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货到销售存货，并收回现金为止的这段时间，营业周期的长短取决于存货周转天数和应---------------下面是这个论文的英语----Strengthen the management of accounts receivable and enhance the competitiveness of enterprisesAccounts receivable is an enterprise product or service because of credit and the formation of receivables, liquid assets is an important item. With the development of the market economy, the introduction of commercial credit, business accounts receivable increased the general level of accounts receivable management business activities has become an increasingly important issue.First, the functions of accounts receivableAccounts receivable function is its operation in the production process. There are some aspects:1, the expansion of sales, an increase of the competitiveness of enterprises. Comparison of intense competition in the market, the credit is to promote the sale of an important way. Business credit is to provide customers with the two transactions: selling products to their customers as well as in a limited period to provide funds to customers. Monetary tightening in the market weakness, lack of funds, the credit has a more visible role in the promotion of sales of new products, develop new markets and more significant.2, reduced inventory, reduced inventory risk and management costs. Finished goods inventory held by businesses, to the additional management fees, expenses such as storage and insurance costs; the contrary, holders of accounts receivable business, you do not need the above-mentioned expenses. Therefore, when the finished goods inventory business more generally can be a more favorable credit terms to credit, the inventory into accounts receivable to reduce finished goods inventory, conservation-related expenses.Second, poor management of accounts receivable of the drawbacks of1, reduces the efficiency in the use of corporate funds, so that enterprises declined. Given the logistics and cash flow are inconsistent, the issue of commodities, sales invoices out, money can not sync recovery, while the sales have been set up, this is not paid back the recorded sales is bound to have no cash inflow arising from the sale of the business profit and loss, During the year sales and income taxes paid in advance, in the case of-year sales result in accounts receivable, current assets can be advanced enterprises have an annual dividend to shareholders. Enterprises due to the above benefits arising from the pursuit of the surface of the pad and the advance payment of the tax dividend to shareholders, taking up a lot of liquidity, with the passage of time will affect the capital flow, which led to the actual situation of business was overshadowed by the impact of production plans, sales plans and so on, can not achieve the efficiency goal.2, exaggerated the results of business operations. As a result of China's enterprises, the accounting is based on an accrual basis (accrual basis), the occurrence of the current credit all revenue credited to the current period. Therefore, on account of the increase in profits does not mean that the cash inflow will be materialized. Enterprise accounting system in accordance with the percentage of accounts receivable balances to extract the bad preparation, bad debt reserve rate is generally 3% -5% (except for special business). If the actual extraction of the bad debt bad debt a loss of more than prepared to give a great deal of loss of business. Therefore, the existence of a large number of receivables, inflated the book's sales revenue, to some extent exaggerated the results of business operations and increase the risk of the cost of the enterprise.3, accelerated the outflow of corporate cash. Although credit to enable businesses to generate more profits, but has not really enable enterprises to increase the cash inflow, but the enterprise had to use our limited working capital to advance a variety of taxes and costs, to accelerate the company's cash outflow is mainly as follows:(1) business turnover tax expenditure. Bring sales of accounts receivable, not cash is actually received, turnover tax is calculated on the basis of sales, the companies must pay on time and in cash. Turnover tax paid by enterprises such as value-added tax, business tax, consumption tax, resource tax and city taxes will inevitably increase as sales increase.(2) income tax expenses. Accounts receivable arising from the profits, but did not achieve the cash, and pay income tax on time must be paid in cash.(3) the distribution of cash profits, there is also such a problem, In addition, the cost of accounts receivable management, cost recovery, accounts receivable cash outflow will be accelerated.4, an impact on the enterprise business cycle. Business cycle that is made from the sale of inventory to stock, and to recover the cash so far this period, the business cycle, depending on the number of days inventory turnover and receivables turnover days, business cycle and between. This shows that unreasonable existence of accounts receivable to extend the business cycle, affecting the capital cycle, so a lot of liquidity in precipitation in non-production areas, resulting in cash shortages, the impact of payment of wages and raw materials purchase, has seriously affected the normal production and operation enterprises.5, an increase of accounts receivable management process in the error probability of additional losses to the enterprise. The face of complex enterprise accounts receivable, accounting errors difficult to detect, unable to understand the dynamics of receivables and other receivables business details, resulting in responsibility is not clear, the contract accounts receivable, contract, commitment, approval procedures, such as the scattered data, lost business may have occurred in the accounts receivable can not be collected on time and on time to recover, the only part of the total recovery of the recovery, through the legal means to recover, but as a result of incomplete information can not be recovered until to the final form of the loss of enterprise assets.Third, accounts receivable management objectivesFor an enterprise, the existence of accounts receivable is a continuum of production and marketing enterprises on the one hand, it would help to promote sales, increase sales revenue, and enhance competitiveness, while at the same time wish to avoid accounts receivable the existence of the business cash flow difficulties, drawbacks such as bad debt losses. How to deal with and solve the problem of confrontation and reunification is the management of corporate accounts receivable goals.Accounts receivable management objective is to formulate a scientific and rational accounts receivable credit policy and credit policy in such an increase in sales earnings and the use of such a policy is expected to take to make trade-offs between the cost. Only when the increase in sales profit of more than the increase in the use of this policy when the cost to implement and promote the use of this credit policy. At the same time, accounts receivable management companies also include the prospects for future sales and market forecasts and judgments, and accounts receivable security investigation. Good prospects such as business sales, accounts receivable safety can be further relaxation of its receivables credit policy, the expansion of credit volume, to obtain greater profits, on the contrary, should have a strict credit policy, or the creditworthiness of different customers appropriate adjustments to ensure that enterprises get the most income, and so may minimize the loss.Accounts receivable management business focus is on the basis of the actual operation of enterprises and customers to develop the credibility of the situation of enterprises reasonable credit policy, which is an important financial management forms an integral part of corporate management to achieve the purpose of accounts receivable must be a reasonable strategy for the development of the policy.Fourth, the company accounts receivable solutions to the problemsManagement of accounts receivable to do good, first of all, should be established to improve the accounts receivable management system. Accounts receivable credit management policy is a key component of the system, including credit standards, credit terms and collection of three aspects of policy. Credit standards is agreed to provide commercial credit made by the basic requirements. Usually expected loss rate of bad debts as a criterion. If the business more stringent credit standards, only a very good reputation, a very low rate of bad debt losses of the users to give credit, it will reduce bad debt losses, reduce the opportunity cost of accounts receivable, but this may not be conducive to the expansion of sales, and even is to reduce sales; the contrary, if the payment of credit standards, although it will increase sales, but will be a corresponding increase in bad debt losses and the opportunity cost of accounts receivable. Refers to corporate credit conditions require users to pay for credit is subject to a condition, including the credit period, discount and cash discount period. Credit period is provided for users to pay a maximum time period of the discount provided for the user can enjoy time cash payment discount, cash discount is a solid advance in the user shall be given preferential treatment. More favorable credit terms to increase sales, but it can also bring the opportunity cost of accounts receivable, bad debt costs, cash discounts and other cost an additional burden. Collection policy is to refer to when credit terms have been violated, business strategy to take the accounts receivable. Enterprises in a more positive if the billing policy may reduce the cost of accounts receivable and reduce bad debt losses, but to increase collection costs. If more negative accounts receivable policies, accounts receivable may increase costs and increase bad debt losses, collection costs will be reduced. Accounts receivable in the formulation of policy, should be weighed against the increase in collection costs and reduce the opportunity cost of accounts receivable and bad debt losses between losses. The credit policy should be reasonable to credit standards, credit terms, collection policies, to consider comprehensive changes in the three sales, the opportunity cost of accounts receivable, bad debt costs and costs of collection.According to accounts receivable management system, for analysis of accounts receivable in the enterprise of the issues found in the corresponding solutions to the recovery of accounts receivable in the problems the company's funds to speed up the cycle, to improve the efficiency of the use of funds to achieve enterprises are to be achieved.1, to enhance day-to-day accounts receivable managementIn day-to-day management of accounts receivable work, not enough has been done in some detail, for example, the user of the credit analysis, aging analysis, such as table. Specifically, can do a good job in the following aspects of day-to-day management of accounts receivable of work: (1) a good foundation for basic records, understand the user (including subsidiaries) of the timeliness of payments, based on work records, including business-to-users credit conditions, the date of the establishment of credit relationships, the user of the time of payment, the amount currently in arrears, as well as changes in credit ratings, such as users, companies only have this information in order to take appropriate and timely response. (2) to check whether the user credit limit exceeded. Enterprises to provide users with a credit for each business, we must check whether there are more than the record of the credit period, and pay attention to test whether the total debt owed by the user breaking the credit limit. (3) keep track of the debt over the credit period, the user is due to closely monitor the increase or decrease debt dynamics, in order to take timely measures associated with the users to remind them of their payment as soon as possible. (4) analysis of accounts receivable turnover and average collection period, to see whether the normal level of liquidity, businesses can, through the indicators, with the previous practice, is now planning and compared to the same industry in order to evaluate the management of accounts receivable achievements and shortcomings of, and amendments to the credit conditions. (5) study the situation of non-payment, inspection of accounts receivable by the percentage of non-payment, that is, the rate of bad debt losses to determine whether the enterprise's credit policies should be changed, such as the actual bad debt loss rate is greater than or less than the expected loss rate of bad debts, enterprises must look at whether credit standards are too strict or too lax credit standards in order to amend. (6) is an aged analysis of the preparation table to check the actual occupation of accounts receivable days, to recover its supervision of enterprises through the preparation of aging analysis table, which is understood that the number of credit during the period are still in arrears, should be timely monitoring, the number of arrears for more than a credit period, the length of time to calculate what percentage of each of the funds, it is estimated that the number of bad debts would cause, if the majority of extended enterprise should check their credit policy.2, to strengthen the management of accounts receivable afterAccounts receivable management, including the work of the following two parts: (1) determine the reasonable collection procedures, accounts receivable collection procedures in general as: letter to inform, Telegraph and Telephone Fax collection, sent to interview, resort to the law, in taking legal action should be considered before the principle of cost-effectiveness, the following situations when you do not need to prosecute: the cost of litigation over the amount of the debt claim; customers can write-off of debt discount collateral; customers the amount of debt not to prosecute the enterprise may be run by the damage; the prosecution withdrew the accounts limited possibility. (2) determine the reasonable collection methods. If customers do encounter temporary difficulties and to make a comeback through the efforts of enterprises to help them ride out the storm in order to recover the receivable, the general practice of accounts receivable for claims re: farmers to accept the market price of arrears below the amount of debt non-monetary assets to cover; change in the form of debt for the "long-term receivables" to determine a reasonable rate, agreed to debt service users to develop a phased plan; modify debt terms, to extend the payment period, and even reduce the principal amount, repayment incentives ; in the common economic interests, driven by the claims into the user's "long-term investment" to help start the loss-making enterprises to achieve the purpose of recovery. If the customer has reached the limits of bankruptcy, it should be a timely manner to the court, with a view to be part of bankruptcy settlement. Deliberately default on the payment for the collection, the options are: reasonable method; compassion operation method; fatigue tactics; blindingly; hardware and software operation method.3, accounts receivable accounting methods and management systemAccounts receivable subsidiary accounts in arrears accounted for 60.42% of the total, to strengthen internal financial management and monitoring, improve accounting approaches and accounts receivable management system, to resolve inter-company accounts with a subsidiary of recovery, the following several aspects from a number of recommendations are given: (1) strengthen the management and monitoring functions, in accordance with the principles of financial management of the internal check. The company set up under the Ministry of Finance in the financial monitoring group led by the Finance Director to configure full-time accounting staff, responsible for marketing and monitoring of accounting transactions for all accounts receivable for each analysis and accounting, to ensure that accounts receivable in line with norms of the operators at the same time part of the requirements and procedures so that systematic standardization of business activities. (2) improve internal accounting methods. Sales, respectively, for different services, such as purchases of the distributors with direct sales operations, sales offices and sales outlets, the company supply and trading company with the money owed to the company which occurred between the units against the sales business, product returns, etc. , respectively, using different accounting methods and procedures to show the difference and take the appropriate management. (3) accounts receivable and is responsible for the implementation of life-long responsibility of the person first. Who handles the occurrence of bad business, regardless of whether the transfer of responsibility for the company, have against the parties responsible. At the same time, the responsibility of staff to carry out a clearly defined, and as a basis for performance evaluation summary. (4) regular or ad hoc basis to conduct an inspection of the marketing network for monitoring and internal audit. Due to poor management to prevent the emergence of embezzlement, corruption and issues such as funding to reduce the risk of cardiopulmonary bypass. (5) establish a sound internal control system of organization.
What is the accounting? For many years the popular saying, accounting is accounting, scores and accounting. Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and supervision. In the Qing Dynasty scholar Jiao Xun "Mencius justice", a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts, individual accounts should be integrated, comprehensive accounting system. Accounting concept: Accounting is the currency as a major units of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management activities. From an accounting definition, we can see that: 1. Accounting first is an economic calculation. It wants to use the economic process measurement standards as the main currency continuous, systematic, comprehensive, integrated computing. Economic calculation refers to people's economic resources (human, material and financial resources), the Economic Relations (equivalent exchange, ownership, distribution, credit, settlement, etc.) and economic process (input, output, income, cost, efficiency, etc.) conducted by the calculating the number of Said. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits, debt, debt, and other information. Provide relevant information to the relevant department advisory services, anyone can provide information through accounting enterprises understand the basic situation, and as the basis for its decision. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management. In the non-commodity economy, accounting directly for property and materials management in commodity economy, because of commodity production and exchange of commodities, economic activity in the property and materials are a form of value performance, accounting is used form of value the management of the property and materials. If accounting is an information system, and mainly focused on corporate and external information users, then that is an economic management accounting activities was mainly within the enterprises, the. History and reality, the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
iwilltrymybesttostudysubjects,iwillcorrectmyfaultsandputdownmymostlyhearttothenextturn.studyismymostimportantthings,imustknow.i'manactive，lovelyandclevergirl.intheschool，myfavouritesubjectismaths.perhapssomeonethinksit'sdifficulttostudywell.butilikeit.ibelivethatifyoutryyourbest，everythingcanbedonewell.thenewtermwasbegin,butitismyfirstyearinmyhighschoollife.ithinkit'llbeveryinterestingandbusy.duringthefirstyear,imustdomoreexersicesonmyenglish.becauseiverylikestudyenlish.notonlyimustworkhardonmyenglish,butalsoimustworkhardonmyothersubjects.theyareallveryimportant.ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我会尽我最大努力来学习，我会纠正我的缺点和静心来学，我主要是学习，它是我最重要的事，我是知道的。我是一个积极的，可爱和聪明孩子，在学校，我最喜欢的科目是数学.也许有人认为是很困难的，但是我喜欢它。相信我，如果你拼尽全力，什么都可以做得很好。新一届的开始，但它是我的第一年，我的高中生活。我认为这会非常有趣而繁忙的。在第一年，我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平，但必须在我的其他科目的努力。他们都是非常重要的。我希望我可以享受第一年自己，并有好成绩！
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CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the U.S. are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the U.S. must consider the demand for and supply of financial reporting information in the current private company marketplace. Survey research in the U.S. indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the U.S. Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of variousprivatecompanystakeholders. The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the U.S.结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求. variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国
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Funds are the lifeblood of our ability to operate normally， while the fund management has become the core content of corporate governance. Finance and Accounting is exclusively through certain technical means and methods of accounting for funds， and specifically for corporate governance， decision-making accounting information in a discipline.As we all know， with the continuous development of the economy， financial accounting in the management， decision-making in an increasingly important role. Accordingly， the financial accounting of quality， a direct impact on the managers， operators， investors and the public interest， but also affect the company's economic， social image and social credibility， and therefore the process of socio-economic operations irreplaceable status. Enterprise Management is designed to achieve maximum benefits in the enterprise， that is a great honor to bring to the enterprise， and the various enterprises will realize the healthy and sustainable development. Business operations and financial condition is through the balance sheet， income statement， cash flow statement and reflected. The accounting department directly through the corporate accounting， business conditions and results for effective financial analysis， not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity， but also can be found Enterprise The size of the risks， pros and cons of corporate capital structure， so that the operators use many aspects of the enterprise to make the right decisions， with minimal risk， the most healthy financial position to achieve the maximum profit the best. At the same time， you can also find some essential issues， in order to improve management to provide the basis of some relevant.What is the accounting?For many years the popular saying，accounting is accounting，scores and accounting.Ancient China "accounting" arising out of the Western Zhou Dynasty，mainly referring to the activities of the income and expenditure records，inspection and supervision.In the Qing Dynasty scholar Jiao Xun "Mencius justice"，a book on the "will" and "dollars" for the general explained:"it is sporadic in terms of the total cost-effective it will，" it is necessary to carry out the accounting for the individual accounts，individual accounts should be integrated，comprehensive accounting system.Accounting concept:Accounting is the currency as a major units of measurement，using a series of specialized method，the economic activities of enterprises continuous，systematic，comprehensive and integrated accounting and oversight and based on this analysis of economic activity，forecast and control to improve the economy the effectiveness of a management activities.How to be a good accountant? In recent years accountant is such a boom that many people are eager to it. Then how to be a good accountant? In the first place a good accountant must have strong technical skills which is the most important.In the second place a good accountant must be careful and have a strong sense of responsibility for his or her job. Besides a good accountant should develop wide relationship with some people who own abundant skil knowedge in order to widen your knowledge. What's more a good accountant should own the ability learning new knowledge by yourself so that you can adapt the fluxion. The last but not the least a good accontant also should have good professional ethics which is indispensable.Accounting ethics is primarily a field of applied ethics， the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting ethics were first introduced by Luca Pacioli， and later expanded by government groups， professional organizations， and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.Due to the diverse range of accounting services and recent corporate collapses， attention has been drawn to ethical standards accepted within the accounting profession. These collapses have resulted in a widespread disregard for the reputation of the accounting profession. To combat the criticism and prevent fraudulent accounting， various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession.The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders， potential shareholders， and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements， as well as the auditors that verified it， to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas， allowing for the right choice that， although it may not benefit the company， will benefit the public who relies on the accountant/auditor's reporting.Accounting is an economic management. In the non-commodity economy accounting directly for property and materials management in commodity economy because of commodity production and exchange of commodities economic activity in the property and materials are a form of value performance accounting is used form of value the management of the property and materials. If accounting is an information system and mainly focused on corporate and external information users then that is an economic management accounting activities was mainly within the enterprises the. History and reality the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision.At the same time the content and form of accounting constantly improve and change from a purely accounting scores mainly for accounting operations external submit accounting statements as in prior operating forecasts decision-making on the matter of economic activities control and supervision in hindsight check. Clearly accounting whether past present or future it is people's economic management activities.i will introduce my major .my major is accounting in xxx university.and my major，which lays more stress on practical use， seems to be at the end of it.when both of them interact well enough，the discovries and theories in biology science can be soon turned into products in all of the modern industry.four years’ university education gives me a lot of things to learn，a lot of chances to try，and a lot of practices to improve myself.it teaches me not only what to study and how to think，but also to see the importance of practical ability (such as doing expriment as much as possible). in the university life，i have made many good friends.they help me improve my study and research ability， do ererything just like a man，and often give me good example to follow.
A Brief Analysis of english teaching in senior high schoolAbstract: Classroom teaching is the main way for students to learn English. But in senior high school, a lots of probelms still exsit in the English teaching especially in the teaching of reading and writing. In this paper, the importance and methods of reading and writing will be further discussed. Key words: reading writing techniques Introduction: Classes should be learner-centered, with meaningful, functional activities, often, classes begin by finding out what the students don’t know. These classes operate on the assumption that there is a great deal of information that students lack and that the teacher and textbooks will impact that information to the students. Teachers who hold this assumption view students as plants waiting passively to be fed and watered. But I think the students should be regarded as explorers, active learners who bring a great deal to the learning process and at the same time, draw from their environment as they develop new understandings. The basic principle will be used in the teaching of reading and writing. How to teach reading I. Why teach readingThere are many reasons why getting students to read English texts is an important part of the teacher’s job. In the first place, many of them want to be able to read texts in English either for their careers, for study purposes or simply for pleasure. Anything we can do to make reading easier for them must be a good idea. Reading texts provide good models for English writing, provide opportunities to study language vocabulary, grammar, punctuation, and the way to construct sentences, paragraphs and texts. Lastly, good reading texts can introduce interesting topics, stimulate discussion, excite imaginative responses and be the springboard for well-rounded, fascinating lessons. The last but not the least, students must read widely because only a fraction of knowledge about the world can come from other experiences in their short lives.II. What kind of reading should students do? When the teachers give reading class to students, they should notice a balance----a balance to be struck between real English on the one hand and the students’ capabilities and interests on the other. There is some authentic written material which beginner students can understand to some degree: menus, timetables, signs and basic instructions, for example, and, where appropriate, teachers can use these. But for longer prose, teachers can offer their students texts, which, while being like English, are nevertheless written or adapted especially for their level. Anyway, the materials to be read should be interesting and meaningful. Teachers should become better acquainted with books written specially for teenagers and dealing with their problems.III. What are the principles behind the teaching of reading? i) Permit Students To Read No one has learned to swim by practicing the skills of backstrokes, flutter kicks or treading water while staying on the edge of the swimming pool. Yet, in the teaching of reading teachers often do just that. Rather than let the students into “the water”, teachers keep them in skills books learning rules about letters, syllables or definitions of words rather than letting them into the book itself, permitting them to be immersed in the language which comes from the authors as the readers try to reconstruct the written message.ii) Encourage students to respond to the content of a reading text, not just to the languageOf course, it is important to study reading texts for the way they use language, how many paragraphs they contain and how many times they use relative clauses. But the meaning, the message of the text, is much more important. Teachers should help students understand that the main reason to read is for them. They have to have their own purpose to read and reading must make sense, they have to find ways of doing something about it. They should be encouraged either to reread or to continue reading to gain meaning. But they must realize that the meaning is not in the teacher, but in the interaction between the reader and author. Students should be encouraged to ask themselves repeatedly, “Does this make sense to me?” Students should be encouraged to reject and to be intolerant of reading materials that do not make sense. iii) Encourage students to guess or predict Readers’ guesses or predictions are based on the cumulative information and syntactic structure they have been learning as they have been reading. Therefore, their guesses are more often than not appropriate to the materials. Students have to realize that risk taking in reading is appropriate; that using context to decide what words mean is a proficient reading strategy and that they have the language sense to make appropriate guesses which can fit both the grammatical and semantic sense of what they are reading. iv) Match the task to the topic Once a decision has been taken about what kind of reading text the students are going to read, teachers need to choose good reading tasks—the right kind of questions and useful puzzles, etc. Asking boring and inappropriate questions can undermine the most interesting text; the most commonplace passage can be made really exciting with imaginative and challenging tasks. Working in groups, the English teacher and students take turns asking each other questions following the reading. The teacher may ask, “ What is the significance of the character’s age?” These questions require inferences based on details from the reading text.
我是一个高考的过来人，高考成绩129分，平时大考碰狗屎运也考过130+的分数。首先我想请阁下明白一个道理冰冻三尺非一日之寒，所以坚持很重要，英语是一门很看重积累的科目。虽然我高考已经好多年了，而且今年即将大学毕业，踏入社会。但英语一直没有丢，英语一直是我的排头兵！我对英语的自信还有，我觉得学好英语不难，重要的是你要有恒心，急躁冒进，三天打渔两天晒网都是不行的。在这里我就毛遂自荐一下我的学习方法吧：首先先你要端正心态，不要急躁，，你做你自己的事，这样才能静下心来学习。要成为英语高手就必须比别人走更多的路，做更多的事。你应该明白一个事实，英语是单词和语法的综合，所以单词和语法都要拿下。其次，对于单词，有如下几种方法，第一个，是加强记忆的频度，也就是说，早上记了几个，隔几个小时又看一次，总之一天之内，记忆的间隔不要太长，否则你辛苦积累的记忆会随着时间的延长而淡化，第二个，是可以根据自己的理解编顺口溜，比如good morning是狗摸你…（见笑了）…，第三个，最重要的是，记单词的时候，不要忘了阅读，一边记单词，一边看文章，这样可以把孤立的单词串联起来，记忆的效果会加倍，第四个。我建议你记单词要分门别类记忆，要形成一个意群，比如，重要性用magnitude magnificence，表示非常，大大地有exceedingly，tremendously，extremely……这样做在你写作时，是十分有好处的，写作时不要尽写一些低级词汇，你要写高级词汇，比如重要性写magnitude，许多写a multitude of或者handsome。再次，是语法。学习语法，首先要明白什么是主谓宾定状补，什么是系动词，什么是直接宾语，间接宾语，这些是学习语法的基础，语法是房子，主谓宾定状补等是沙石砖瓦。然后就要多做一些语法专项练习，并在此过程中不断总结，并时时回顾那些了解，那些依然不理解，需要注意的是，那些不理解的一定要花时间弄清楚，否则对自己的不负责将会导致英语语法一知半解的结局！这对于想成为英语高手的人来说，是十分不利的！（注：本人从开始时不知主谓宾，到熟练掌握语法，把语法书看了不下二十遍，书都翻烂了！莫笑本人愚笨……）此外，对于完形填空以及阅读理解，那就只能靠平时的练习了，在这个过程中，你要时时总结，纵深对比，千万不要陷入题海战术只做题，不总结的误区当中。在做题的过程中，你把各种体型都总结了一遍，积累了丰富的经验，而且你还提升了自己的阅读速度，一举两得，所以做题是很重要的！其实，完形填空无非就是单项选择加语境分析，也就是说，做完形填空你的语法要好，而且你要积累比较多的固定搭配，短语，特殊用法等，完形填空的语法还是很重要的！对于阅读，我个人感觉是，纯粹是个人经验积累多少的问题，只有保证一定的练习量，你才能用质的提高！最后，我建议你，平时读报，或者做题的时候，发现有好的句子好的词汇，你要抄下来，长期下来，你的作文会有提高的，需要说明的是，这个提高过程可能很缓慢，但是最后能收到很好的效果，以前25分的作文我都能保证在21-23这个级别，靠的就是对语法的熟练掌握和积累了许多较高级的词汇，句型，句子。我个人的理解是，在你的语法达到基本不会出错的程度上，作文便应该以词汇取胜，因为在这个层次上，大家的语法都差不多，没什么变化，唯一有变化的就是你的词汇！给你打个比方吧，很多想到“许多”就用many，但是你别忘了many a；handsome；massive，innumerable；很多人想到“专家”就写expert，但很少人会想到specialist，很多人在想到“擅长”这词，就写be good at，却不知还有更高级的表达法：be expert at或者excel in ……高手和庸才，就体现在这些细微的差别上！！
英语学习方法：如何提高英语水平 1.We'd better develop our interest in English at the beginning of our study.To develop interest in English study is not very hard.We may have the feeling of satisfaction and achievement from our English study when we are able to say something simple in English,talk with others or foreigners in English and act as others' interpreters. 在英语学习之初,我们应该注重培养对英语学习的兴趣.培养对英语的兴趣并不难.当我们可以说点儿简单的英语,用英语与别人或与老外交谈,或作别人的翻译时,我们就可以从英语学习中得到满足感和成就感,这样,兴趣就培养起来了.请注意,这种满足感和成就感很重要! 2.Plans are always very essential,so we must make some elaborate and workable plans before study.And we should certainly carry out these plans to the letter. 制定英语学习计划太重要了,所以我们必须在学习前制定精细的和可操作的计划.并且我们一定要严格执行这些计划.请注意：千万不要干没有计划的傻事,那等于在浪费生命. 3.Notes should be made whenever we study any book.We may follow this advice:Don't read book without making notes.As we know that notes are the summarization,the core content,our understanding and the abbreviations of the books.Our notes are much thinner than the books so that we can learn them by heart easier and can often review and read them.We may also record our notes on tapes so as to often listen to them easier,to deepen our impression and to lighten our burden of memory.Sometimes it is needful to draw some tables and illustrations that are very impressive,visual and concise. 无论学习什么,我们都要作笔记.我们可以参照下面的忠告:不作笔记就不要读书.如您所知,笔记是我们对所学课本的总结,中心内容,我们的理解和课本的缩略.笔记要比课本薄的多,我们可以较容易的记忆和经常复习他们.更胜一畴的做法是把笔记录成音,这样我们可以经常听一听来加深印象和减轻记忆负担. 4.Watching English movies,English TV programs,listening to English songs and learn English on some special occasions are also excellent and vivid English learning ways as we may bine English with some certain scenes to deepen our memory. 看英文电影,收看英语电视节目,听英文歌曲和在某些特定场景学习英语也是很棒和很生动的英语学习方式,因为这样我们可以把所学英语与某些特定的场景联系起来以加深记忆. 5.Never just memorize single English words.Learn by heart the whole sentences and the phrases that contain the new words so we may know how to use the words. 请不要孤立地背英语单词.请背记包含生词的句子或词组,这样我们才真正能运用这些词汇,而且印象更深. 6.If time permits,we may read Mini Chinese-English dictionary carefully from cover to cover,which may help us widen our sight and master knowledge in all aspects. 如果时间允许,通读小小汉英字典对于英语学习也帮助很大.他能帮助我们扩大视野并全方位地掌握所学知识. 7.Excellent personality is one of the decisive factors in English study.Persistence,patience,self-confidence and determination are badly needed. 优秀的性格也是英语学习的关键因素之一,坚持,忍耐,自信和坚定都是很重要的.当然如果兴趣培养得好,可适当削弱这方面的要求.
乡镇会计年度工作总结1000字（一）
在财务方面，自己除管理好教育组的账务外，更重要的是管好26所中小学的账务。票据的张张审核，不标准的要更换，这些都需要自己一一去做。建立新账，开设科目，这些没有现成的模式，只有自己在工作中不断探讨摸索，结合各校的实际，采取不同的方法，达到账表一致。即:四账三表的完整操作。票据的审核，实际操作中有许多棘手问题，一旦处理不当，使以后的工作就难以处理，给教师、学生家长以及上级无法交待，因此在操作中，严把政策关。以《会计法》为准绳，在集体利益与个人利益发生冲突时，维护集体利益是理所当应当的。这样无形中就挫伤了好多私人感情，冷嘲热讽随时可以听到，背后蛮骂也是少不了。所有这些都没有使自己动摇，坚持到今天，结出了果实。得到了广大教师和学校领导的好评。
裁决难，做账也不易，遇到做账，一坐就一晌，这一晌不比平时，有时竟长达七八个小时，坐不住了就站着干，站会又坐着干，在这期间要高度重视，一不小心就有核算或书写出错的可能，将会事倍功半。各校做账的同志没有不佩服我们的干劲。常常是上午学校没有做完，下午急急忙忙赶另一所学校。这苦和累大家都看在眼里，而自己从未在任何人面前说一声“苦”，叫一声“累”，更没有提出什么补助。我认为，人忙忙碌碌也是一种乐趣，而王书田同志的不正是一天忙忙碌碌的吗?
工资管理是自己的重头戏，全镇发放各种费用的人员有700多名。每月发放金额最少也60多万元。从款的拨回到支付，从元到角分，自己都非常小心，反复核对。不管哪个同志提出工资中的问题，自己就认真核查，耐心解释，尽可能让同志满意。凭时间的苦战，换回一年来未出现过大大小小的问题。工资外的个人两本账(住房公积金、养老保险)，自己从未马虎过，总是一丝不苟地去记。做到经常记，月月核、年年对，在自己管理中从未出过任何差错，在区年审中多次受表彰。
教育组的工作项目较多，除自己努力干好份内工作外，还总是积极主动干其它工作。在今年创卫工作中，我们认识到教育系统责任重大，因而本人经常深入自己所包的五所学校。先检查，再增添措施，顺利安全地渡过了一关又一关。在每学期的课本征订、分发、调整，考试的分卷、装卷，教育教学常规检查等工作中，自己总是积极主动参与，总想让组上的各项工作顺利进行，为下属单位做好榜样，使我镇的教育事业更加蓬勃向前发展。成为名副其实的教育强镇。
这些仅是自己工作中的部分，有待于今后更加努力，不断学习，不断进取，争做一名人民更满意的勤务员。
乡镇会计年度工作总结1000字（二）
一、一年来所做的工作
(一)、认真制定了xx年财政工作计划。
(二)、认真贯彻执行《预算法》、《会计法》和相关的财经纪律制度。
(三)、节支增收，努力保工资发放、保机构正常运转。
(四)、按照所内学习、办公制度的规定，根据“三个代表”的要求和乡党委、政府关于开展效能建设活动的总体部署和要求，定期不定期组织学习、召开办公会议，并作好记录工作。加强精神文明建设和党风廉政建设教育工作;以身作则，严格要求自己，做到“清清白白做人、踏踏实实做事”;坚持从群众中来、到群众中去的群众路线;以争当“服务明星”和各项工作的基本准则;逐步增强服务意识，做好服务工作;以“九零服务、九带头”为一切工作的出发点。
(五)、干好本职工作，服从领导安排。
按照乡党委、政府的“以中心工作为主，部门业务工作为辅，两相兼顾”的工作原则，积极配合乡党委、政府和各部门搞好全乡的中心工作。如下乡突击计划生育手续任务、建立健全计划生育台帐和催收社会抚养费工作和村道公路的硬化等。全所同志服从安排，任劳任怨，发扬老一辈无产阶级革命家艰苦奋斗的优良革命传统。
(六)、按照加强机关效能建设，优化发展环境的指导思想和基本原则，认真干好各项工作，搞好财政财务管理和所内环境卫生、安全等工作。紧紧围绕全乡发展经济、节支增收这个主题，把党委、政府中心工作与财政工作各项任务的落实有机结合起来。以“九零服务、九带头”为各项工作和学习的总体目标。坚持解放思想、实事求是、与时俱进、开拓创新，进一步加强学习，强化理财观念，全面推进机关建设，成为学习型组织、实干型集体、服务型队伍，成为顾全大局、爱岗敬业、开拓创新、廉政务实、公道正派的先锋。
(七)、抽出空余时间，对以前年度的有关会计档案资料进行整理、分类归档，认真搞好会计档案的立卷、归档、保管工作。
(八)搞好各项财政财务工作。在财政资金极度困难的情况下，积极配合乡党委、政府领导争取上级各部门的大力支持，争取经济、社会和发展各项建设事业的资金需要，并强化项目资金管理，严格按程序操作，有力地促进了全乡经济社会的持续、快速、健康发展。
二、存在的主要问题：
(一)会计基础工作有待于进一步完善和提高。会计工作应对照《会计法》和《会计基础工作规范》的要求，逐步完善。
(二)集体学习办公不够，素质有待于进一步提高，下一步应多组织学习，共同探讨解决现行财政财务的热点难点问题。
(三)平时安排的零星支出不及时打发票安排入账。
(四)党风廉政建设工作有待于进一步加强。
三、今后努力的方向
一是要加强学习，特别是对当今的基本方针、政策和业务知识理论的学习和更新，熟悉现阶段党对农村的各项政策;要向那些干得好的老同志、老党员学习，不耻下问;
二是要加强党性修养，严格要求自己，一切以“三个代表”和坚持“九零服务”争当“服务明星”的要求为各项工作的准绳;
三是要认真制定计划和部门年初工作计划和草案，为下一步的工作打下坚实的基础;九是要转变作风、观念，克服难情绪，树立端正的工作态度;
总之，当前的财政形式仍然十分严峻，我们应踏踏实实干好各项工作，认认真真的完成县级财政局和乡党委政府领导交给的各项工作任务。热爱本职，坚守岗位;清正廉洁，自律律人;取长补短，不断完善自我;服从安排，努力搞好节支增收各项工作;严肃纪律，努力缩小与其他各部门的差距，进一步增强责任感。
会计工作培养了个人耐心细致的工作态度和严肃紧张的工作作风，以及不懂就问并且乐于和别人交流的心境。会计工作总结1000字如下，快随我一起来了解下。
这维持二十天的实习期间，我主要是将9月份的帐做好，所做的工作和一个正式的会计没有什么两样，这当然与别人的信任分不开，但同时也由于是小城市的商业会计，业务量不是很大，所以由我这样的新手作帐也不会太困难。不过值得提一下的是餐饮方面的帐比较繁复，需要的是百分百的耐心。
总的来说，实习内容分为一下几个方面：一个月做三循帐(为了减轻月底负担)，每十天为一循。
1， 对帐，将出纳所拿的单据及数据再仔细算一遍，以做到帐帐相符。
2， 整理单据，餐饮业的帐单数目众多，往往一天下来各种发票就有厚厚的一叠，而且大小不一，所以需要好好的修剪，还要一张一张的编号，当然这些只是整理的号并不是后面所做的凭证帐号。
3， 做凭证，这个是每十天做一次凭证。还是为了减轻负担。餐饮业的凭证会计科目只分为原材料，库存商品，管理费用，预提费用，应付工资，应付帐款，应收帐款，现金等。这些凭证的都是要将开始整理好的单据再分类。做好了这一笔，剩下的就更轻松了。
4， 登记明细帐，做好凭证之后，就开始登记明细帐，在每一个科目下面再找到相应的户头填制，这样的作帐其实都是很轻松的，只要注意别填制错了，数字金额及借贷都是值得注意的方面。
5， 做“丁”字帐户，将所有的科目分别用丁字帐户表示出来，左借右贷，再分别算出借贷两方的总额。并看借贷是否相等。
6， 登记科目汇总表，这是完全根据“丁”字帐户来做的帐，将帐户上所有的科目登记到汇总表上，如果“丁”字帐户上所计算的借贷相符那么这里的借贷也一定是相等的。
7， 登记总帐，当到月底的时候，前面三循帐都做完了，就要开始登记总帐了。就是将明细帐里计算的余额登记到总帐里相应的帐户里头。同样要分清楚借贷。
8， 对帐，这里的对帐有别于开始的对帐，这里是要将明细帐与总帐相对，看是否平衡。我一点都不能偷懒，必须要将没个科目的明细帐从头到尾相加，如果不相等那么就是有哪里出了问题必须查帐。我还算比较幸运，或者是说我从开始作帐到最后都比较细心，所以只一次就过关了。
9， 报表，报表一向就是个神秘的家伙，做完了先前的那些准备，就要开始做报表了，真正做了才知道，原来报表并不是想象的那么困难，只要开始的凭证和明细帐、总帐做的好的话那么报表也就好做了。当然如果报表要自己建的话那还是很困难的，所幸的是，现在的报表都是可以在相关地方买，减轻了建报表的困难。我正是借助这样那样的帮助，成功的做完了这个月的帐，后来这个单位的会计来检查我做的帐也还赞口不绝。
通过这一短期的实习，使我充分的了解到做会计的基本流程，比较全面比较直观的了解了会计的个方面的作帐过程，认识到实践的重要性，为今后的理论学习进一步打下坚实的基础。同时，在实习的过程中还了解到一个企业，尤其是商业企业的各个运营方面的优势和不足，明白了应该如何更好的去经营一个企业，这些，都是实习给予的体会，是在书本上学不到的。在实习的时间里，还认识了不少朋友，明白了合作的重要性，明白了在一个空间里团结和人际关系的好坏对成败起到的关键作用。
这次实习是有益的，它培养了我耐心细致的工作态度和严肃紧张的工作作风，以及不懂就问并且乐于和别人交流的心境，它将是我走向工作岗位的一个重要转折点，是我今后学习的一个参照物，为我将来的学习和工作储备了很多良好的知识与经验。我将更加的努力，珍惜学校生活，放眼世界，为今后能做的更好而加倍努力。
我精心推荐
提供一些会计专业毕业论文题目，供参考。一、会计方面（含会计理论、财务会计、成本会计、资产评估）1．金融衍生工具研究2．财务报表粉饰行为及其防范3．试论会计造假的防范与治理4．会计诚信问题的思考5．关于会计职业道德的探讨6．论会计国际化与国家化
会计的学年论文
国内外环境的变化和经济社会的速度发展对会计学专业的人才培养提出了新要求,在外部环境影响之下的会计学专业人才培养模式需要转变。下面是会计的学年论文，供大家参考。
1目前农林类高等院校在会计学专业教学上存在的问题
1.1专业培养目标没有特色
一个专业的培养目标决定了课程的设置方向，也在一定程度上奠定了学生的专业基础知识，这会在很大程度上影响毕业生的后期工作能力。作为一个农林类高等院校会计学专业毕业生来说，在进入市场参与就业竞争时存在着天生的劣势，社会的偏见和不信任使得他们在具有相同硬件的前提下与非农林高等院校同台竞争时明显处于劣势。这就要求农林院校培养出的会计学专业学生必须与非农林高等院校学生有所不同，会计学专业培养目标要不同于非农林院校，而目前农林类院校培养目标套用的仍然是一般性的目标，缺乏个性，在此目标引导下经过教学培养的学生必定是大众化的，在竞争中缺乏特有的优势。
1.2专业课程设计不合理
(1)课程内容不能满足社会考试的需要。根据一些学者的调查发现，用人单位对会计人员的职称级别要求很高。而目前农林高等院校在课程设计时并没有考虑针对包括职称考试在内的社会考试需求，只是开设一些大众化的专业课程，虽然这些课程与会计资格考试课程相同，然而就难度和深度而言却具有天壤之别，特别是CPA考试，其难度和深度是目前设计的课程无法比拟的，常常使一个接受了正规本科教育的学生在面临社会考试时显得力不从心。按助理会计师报考的条件，一个本科毕业生完全可以在毕
业时考取助理会计师证书，然而据笔者调查，能够在毕业时拿到助理会计师证的学生却非常少，而社会对会计员的需求比助理会计师的需求要少得多，因此，也降低了应届毕业生的就职率。(2)实验、实习课程安排时间不够。实验、实习课程是学生将学习到的理论知识运用到实践的有效途径。全真模拟实验课程可以帮助学生理解生产经营过程，对生产经营过程中形成的凭证有一个直观感性的认识。有助于学生步入社会后能很快上手会计工作。而实习能够直接将学生带入真实的生产经营环境，真正做到学以致用。然而在大多数农林高等院校，由于会计专业通常并非该校重点发展对象，所以一般给予较少的课时，很多学生在进行财务会计实验时通常无法在规定的时间内完成作业，一般都要加班加点赶作业，繁重的学习任务导致实验完后很多学生对所学专业产生极大的厌恶感，实验课反而起到副作用。另一方面，由于生源量太大，实习基地相对匮乏，每年只会有极少数的学生能够真正地参加学校组织的实习，更多的是由学生自己联系实习单位，完成实习任务。
(3)部分课程安排的时间段不恰当。会计学原理课程作为一门会计学专业学生的入门课程，对学生来说至关重要，只有在掌握好本门课程的知识后才能更好地理解其它专业课程。对于会计岗位，有会计从业资格证的严格要求，而且“初级会计师”、“会计师”的申报者资格的必备条件就是具有会计从业资格证。通过社会调查发现，职称证书通常比一纸文凭更实用。有些农林高等院校如湖南农业大学，会计学原理课程安排在第三学期，使得所有专业课程都往后推延了一年，导致从业资格证取得的时间往后推迟一年，直接影响了职称报名考试，因此很少有学生能够在毕业前取得职称证书，这严重影响了会计学专业学生的就业。
(4)忽视综合素质的培养。综合素质能力的高低对会计人员至关重要。一方面，由于会计准则的改革，很多交易事项的会计处理要运用会计职业判断能力，这就要求会计人员具有较强的综合素质能力。另一方面，目前绝大多数用人单位要求会计人员能参与企业管理活动，能够为最高管理层提供决策性建议，因此，要求会计人员不光精通财务会计知识，还要了解金融、营销及风险管理等方面的知识。
1.3师资力量薄弱
目前在大部分农林高等院校中，由于会计学专业并非学校主要专业，学校在教师的选拔及后期培养中不够重视，既缺乏进入时的严格甄选，又缺乏后期发展的经费支持，导致农林类高等院校会计教师的整体力量比其它高等院校的薄弱。高学历的教师比较少，一些农林类高等院校的会计学教师并非本专业毕业，而是在扩招后从其它专业转入的，这在很大程度上影响了教学质量。
1.4教学手段落后
目前，农林类高等院校的会计学本科教学中，仍然主要采用从课堂到课堂、从书本到书本的满堂灌的单一的教学方法，尽管有的高校开设了实习课程，但仍然采用课堂模拟训练，学生无法体验真实的业务处理流程，这样难以激发学生的创造思维，对培养学生的社会应变能力及动手能力的作用有限。另外，很多农林类高等院校并没有为学生创造一个网络学习的平台，有些农林类高等院校虽然建立了网上课堂，但是质量并不高，经常无法正常打开网页，或者内容经久不变，缺乏新意。
2教学改革思路
2.1明确教学目标，合理安排课程
(1)明确教学目标。农林类高等院校的'毕业生在就业时与其它高等院校学生相比具有先天的劣势，因此在制定教学目标时不应该与其它高等院校具有一定的差异性，要能体现自身特点。就目前来看，该目标的制定应该以市场为导向，培养市场所需要的应用型人才，侧重于实务操作能力的培养，而不一定要培养学术型、研究型的人才。然后以此目标来进行课程设计，确保该目标的实现。可以设计一些符合市场需要的课程，比如安排一些注会和职称考试课程。
(2)保障实验课的开设。目前农林院校一般只开设了基础会计和财务与成本会计实验课，开设其它实验课的并不多，而实验课在培养学生动手能力方面有非常重要的作用，因此在制订教学计划时，应加大实验课的开课力度，在保证原有实验课课时的同时可以增加一定课时的其它实验课，如审计、财务管理、税务会计等，同时针对实验课时太少的现状可以适当加大财务与成本会计实验课时，以确保实验效果，提高学生的动手操作能力。
(3)兼顾开设一些能够培养学生综合素质的课程。随着社会的发展变化，社会对综合型人才需求不断增强，他们不仅要具备扎实的理论基础知识，更应该具备较强的社会适应能力和心理承受能力，因此各高校可以考虑开设一些能够培养学生综合素质的课，比如公共关系学、社会心理学等课程。
2.2改革教学方法
(1)引入案例教学法，启发学生思维。案例教学由于取自于现实社会，具有一定的真实性，比呆板的讲述更能提高学生的学习兴趣，对于会计学专业，由于其对象是社会经济活动，更应该紧密联系社会实际，因此在教学时应该尽量运用案例教学法，比如在税务会计教学过程中引入典型的偷税案例及成功的纳税筹划案例，能够帮助学生更好地理解偷税与纳税筹划的区别，引导其树立正确的纳税观，并能帮助其认识到该课程的重要性，主动地学习该课程。
(2)加强校企合作，将课堂延伸到社会。会计学是一门实用性非常强的学科，需要培养学生的动手能力，而实习是一种非常好的方法，因此要真正提高学生的社会实践能力，动手操作能力，就应该将课堂延伸到社会，加强校企合作，让学生深入到企业，通过自己的观察和思考，理解整个交易活动过程，更好的掌握该课程。
(3)强化网络课堂建设。网络课程为现代教学提供了一种崭新的教学手段，扩展了学生的学习空间,因此各高校应该充分利用网络资源，加强网络课堂建设。可以通过划拨一定的经费资助教师进行网络课程建设，并对网络课堂建设良好的教师予以奖励，以鼓励教师发挥自身最佳水平建设网络课程，丰富网络课堂内容，同时加派精通计算机技术的专人进行专门维护和保养，确保网络的畅通，并为教师提供技术支持，保证网络课堂的质量。
2.3加强教师队伍建设
(1)重视高素质人才的引进。农林类高等院校应重视高素质人才的引进，尽量聘用会计学专业毕业的高学历的人才，保证教师具备深厚的专业理论知识。通过设立“人才引进专项基金”，吸引高素质的人才来校，并为他们提供一定的科研起动费和安家费，为他们创造良好的教学科研条件，使他们安心于工作，坚决杜绝因人情关系而降低人才引进门槛。
(2)为教师提供后续教育机会。各农林类高校院校应该为教师的后续教育提供精神与经济上的支持，鼓励教师参加各种高水平的国内外学术交流活动，并定期选派优秀教师出境做访问学者，参与国际学术交流，提高教师自身的学术水平;并定期组织安排专业任课教师参加社会实践。另外还可以采用组织多媒体教学比赛、学术沙龙等形式给教师提供相互切磋学习的平台。