经多次对所得税费用核算的教学,学员普遍在掌握其方法上存在很大困难,而这一方法又是大纲规定的重点内容,总结以往教学效果不佳的原因,采用政策导学、理清概念、由浅入深层层分解、精心设计课后作业的教学方法,能够让学员在几个课时内顺利突破这一难点。 After many times the teaching of income tax expense accounting, trainees generally have great difficulty in mastering the method, and this method is the key content of the outline stipulation, summarizes the reason of the poor teaching effect in the past, uses the policy guidance, clears Concept, from shallow to deep decomposition, well-designed after-school homework teaching methods, so that students can successfully break through this difficulty within a few hours.