《会计基础》课程中会计等式的地位举足轻重,对其能否熟练掌握影响会计的进一步学习,可是在现行的相关《会计基础》教程中常常对此重视不够,很多地方错漏百出,前后说法自相矛盾,使得初学者在学习中困难重重,因此笔者在教学中进行了改进。 The role of accounting equation in accounting fundamentals plays a decisive role in its ability to master the further learning that affects accounting. However, it is often not enough in the current “Foundations of Accounting” course, in many places, Contradictory, making beginners difficult in learning, so I improved in teaching.