浅谈财务会计教学中部分重点难点讲授技巧

A brief talk on the lecturing techniques for some of the emphases and difficulties in financial accounting

分析了财务会计教学中的借贷记账法、坏账准备等重点和难点,并通过设计新的图示方法,探索新的教学方法,提出了"刘氏漏斗记忆法"和"对称图示法",以期推广教学经验,提高财务会计专业课程的教学效果。

In this article,the author has analyzed the emphases and difficulties such as debit-credit plan and bad debts provision in financial accounting teaching and put forward ＂Mr.Liu funnel mnemonic＂ and ＂symmetrical graphic interpretation＂ by designing new graphic interpretations and questing for new teaching methods,so as to spread experience in teaching and enhance the results of teaching major subjects of financial accounting.