本次修订结合现行的会计准侧与相关会计法规,根据前版教材的反馈意见,在第3版教材的基础上进行修订工作,充分考虑了中等职业院校对学生的培养目标和学生的实际情况,由浅入深阐述成本会计的基本理论与基本方法,力求突出重点、注重实践、培养学生的实际操作能力。(Thisrevisionconformstothecurrentaccountingstandardsandrelevantaccountingrules,andisinaccordancewiththefeedbackoftheperviouseditionandbasedonthe3rdvisionteachingmaterial.Itfullyconsiderssecondaryvocationalschools’cultivationobjectivestostudentsandtheiractualsituations,expoundsthebasictheoryandmethodsofcostaccountingfromtheeasytothedifficult,triestohighlighttheemphasis,focusesonpracticeandcultivatesstudents’actualoperatingabilities.)
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