高职高专教育重在培养学生的动手实践能力,对于会计专业的学生来说,重在培养独立做账的能力,而现行高职高专会计教材中暴露出来一些问题,不能很好的适应学生未来的工作需要。因此在学习过程中,多门课程的结合显得尤为重要。文章列举了会计核算中的几个常见的交易事项,探讨将税法应用于《中级财务会计》的教法与学法。 Higher vocational education focuses on training students practical ability for accounting students, focusing on training ability to do an account independently, while the current accounting teaching materials of higher vocational colleges exposed some problems, can not be well adapted Students need future work. Therefore, in the learning process, the combination of multiple courses is particularly important. The article lists several common transactions in accounting and discusses the teaching and learning methods that apply the tax law to Intermediate Financial Accounting.