财会专业是目前职业学校比较“热闹”的专业,兼有升学预备教学和就业预备教学两种功能,但两者都离不开技能教学。技能教学的内容包括珠算与点钞、会计电算化以及会计实务。珠算与点钞、会计电算化主要是考核学生的熟练程度,最容易出问题的就是会计实务。实务中有关原始凭证的填制其实也是在考核学生的熟 Accounting is the current vocational schools more “bustling ” professional, both preparatory education and employment preparatory teaching two functions, but both can not do without skills teaching. Skills teaching includes abacus and counting, accounting computerization and accounting practices. Abacus and counting, accounting computerization is mainly to assess the proficiency of students, the most likely problem is the accounting practice. The practice of filling the original voucher is actually in the assessment of students cooked