会计报表教学中应注意的几个问题  

Several Points for Attention in the Teaching of Accounting Statement

作　　者：段九利[1] 

机构地区：[1]大连大学旅游学院,辽宁大连116622

出　　处：《山西财经大学学报（高等教育版）》2003年第2期52-53,共2页Journal of Shanxi University of Finance and Economics

摘　　要：会计报表教学是会计教学中的重点和难点,在教学中应注意:编制与使用相结合,以使用为主;理论与案例相结合,以案例为主;对外报表与内部报表相结合,以内部报表为主。Accounting Statement is a focal and difficult point in Accounting teaching. The essay suggests that attention be paid to the following points: combining compiling with utilizing, centered with utilizing; combining theory with cases, centered with cases; combining external statement with internal statement, centered with internal statement.

关 键 词：会计报表教学 会计教学 内部报表 会计核算 案例教学 教学方法 启发式教学 

分 类 号：F231.5[经济管理—会计学] G642[经济管理—国民经济]