在基础会计高职复习过程中,虽然我们力求完整地、准确无误地理解和掌握基础会计高职的复习内容,但是我们仍然会出现理解偏差,甚至出错。但是这些出现的错误认识并不是毫无用处,错误是学习过程中必然相伴的产物,是具有特殊作用的隐性教学资源。如果将学习过程中产生的错误进行有效利用,会产生较好地提升基础会计高职知识水平的作用。 In the basic accounting vocational review process, although we strive to completely and accurately understand and master basic accounting review content, but we still appear to understand the deviation, or even an error. However, these misunderstandings are not useless. Errors are the product of inevitable complication in the process of learning. They are recessive teaching resources with special functions. If we make effective use of the mistakes made in the learning process, we will have the effect of improving the knowledge level of higher vocational accounting.