《柜组核算》是中职学校商贸类专业的主干课程,其实践性、应用性强,传统的或单一的教学方法,已经无法适应当前对操作性、应用型商贸类人才的培养要求。情境教学法是一种融入现代中职教育教学理念的教学方法。这种方法在教学中的恰当运用,不仅能活跃课堂气氛,调动学生学习积极性,而且对培养学生的各种能力,提高教学质量和教学效果大有裨益。 “Cabinet Accounting” is the main course of commercial trade in secondary vocational schools. Its practicality, applicability, traditional or single teaching methods have not been able to meet the current training requirements of operational and applied trades. Situation teaching method is a kind of teaching method integrated into modern vocational education and teaching philosophy. Appropriate use of this method in teaching can not only stimulate the classroom atmosphere and arouse the enthusiasm of students, but also greatly benefit students’ abilities, teaching quality and teaching effect.