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对于初次接触基础会计的高职学生而言,看到教材中难以理解的图表、概念和数字时会茫然不知所措,这就需要教师在讲授过程中激发学生兴趣,调动学生积极性,强调基础知识,突出会计工作的流程,并结合会计实务案例进行实践操作。调动学生参与教学与实践的积极性,变被动接受知识为主动学习知识,从而提高教学质量,增强教学效果。
For the students who are exposed to basic accounting for the first time, it will be overwhelmed when they see the difficult figures, concepts and figures in the textbooks. This will require teachers to stimulate students’ interest in the teaching process, arouse the enthusiasm of students and emphasize the basic knowledge , Highlighting the accounting process, combined with practical cases of accounting practices. To mobilize the enthusiasm of students to participate in teaching and practice, change the passive acceptance of knowledge as the active learning of knowledge, thereby improving the quality of teaching and enhance teaching effectiveness.