该课程为经济管理类专业的学科基础课，旨在让学生了解会计在企业经营运作中的作用，掌握基本的会计和财务相关概念，能够运用复式记账法对经济业务进行正确的记录和计量，能够编制基本财务报表的编制并分析利用，利用会计信息为企业决策提供服务。 This course provides an introduction to accounting and finance.Students will learn about the roles of accounting and finance in businesses and will be able to record transactions by using double-entry accounting. they will be able to prepare and analyze financial statements, as well. And learn to use the accounting information to serve for making decisions for businesses.