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为尽快提高财会专业学生的动手操作能力,笔者经过几年的教学实践、探讨和研究,总结出以“演习建账”为主要手段的会计模拟实践教学方法。
In order to improve the practical ability of accounting major students as soon as possible, after several years of teaching practice, the author summed up the accounting simulation practice teaching method taking “Drill construction ” as the main method.