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一、会计模拟实习的基本特征会计模拟实习,是在学校内专设的会计模拟室里,模拟一系列会计业务的实践活动。我们认为,会计模拟实习应具有以下几个特征: 1.环境的仿真性会计模拟室是模拟实习的场所,我们从室内墙上的布置到办公桌、档案柜以及办公用品等,基本上模仿企业财务办公室的模样,配置了会计工作应用的各种帐本、记帐凭证、会计科目章,购置了经济活动中所用的各种发票、单据,作为实习用的原始凭证。环境的仿真性,是使学生迅速进入“角色”、顺利完成模拟实习的关键,也是区别于一般课堂的显着特征。 2.内容的浓缩性会计模拟实习的内容,一般以企业一个月的实际
First, the basic characteristics of accounting simulation internship Accounting simulation internship, is in the school dedicated accounting simulation room, a series of simulated accounting practice activities. In our opinion, the accounting simulation practice should have the following characteristics: 1. Environmental simulation Accounting simulation room is a place for simulation practice. From the interior wall layout to the desk, filing cabinet and office supplies, we basically imitate the enterprise The appearance of the financial office, equipped with a variety of accounting application accounting books, accounting vouchers, chapters of accounts, the purchase of economic activities used in the invoices, documents, as the internship with the original voucher. Environmental simulation is to enable students to quickly enter the “role”, the key to successful completion of simulated internship, but also distinguished from the general characteristics of the classroom. Content enrichment Accounting simulation internship content, generally one month’s actual business