专升本《会计学原理》复习指导亦学第一章总论一、会计概述（一）会计的基本概念会计是以货币作为主要计量单位，采用一定的方法对企业、事业、机关等单位的经济活动进行核算和监督。（二）会计的产生和发展１．了解中外会计发展的简史。在我国，＂会计＂一词远在西周时代... Upgrading the “Principles of Accounting” review guide also learn the first chapter general I. Accounting Overview (A) of the basic concepts of accounting Accounting is the currency as the main unit of measurement, the use of certain methods of business, business, institutions and other units of economic activity Conduct accounting and supervision. (B) the emergence and development of accounting A Brief History of Accounting Development in China and Foreign Countries. In our country, the term “accounting” is far in the Western Zhou Dynasty ...