《会计学原理》几年来一直是经济管理类专业专升本必考的一门课。由于本课程是会计学科的入门课程，所以主要是阐述会计的基本理论、基本方法和基本技能，重点是借贷记账法的原理和应用。本文根据考试指定教材结合本课程的特点和几年来试卷分析，将复习要点和难点进行阐述。一 “Principles of Accounting” for several years has been a subject of economics and management professional undergraduate exam will be a course. As this course is an introductory course in accounting, it mainly expounds the basic theory, basic methods and basic skills of accounting, with emphasis on the principle and application of debit and credit accounting. According to the characteristics of this course and the analysis of the papers in the past few years, this article will elaborate the main points and difficulties of the review. one