应收账款是中职会计专业主干课程《财务管理》的重要内容之一,在流动资产管理章节的学习过程中,令教师和学生感到最头疼的是对“应收账款信用期限”、“现金折扣”等信用条件问题的处理,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,是中职会计教师需要认真思考的问题。 Accounts receivable is one of the important contents of the “financial management” of the main course of the accounting major in secondary vocational school. In the learning process of the current asset management section, teachers and students feel that the most troubling thing is that “the credit term of accounts receivable ”, “ Cash discount ”and other credit conditions, the handling of a wide range of content, 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 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.