待摊费用和预提费用的教学是一个难点，又是学生学习的重点。由于学生对会计基本理论认识比较肤浅，这样就给老师讲述带来一定困难，特别是把待摊和预提费用结合起来时，学生就更容易混。笔者经过在教学中的尝试，感觉如能从以下几个方面来把握这部分内容，效果可能会更好。一 Deferred expenses and accruals teaching is a difficult point, but also the focus of student learning. Because students are more superficial about the basic theory of accounting, so it is difficult to tell the teacher about it. In particular, when combining the expenses to be amortized with the accrued expenses, students are more likely to mix. After I try in teaching, I feel like the following aspects to grasp this part of the content, the effect may be better. one