基于T型账户解析《基础会计》利润分配的会计处理

Analysis on Accounting Treatment of Basic Accounting Profit Distribution Based on T-type Accounts

利用T型账户这一辅助手段对利润分配的会计处理进行分析和计算,这样既可以把抽象转化为形象,又使学生容易接受,取得事半功倍的效果。

Using T-type accounts to analyze and calculate the accounting treatment of profit distribution can transfer an abstract into image, also allows students to easily accept, then gets a multiplier effect.