通俗化案例在《基础会计》抽象理论教学中的应用

《基础会计》是经济管理及相关专业的专业基础课，在整个课程体系中具有重要作用。但由于基础会计涉及到很多抽象理论，对初学者来说比较晦涩。本文主要阐述如何把一些通俗化案例应用到抽象理论教学中，为学生轻松学习并掌握这些抽象理论提供有效的学习方法和途径。

Application of Popularized Case in Teaching Abstract Theory of the Fundamental Accounting

Fundamental Accounting is basic course of economic management and related professional,which has an important role in the whole curriculum system. However, the basis of accounting involves a lot of abstract and relatively obscure theory for beginners. This article focuses on how to apply the popularized case to the teaching of abstract theory, provide effective learning methods and ways for stu- dents to easily learn and master these abstract theory.