差比例与比例差在会计教学中的应用
发布时间：2019-03-08 13:12
【摘要】：本文依据意大利数学家帕乔利在《算术、几何、比及比例概要》中阐述的借贷复式记账原理,对现行《管理会计》、《财务管理》中计算公式难点问题进行研究,发现会计中很多复杂的计算公式可以分解为差比例与比例差等因子来解决,它证明了会计与数学的关联非常密切,将之配以解析图示,可帮助学习者加深对学习内容的理解。
[Abstract]:In this paper, based on the principle of double entry of loan and loan expounded by Italian mathematician Pajorie in the Summary of arithmetic, Geometry, ratio and proportion, this paper makes a study on the difficult problems of calculation formulas in current Management Accounting and Financial Management. It is found that many complex calculation formulas in accounting can be resolved by factors such as difference ratio and proportion difference. It proves that the relationship between accounting and mathematics is very close. It can help learners to deepen their understanding of learning content by combining them with analytical diagrams.
【作者单位】： 浙江东方职业技术学院;
【基金】：浙江省教科规划2013年度(高校)研究课题“基于高职高专层次财务管理课程中的计算方法研究”(课题编号:SCG431)的阶段性研究成果
【分类号】：F230-4;G712
，
本文编号：2436838
[Abstract]:In this paper, based on the principle of double entry of loan and loan expounded by Italian mathematician Pajorie in the Summary of arithmetic, Geometry, ratio and proportion, this paper makes a study on the difficult problems of calculation formulas in current Management Accounting and Financial Management. It is found that many complex calculation formulas in accounting can be resolved by factors such as difference ratio and proportion difference. It proves that the relationship between accounting and mathematics is very close. It can help learners to deepen their understanding of learning content by combining them with analytical diagrams.
【作者单位】： 浙江东方职业技术学院;
【基金】：浙江省教科规划2013年度(高校)研究课题“基于高职高专层次财务管理课程中的计算方法研究”(课题编号:SCG431)的阶段性研究成果
【分类号】：F230-4;G712
，
本文编号：2436838
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2436838.html
