模拟实训(以下简称实训)全称为手工会计综合模拟实训,它是高职院校会计专业开设的一门应用型课程,学生在教师的指导下,从身处的模拟会计机构和若干个会计岗位中,获得实务操作、账务处理的体验,理解并掌握会计人员必须遵从的《会计法》、《会计基础工作规范》的有关规定,为毕业后较快地适应基层会计工作做必要的过渡。 Simulation training (hereinafter referred to as training) full name for the manual accounting comprehensive simulation training, it is a vocational college accounting major opened an application-based curriculum, students under the guidance of the teacher, from living in the analog accounting institutions and some Accounting positions, access to practical operation, accounting treatment experience, to understand and master accountants must comply with the “Accounting Law”, “Accounting Standards Working Regulations,” the relevant provisions for graduates to quickly adapt to the basic accounting work necessary Transition.