在几年的教育教学工作中我发现,中职学生在学习会计基础知识时总以为会计核算中的“结转”很高深、很复杂,难以学明白。经过分析和探讨,我认为学生之所以认为难学,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;二是难以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 several years of education and teaching work, I found that secondary vocational students always think that the “carry-over” in accounting is very advanced, complex and difficult to understand. After analysis and discussion, I think there are two main reasons why students think hard to learn: First, they do not have a deep understanding of the substance of the “carry-over” in different places; second, they find it hard to grasp the difference between each carry-over The inner link. This article mainly makes a brief analysis of the essence of carry-over and the inherent connection between each carry-over.