会计是门语言学——论会计入门教学与学习

Accounting Treated as Linguistics ——On the Teaching and Learning of Accounting Entry Instruction

财务会计学是会计学科学习的基础,也是企业工作使用的主要的会计手段。财务会计也是所有会计专业学生的入门课程。针对会计学习入门的教学与学习,本文提出新的学习观点,把财务会计当成一门语言学科来入门,掌握了基础知识之后再进行进一步的升级学习,希望能够解决财务会计教学与学习不得其门而入的问题。

As to the teaching and learning of accounting entry instruction, ttats paper proposes a new viewpoint of study, which treats financial accounting as a language course, asking to study further at an advanced level after mastering the basic knowledge. It is hoped that the paper may solve the problems in financial accounting teaching and learning.