摘要
应收应付、预收预付账款这两对会计科目几乎贯穿于整个财会类课程之中,是会计类课程学习比较突出的重点和难点,在会计实务中也经常用到。从教学实践中摸索出几个"另类案例"专门针对这两对会计科目进行教学,通过简单的案例对比说明还原其本来定义,教学效果显著。
＂Accounts Payable and Receivable, Receivable and payable in Advance＂ are the two subjects which are used almost throughout the entire finance and accounting courses, which are the prominent and difficulty parts. It is suggested that ＂cases teaching＂ be more effective in teaching.
出处
《凯里学院学报》
2015年第4期153-155,共3页
Journal of Kaili University
关键词
案例教学法
应收应付账款
预收预付账款
case teaching method
accounts payable and receivable
receivable and payable in advance
