“成本会计”是在“财务会计”中对费用确认、计量所作的一般性说明的基础上,对成本会计的基本理论和基本方法进行详细阐述的一门课程。“成本会计”是一门既有理论,又有技术方法,专业性较强的课程,应该既要重视基本理论的学习,又要重视基本方法的学习。对于各种技术方法,既要学会怎样做,又要懂得为什么这样做;要理解,还要会运用,达到融会贯通。应该在全面学习的基础上,掌握课程的基本内容。 “Cost Accounting ” is a course that elaborates the basic theory and basic method of cost accounting on the basis of the general explanation of the fee confirmation and measurement in “Financial Accounting”. “Cost Accounting ” is not only a theory, but also technical methods, highly specialized courses, should pay attention to both the basic theory of learning, but also pay attention to the basic method of learning. For all kinds of technical methods, we must learn how to do, but also understand why this is done; to understand, but also to use, to achieve mastery. We should master the basic content of the course on the basis of comprehensive study.