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《基础会计》具有基础理论,专业概念、实践操作相结合的特点,中专生的自身的素质与生源的现实加大了实现教学目标的难度。本文就实践教学中的导入环节设计,提出了方法与注意事项,以此作为激发学生的学习兴趣,调动学生的积极情绪,提升教学效果的突破口。
“Basic Accounting” has the characteristics of combining basic theory, professional concepts and practical operations. The secondary qualifications and the reality of secondary students have increased the difficulty of achieving teaching objectives. This article put forward the methods and precautions for the design of the introduction of practical teaching, as a breakthrough to stimulate students ’interest in learning, mobilize the students’ positive emotions and improve teaching effectiveness.