本文分析了在“翻转课堂”教学下如何进行企业销售业务核算的教学设计,在“翻转课堂”教学模式下,把整个教学过程分成学生课前自主学习和课堂教学两个环节,课堂教学包括学生总结汇报、提问、测试、总结等;提出了翻转课堂教学应注意的问题。 This paper analyzes the teaching design of how to carry out business sales accounting under the teaching of “Flip Classroom”. Under the teaching mode of “Flip Classroom”, the whole process of teaching is divided into two stages, that is, independent study before class and classroom teaching, Classroom teaching includes student summary report, questioning, testing, summarizing and so on; and puts forward the questions that should be noticed in overturning classroom teaching.