浅谈原始凭证在会计日常教学中的运用

在中职会计教学中，既强调会计专业理论更注重会计实践动手能力。原始凭证是会计实际核算中最重要的会计资料，实现原始凭证在会计日常教学中运用，是实现会计实践教学的有效途径，也是提高学生岗位技能的根本手段，能在一定程度上使学生较快地适应会计专业的基础工作，实现“零距离就业”。

Application of Original Accounting Voucher in the Teaching of Accounting

Practical working ability is paid more attention to than theoretical knowledge in the teaching of accounting in secondary professional schools. As original accounting voucument is the most important information in practical settlement, the application of such certificates in daily teaching is an effective way to realize the idea of teaching accounting through practice and a basic means to improve the ability of the students, by which to enable them to be competent for future employment.