本文選題：基于　切入點(diǎn)：賬戶　出處：《財(cái)會(huì)通訊》2013年01期

【摘要】：正財(cái)務(wù)會(huì)計(jì)課程是高職會(huì)計(jì)專業(yè)最核心的專業(yè)主干課程,是一門(mén)對(duì)學(xué)生來(lái)說(shuō)實(shí)用性很大而學(xué)習(xí)難度也很大的課程。因此,教學(xué)當(dāng)中,采用恰當(dāng)?shù)姆椒?深入淺出,化難為易,幫助學(xué)生克服學(xué)習(xí)障礙尤為重要。筆者在財(cái)務(wù)會(huì)計(jì)課程教學(xué)中對(duì)不易理解和掌握的項(xiàng)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(jì)提存貨跌價(jià)準(zhǔn)備的應(yīng)用基于謹(jǐn)慎性原則,存貨會(huì)計(jì)準(zhǔn)則規(guī)定,"資產(chǎn)負(fù)債表日,存貨應(yīng)當(dāng)按照成本與可變現(xiàn)凈值孰低計(jì)量",當(dāng)成本高于可變現(xiàn)凈值時(shí),
[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(jiǎng)培育項(xiàng)目“基于能力本位、校企合作的高職會(huì)計(jì)課程改革與研究”階段性研究成果
【分類號(hào)】：F234.4-4
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本文編號(hào)：1695591