B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.

B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；

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This course provides a practical overview of basic principles of financial and managerial accounting.

该课程从实际的角度介绍了财务会计和管理会计的基本原理。

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The above accounting information is also called accounting elements, which form the basic structure of financial statements.

上述会计信息亦称为会计要素，它们构成财务报表的基本框架。

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