《财务会计》是高职院校会计类专业的一门核心课程,是培养学生具有较强会计核算能力的一门重要的职业技能课。它的内容涉及会计六大要素的确认与计量、会计核算方法、利润和所得税的计算及财务报表的编制等。教师在教学过程中,应给学生创造一个模拟的“财务处”环境,将具体的会计问题置身于相应的会计核算情境中,让学生充分理解会计所要处理和反映的问题,而不是一味的公式、阿拉伯数字和会计分录,能够充分调动学生的学习兴趣。 “Financial Accounting” is a core course of accounting major in higher vocational colleges. It is an important occupation skill course that cultivates students’ strong ability of accounting. It covers the confirmation and measurement of the six major elements of accounting, accounting methods, the calculation of profits and income tax and the preparation of financial statements. Teachers in the teaching process, should give students to create a simulated “financial department ” environment, the specific accounting problems in the corresponding accounting situation, so that students fully understand the accounting to deal with and reflect the problem, rather than blindly The formula, Arabic numerals and accounting entries, to fully mobilize the interest of students.