致富时代：下半月
緻富時代：下半月
치부시대：하반월
2012年
1期
165-166
,共2页
成本会计%辅助生产费用的分配%T型账户%图示法
成本會計%輔助生產費用的分配%T型賬戶%圖示法
성본회계%보조생산비용적분배%T형장호%도시법
cost accounting%distribution of auxiliary production cost%T type account%graphic method
《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂，应用性突出的比较难学的专业核心课程，该文结合作者的教学实践及体会，阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学，并说明T型账户和图示法在提高《成本会计》教学中的重要作用。
《成本會計》課程一直被學生認為是會計專業課中方法體繫比較複雜，應用性突齣的比較難學的專業覈心課程，該文結閤作者的教學實踐及體會，闡述瞭如何用T型賬戶和圖示結閤法幫助《成本會計》中關于“輔助生產費用的分配”教學，併說明T型賬戶和圖示法在提高《成本會計》教學中的重要作用。
《성본회계》과정일직피학생인위시회계전업과중방법체계비교복잡，응용성돌출적비교난학적전업핵심과정，해문결합작자적교학실천급체회，천술료여하용T형장호화도시결합법방조《성본회계》중관우“보조생산비용적분배”교학，병설명T형장호화도시법재제고《성본회계》교학중적중요작용。
Cost Accounting is always considered a applicable core course among all accounting courses, which is hard to master for it＇ s more complicated with different problem -solving methods. According to the author＇s own teaching practice and comprehension, the paper is elaborated on the usage of the approach of T type account with graphic method in the teaching of the distribution of auxiliary production cost. The significant role of this approach in improving cost accounting teaching is expounded in a detailed way as well.
