在对多年《会计基础》进行教学的过程中我发现,学生在学习会计基础知识时总认为会计核算中的“结转”很高深、很复杂,难以学明白。经过多年的教学经验,我认为学生之所以不理解,其主要原因有两个,一是对不同地方出现的“结转”的实质缺乏深入的了解,二是未把握住各个“结转”之间的内在联系。本文主要对结转的实质及各结转之间的内在联系做出简要分析。 In the course of teaching for many years “accounting basis”, I found that students always think that the “carry-over” in accounting is very deep, complicated and hard to understand. After years of teaching experience, I think there are two main reasons why students do not understand. One is that they do not have a deep understanding of the substance of the “carry-over” in different places, and the second is that they have not grasped every “knot” Turn "the intrinsic link between. This article mainly makes a brief analysis of the essence of carry-over and the inherent connection between each carry-over.