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文章通过实例说明T型账户在账户性质、持有至到期投资实际利率法摊销、现金流量表编制等教学中的作用,证明T型账户在整个高职会计学习阶段都具有重要作用,是一种事半功倍的有效教学方法。
The article illustrates the role of T-type accounts in the nature of accounts, amortization of held-to-maturity investment effective interest rates, and the preparation of cash flow statements. It proves that T-type accounts play an important role in the whole accounting period of higher vocational education. A multiplier and effective teaching method.