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存货,作为企业资产中流动性较强、金额较大的资产,其核算正确合理与否,直接影响到企业的财务状况与经营状况。在技工院校的财会学生教学中,强调提高学生的实践能力,并且应贯彻“以学生为本位”的理念。本文从企业存货的核算及其方法入手,浅谈企业如何选择与自身情况相符合的存货核算方法 ,并结合技工院校的实际情况,探讨如何提高学生的实践能力。
Inventory, as an asset in a company with strong liquidity and large amount, is correctly accounted for and directly affects the financial status and operating conditions of the enterprise. In the teaching of accounting students in technical schools, emphasis should be placed on improving the practical ability of students, and the concept of “student-oriented” should be implemented. This article starts with the accounting of enterprise inventory and its methods, and discusses how to select the inventory accounting method that is consistent with the situation of the enterprise. And how to improve students’ practical ability by combining with the actual situation of technical college.