introduction of basic financial accounting（财务会计入门中英双语课程）

Financial accounting is a crucial part of business activities, aiming to provide financial information to managers, investors, creditors, and government agencies. In this course, students will learn how to prepare financial statements, understand a company's financial position, and conduct basic financial analysis. Key topics include accounting principles, the balance sheet, income statement, cash flow statement, and how to use these reports to assess a company's financial performance.

This introduction provides a basic overview of what the course will cover in both languages.

财务会计是商业活动中至关重要的组成部分，旨在为企业的管理者、投资者、债权人和政府机构等提供财务信息。通过本课程，学生将学习如何准备财务报表，理解企业的财务状况，并进行基础的财务分析。课程涵盖的主要内容包括会计原理、资产负债表、利润表、现金流量表以及如何使用这些报表来评估企业的财务绩效。