资金预测销售额比率法(简称“销售额比率法”)具有成本低、易于操作、便于了解主要变量之间的关系等优点。然而在教学的过程中对其所涉及的假设前提、基本原理以及项目之间的关系等基本问题学生感觉理解有一定的难度。由此,本文笔者认真对销售额比率法的教学活动进行了设计,与之前的教学相比,同学们更容易理解销售额比率法,更能在实务中运用此理论分析问题。 Funds forecast sales ratio method (referred to as “sales ratio method ”) has the advantages of low cost, easy to operate, easy to understand the relationship between the main variables and so on. However, in the process of teaching, it is difficult for students to understand the basic problems such as the assumptions and basic principles involved and the relationship between the projects. As a result, the author of this article carefully designed the teaching activity of sales ratio method. Compared with the previous teaching, students are more likely to understand the sales ratio method, and can use this theory to analyze the problems in practice.