论文部分内容阅读
文章主要探讨了《财务预算编制》实践教学的内容和实施问题。实践教学内容应包括以资产负债表预算、利润表预算和现金预算为核心的一系列预算的编制。模拟编制时应以销售预算为起点,按生产预算、产品成本预算、各项费用预算顺序展开。《财务预算编制》实践教学应突出广、强、新的特点,体现教师参与原则,注重学生个体差异,才能更好地提高实践教学效果。
This article mainly discusses the content and implementation of the “Finance Budgeting” practical teaching. The content of practical teaching should include the preparation of a series of budgets with the balance sheet budget, profit statement budget and cash budget as the core. When the simulation is compiled, the sales budget should be taken as the starting point, and the production budget, product cost budget and various expense budgets should be carried out in order. The “Finance Budgeting” practice teaching should highlight the characteristics of being broad, strong, and new, embody the principle of teacher participation, and focus on individual differences among students in order to better improve the effectiveness of practical teaching.