项目一　会计概述..........................................................................................................................1__eol__模块一　会计的含义.....................................................................................................................1__eol__1.1.1　会计的概念 ......................................................................................................................2__eol__1.1.2　会计的职能 ......................................................................................................................3__eol__1.1.3　会计的特征 ......................................................................................................................4__eol__模块二　会计基本假设与会计基础...................................................................................................5__eol__1.2.1　会计基本假设 ..................................................................................................................6__eol__1.2.2　会计基础 ..........................................................................................................................7__eol__模块三　会计对象、目标与会计要素 ..............................................................................................8__eol__1.3.1　会计对象 ..........................................................................................................................8__eol__1.3.2　会计目标 ..........................................................................................................................9__eol__1.3.3　会计要素 ..........................................................................................................................9__eol__模块四　会计核算的方法、内容与基本要求 ..............................................................................15__eol__1.4.1　会计核算方法 ................................................................................................................15__eol__1.4.2　会计核算内容 ................................................................................................................17__eol__1.4.3　会计核算基本要求 ........................................................................................................18__eol__模块五　会计信息的使用者与质量要求 .......................................................................................19__eol__1.5.1　会计信息的使用者 ........................................................................................................19__eol__1.5.2　会计信息的质量要求 ....................................................................................................19__eol__项目小结 ........................................................................................................................................22__eol__实践活动 ........................................................................................................................................22__eol__项目二　账户与复式记账 ................................................................................................................25__eol__模块一　会计科目 ................................................................................................................................25__eol__2.1.1　会计科目的概念 ............................................................................................................26__eol__2.1.2　会计科目的分类 ............................................................................................................26__eol__2.1.3　会计科目的设置 ............................................................................................................28__eol__模块二　账户............................................................................................................................29__eol__2.2.1　账户的概念与分类 ........................................................................................................30__eol__2.2.2　账户与会计科目的关系 ................................................................................................30__eol__2.2.3　账户的功能与结构 ........................................................................................................31__eol__模块三　复式记账原理 ...