摘要
ACCA考试作为西方发达国家较为成熟的职业资格认证,在职业判断方面更为侧重。而事实上,越到会计执业的中高级阶段,职业判断的运用越重要。以ACCA P2课程为例研究会计职业判断教学,从ACCA P2课程介绍、会计职业判断的重要性、会计职业判断在ACCA P2课程中的体现、培养会计职业判断的五维拓展教学法、教学中的挑战与应对五个方面展开探讨。
During practical accounting teaching, we find that, as accounting qualification certificate of western devel- opod countries, ACCA Test places great emphasis on accounting judgment. In fact, in the higher stage of accounting profession, accounting judgment will be more important. Using ACCA P2 as the example, this paper focuses on ACCA P2 introduction, importance of accounting judgment, accounting judgment in ACCA P2, five dimension teaching method, challenges and solutions. By doing so, we hope our research will evoke more attention and concern about accounting judgment teaching.
出处
《广东外语外贸大学学报》
2015年第6期95-99,共5页
Journal of Guangdong University of Foreign Studies
基金
广东省高等教育"创新强校工程"项目(GWTP-BS-2014-18)
广东省高等教育教学改革项目(GDJG20142193)
广东省质量工程项目"基于国际合作
校企协同的会计专业人才培养模式创新实验区"
