一、教材分析本课所选用的教材是由中国财经出版社出版的《企业财务会计》第三版,这本书的优点是:知识体系系统、完整,而且难易适度、条理清晰,很适合中职层次的学生对会计专业知识的学习需求。缺点是:它是一本传统的“理论式”教材,虽有大量丰富的例题,但纯理论的探究依然容易让学习者感到枯燥和乏味。所以,这就要求教师在备课时既要依托于教材,又不仅仅局限于教材内容,在讲授本课时,教师可适当加入实务案例以丰富教学资源。 First, the textbook analysis The selected materials used in this lesson is published by the China Financial Publishing House, “Enterprise Financial Accounting,” the third edition, the book has the following advantages: a system of knowledge system, complete, and easy to moderate, clear, very suitable Secondary vocational students’ learning needs of accounting professional knowledge. The disadvantage is that it is a traditional “theoretical” teaching material. Although there are a large number of rich examples, it is still easy for the purely theoretical inquiry to make learners feel boring and boring. Therefore, this requires teachers to rely on the teaching material in the lesson preparation, not just limited to the textbook content, teaching this lesson, teachers may be appropriate to join practical cases to enrich teaching resources.