發(fā)布時間：2018-04-01 12:26

  本文選題：基于　切入點：賬戶　出處：《財會通訊》2013年01期

【摘要】：正財務(wù)會計課程是高職會計專業(yè)最核心的專業(yè)主干課程,是一門對學(xué)生來說實用性很大而學(xué)習難度也很大的課程。因此,教學(xué)當中,采用恰當?shù)姆椒?深入淺出,化難為易,幫助學(xué)生克服學(xué)習障礙尤為重要。筆者在財務(wù)會計課程教學(xué)中對不易理解和掌握的項目一直采用T型賬戶這一輔助手段,取得了較好的效果。一、計提存貨跌價準備的應(yīng)用基于謹慎性原則,存貨會計準則規(guī)定,"資產(chǎn)負債表日,存貨應(yīng)當按照成本與可變現(xiàn)凈值孰低計量",當成本高于可變現(xiàn)凈值時,
[Abstract]:The course of positive financial accounting is the core of professional backbone course of accounting major in higher vocational education. It is a course of great practicability and difficulty for students. It is very important to help students overcome their learning barriers. In the course of financial accounting, the author has been using T-type account as a supplementary means for the projects that are not easy to understand and master, and achieved good results. The application of reserve for inventory depreciation is based on the precautionary principle. The inventory accounting standards stipulate that "at the balance sheet date, inventory shall be measured according to which cost is lower than the net realizable value", when the cost is higher than the net realizable value,
【作者單位】： 廣州城市職業(yè)學(xué)院;
【基金】：廣州城市職業(yè)學(xué)院2011年教學(xué)成果獎培育項目“基于能力本位、校企合作的高職會計課程改革與研究”階段性研究成果
【分類號】：F234.4-4
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本文編號：1695591