初级职称考试《会计实务》科目主要以股份制企业的资金运动为对象，介绍六大会计要素的核算及其报告，附带介绍预算会计的有关问题。其中，第一、二章是本书的基础章节，概述会计的基本理论和方法，如会计的职能、会计核算的基本前提、一般原则、会计要素及会计等式、会计核算 Primary title examination “Accounting Practice” subjects mainly to joint-stock enterprises in the capital campaign for the object, introduces the accounting and accounting report of the six accounting reports, with the introduction of budget accounting issues. Among them, the first and second chapters are the basic chapters of this book, summarizing the basic theory and method of accounting, such as the function of accounting, the basic premise of accounting, general principles, accounting elements and accounting equations, accounting