存货是中职会计专业主干课程《企业财务会计》的重要内容之一,在这一章节的学习过程中,令教师和学生感到最头疼的是对“存货短缺”问题的处理,内容繁多,难度大,学生学起来分不清重点,难以理解。如何组织好基本课堂教学,使学生在繁多而复杂的内容中理解这一基本账务处理,掌握好知识,从而能够灵活运用,是需要教师认真思考的问题。 Inventory is one of the important contents of the “Financial Accounting of Business” in the major course of secondary accounting major. During the learning process in this chapter, the most troublesome problem for teachers and students is the handling and content of the problem of “inventory shortage” Many, difficult, students can not distinguish between the focus, it is difficult to understand. How to organize basic classroom teaching so that students can understand this basic accounting process in a large amount of complicated contents and acquire good knowledge so that they can flexibly apply is a problem that requires teachers to think seriously.