21 世纪“换代Ⅱ型”新概念教材 高等院校本科会计学专业教材新系 普通高等教育“十一五”国家级规划教材 普通高等教育精品教材 《国际会计》教师手册 常勋 常亮 编著 前 言 本手册阐述了《国际会计》中各章的“教学目的与要求”、“教学要点、重点与难点”及“解题指引”，供任课教师组织教学时参考。 之所以撰写“解题指引”而不是“习题解答”，是鉴于教材中各章的讨论题和练习题中大都留有供学生独立思考的空间，不强求有“标准”答案。教师也可以根据自己的理解，发挥自己的观点，指导学生。当然，对于演算性的练习题，“解题指引”也就是“习题解答”了。 因教材中已列有各章的主要参考文献，教师可从中进行选择，要求学生阅读，本手册不再列示。 手册中的疏漏、不当乃至错误之处，请不吝批评、指正。 常勋 常亮 2 0 0 9 年 6 月目 录 第 1 章 国际会计的形成与发展 ··················································································1 教学目的与要求 ············································································································1 教学要点、重点与难点 ·································································································1 解题指引 ························································································································4 第 2 章 会计模式通论 ·································································································8 教学目的与要求 ·····································································...
