻译该课程以会计七大核算方法为主线,在基本理论上以循序渐进的方式将有关会计要素、会计的前提条件和会计准则等贯穿在教学

This course centers on the seven accounting methods。 Accounting elements, prerequisites of accounting and accounting standards will be included gradually in the teaching of basic theories。 In explaining the basic accounting methods, the teacher will put emphasis on their application in practice。 The basic operation techniques will involve major operating procedures。 The teacher will especially attach importance to the guidance effect of basic theories on technical operations。 A Course of Basic Accountancy will enable students to understand the formation and development of accounting, to understand the basic theoretical knowledge of accounting, to help students master basic accounting methods and basic operating techniques, and to lay a foundation for further professional courses。