财务会计课程主要介绍企业一般会计事项的处理。较基础会计而言,存在内容多、难度大、理论性强、实务性强等特点,针对本课程所介绍的一般会计事项的处理,提出包括对比、图形、角色互换在内的教学方法,以培养、训练学生运用会计理论分析问题和解决问题的实际能力。 Financial accounting courses mainly deal with general accounting matters of the enterprise. Compared with the basic accounting, there are many characteristics, such as more content, more difficult, stronger theory and more practicality. In view of the general accounting issues described in this course, the author puts forward some teaching methods including contrast, graphics and role- To train and train students to apply accounting theory to analyze and solve practical problems.