摘要
《非货币性资产交换》是财务会计学课程的组成内容之一,也是在教学过程中学生普遍反映较难理解和掌握账务处理的内容之一。作为会计学专业的授课教师,如何提高《非货币性资产交换》的教学效果,帮助学生更好地掌握不同情况下非货币性资产交换的账务处理就显得越发重要。
The ＂non-monetary assets exchange＂ is one of the elements of the composition of the financial accounting,in the process of teaching students generally reflect it is difficult to understand and master the accounting treatment.As a teacher of accounting it is important to improve the teaching effect of the ＂nonmonetary assets exchange＂,and help students better grasp of the accounting treatment of the non-monetary assets exchange in different circumstances.
出处
《职业时空》
2012年第10期104-106,共3页
Career Horizon
基金
江苏科技大学2012年本科生创新计划阶段性结果
2011高教课题"人才培养国际化的内涵及其教育改革研究"(GJKTY2011-06)阶段性成果
