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今年五月,我们结合课程内容,用《财会通讯》1983年第三期《想一想,做一做》专栏的一道商业财务计算思考题作为测试题,要求学生在18分钟内演算完毕。测试结果,全班49名学生,仅2人全对。这事对我们触动很大。我们在向学生分析错误原因时,指出财务计算及分析的重要作用,并决定将继续举办这样的竞赛,竞赛的范围:包括财务计划及财务预测,目标利润控制及商品保本储存期控制,经营决策、盈利分析,财务指标因素分解,浮动利率奖罚息等日常财务计算。要求学生会计算,会判断、会分析。计算工具一律用算盘。我们要求学生参考学校的财务作业题、《财会通讯》杂志、会计职称考核试题汇集等资料,每人自拟一道竞赛试题。命题要求富有思考性、启发性、分析性,并列示正确答案。在准备工作完成后,由教务科发布竞赛通告。竞赛题基本上从学生命题中选取,分三种类型:第
In May of this year, in conjunction with the contents of the course, we used a commercial financial calculation of the “Think and Do” column of the Third Issue of 1983, as a test question, requiring students to complete the calculation within 18 minutes. Test results, the class 49 students, only 2 people all right. It touched us very much. When analyzing the causes of the mistakes, we pointed out the important role of financial calculation and analysis and decided to continue the competition. The scope of the competition included: financial planning and financial forecasting, target profit control and control of capital preservation and storage period, business decision-making , Earnings analysis, factor decomposition of financial indicators, floating interest rate penalty and other daily financial calculations. Ask students to calculate, will judge, will analyze. Calculation tools are used abacus. We ask students to refer to the school’s financial homework questions, “Accounting Newsletter” magazine, accounting title examination questions collection and other information, each prepared a competition test. Propositions require thoughtful, instructive, analytical, and show the correct answer. After the preparatory work is completed, a competition notice will be issued by the Academic Affairs Division. Contest questions are basically selected from the student propositions, divided into three types: the first