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通过对学生编制会计分录时常出现的问题进行分析,探究正确编制会计分录的方法措施,旨在帮助学生更好地掌握会计分录的编制方法,提高他们分析问题、解决实际问题的能力,以便为后面章节的学习打下坚实的基础。
Through the analysis of the problems frequently occurred in the compilation of accounting entries for students, the methods and measures for correctly preparing accounting entries are explored to help students better master the preparation of accounting entries and improve their ability to analyze and solve practical problems. In order to lay a solid foundation for the study of the following chapters.