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本文针对讲授成本会计的深刻体会,从目前高职成本会计实践教学的现状出发,简析当前存在的不足,提出高职成本会计实践教学改进建议。
In this paper, a deep experience of teaching cost accounting, starting from the current status of accounting practice teaching in higher vocational colleges, analyzes the current problems, and puts forward suggestions for improvement of cost accounting practice teaching in higher vocational colleges.