《基础会计》是国家规划的中等职业教育会计专业的基础课程,也是主干课程。能否学好该课程,直接影响学生对其他财经类课程的学习。而学生往往对该课程的许多抽象概念、原理难以理解,以致丧失学习兴趣,学习效果不理想。本文主要探讨日常生活常识在教学中迁移的办法来激发学生的学习兴趣,调动学生学习的积极性和主动性,以提高教学质量。 “Basic Accounting” is a national basic accounting program of secondary vocational education, is also the main course. Can learn this course, a direct impact on students in other financial courses. However, students often fail to understand many abstract concepts and principles of the course so as to lose their interest in learning and the learning effect is not satisfactory. This article mainly discusses the common sense of daily living in teaching methods to stimulate students’ interest in learning, mobilize the enthusiasm and initiative of students to improve the quality of teaching.