基于T型账户的财务会计课程难题解析

发布时间：2018-04-01 12:26

  本文选题：基于　切入点：账户　出处：《财会通讯》2013年01期

【摘要】：正财务会计课程是高职会计专业最核心的专业主干课程,是一门对学生来说实用性很大而学习难度也很大的课程。因此,教学当中,采用恰当的方法,深入浅出,化难为易,帮助学生克服学习障碍尤为重要。笔者在财务会计课程教学中对不易理解和掌握的项目一直采用T型账户这一辅助手段,取得了较好的效果。一、计提存货跌价准备的应用基于谨慎性原则,存货会计准则规定,"资产负债表日,存货应当按照成本与可变现净值孰低计量",当成本高于可变现净值时,
[Abstract]:The course of positive financial accounting is the core of professional backbone course of accounting major in higher vocational education. It is a course of great practicability and difficulty for students. It is very important to help students overcome their learning barriers. In the course of financial accounting, the author has been using T-type account as a supplementary means for the projects that are not easy to understand and master, and achieved good results. The application of reserve for inventory depreciation is based on the precautionary principle. The inventory accounting standards stipulate that "at the balance sheet date, inventory shall be measured according to which cost is lower than the net realizable value", when the cost is higher than the net realizable value,
【作者单位】： 广州城市职业学院;
【基金】：广州城市职业学院2011年教学成果奖培育项目“基于能力本位、校企合作的高职会计课程改革与研究”阶段性研究成果
【分类号】：F234.4-4
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本文编号：1695591