《企业财务会计》课程是电大会计专业的必修课程，其以基础会计学课程为基础，又与后续的成本会计等专业课程相联系，在整个会计专业课程设置中处于一个承上启下的地位。对学生来讲，学好这门课程，不仅可以从中学到会计核算的基本理论、基本技能和基本方法，而且对学生适应实 The course of “Enterprise Financial Accounting” is a compulsory course of TV University Accounting major. It is based on the basic accounting course and is connected with the professional course of cost accounting and so on. It occupies a leading position in the entire accounting professional course setting. For students, to learn this course, not only can learn from the basic theory of accounting, basic skills and basic methods, but also to adapt to the students