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存货成本的计价方法是中职会计专业主干课程“企业财务会计”的重要内容之一,在存货章节的学习过程中,令教师和学生感到最头疼的是对存货成本计价方法问题的处理,内容难度大,学生学起来难以理解。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,是中职会计教师需要认真思考的问题。
The valuation method of inventory cost is one of the important contents of the main course of the accounting major of the accounting profession and the important part of “enterprise financial accounting”. The most troublesome problem for teachers and students in the process of inventory section is the handling of the inventory cost valuation method , Content is difficult, difficult to understand students learn. How to organize basic classroom teaching so that students can understand this basic accounting treatment in a large amount of complicated contents and acquire good knowledge so that they can flexibly use it is a problem that secondary accounting teachers need to seriously consider.