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我用“三步法”讲授《会计学原理》有关资金变化的四种类型时,教学效果较好,学生反映好记,好懂、理解快.所谓“三步法”是我在讲资金变化四种类型时分为:原理、实例、论证三步.下面我就根据四种类型分别加以介绍:一种类型,资金进入企业,表现资金占用与资金来源同时增加.第一步,讲原理:着重讲清两点:①资金占用增加为什么属于借方?为什么是资金运动的终点?②资金来源的增加为什么属于贷方?为什么是资金运动的起点?第二步,举实例:如:某单位从银行借款1,000元购进材料.
When I use the “three-step method” to teach “Accounting Principles” about the four types of fund changes, the teaching effect is better, the students reflect the good records, understand and understand fast. The so-called “three-step method” is my When talking about the four types of changes in funds, it is divided into three steps: principle, example, and argumentation. Here I introduce four types according to each type: one type, the capital enters the enterprise, and the performance of capital occupation and capital sources increases. Principle: Focusing on two points: 1 Why does the increase in capital occupation belong to the borrower? Why is the end of the fund movement? 2 Why does the increase of the source of funds belong to the lender? Why is it the starting point of the fund movement? The second step is to give examples: such as: The unit borrows 1,000 yuan from the bank to purchase materials.