很多初次接触会计学的人都觉得有难度。其实，会计之所以难学，主要是难在“入门”上。一旦入了门，尤其随着对会计学原理领会的逐步加深，无论实务怎么变，都可谓“万变不离其宗”。 而如何领着初学者们跨越这道门槛，教学方法至关重要。在吃力地做过笨学生，惶恐地做过小会计 Many people who first contact with accounting find it difficult. In fact, the reason why accounting is difficult to learn, mainly difficult in “getting started” on. Once inside the door, especially with the gradual deepening of the understanding of accounting principles, no matter how the practice changed, can be described as “unchanged.” How to lead beginners across this threshold, teaching methods is crucial. Strenuously done stupid students, did little accounting panic