所谓对比法就是把两种不同的事物或情形作对照互相比较的方法。会计要素分章讲授的方法，将相互联系的两个项目对应讲授，这样可以使学生站在同一事件的不同角度来理解会计实务处理方法，取得较好的教学效果。例如：流动资产中的应收账款与流动负债中的应付账款的核算对比。通 The so-called contrast method is to compare two different things or situations against one another. Accounting elements of the method of sub-chapters, the two projects will be linked to correspondence Corresponding to teach, so that students can stand in the same event from different angles to understand the accounting practices approach to achieve better teaching effectiveness. For example: accounts receivable in current assets and accounts payable in current liabilities comparison. through