《成本会计》是会计专业必修的一门重要课程,也是实用性很强的专业课程,它以制造业的产品成本为研究对象,涉及大量的费用分配表、成本计算单、各种明细账。由于这些表格不能在黑板上一一板书,只能依靠书本,解释表格中数据的流转和相互的关系,讲解很不方便,往往是老师讲得筋疲力尽,学生跟不上来。多煤体教学基本能解决这个难题,但是在教学过程中也不能完全依赖多煤体。笔者多年从事《成本会计》教学研究工作,下面是采用多媒体教学的一些体会。 “Cost Accounting” is a compulsory course of accounting major, but also a very practical course, which takes the manufacturing cost of the product as the research object, involving a large number of cost allocation table, cost calculation list, a variety of detailed accounts. As these forms can not be read on the blackboard, they can only rely on the books to explain the flow of data in the forms and their mutual relations. It is very inconvenient to explain these forms. Often the teachers are exhausted and the students can not keep up. Multi-coal teaching can basically solve this problem, but in the teaching process can not completely rely on more coal. I for many years engaged in “cost accounting” teaching and research work, the following is the use of multimedia teaching some experience.