会计课是一门操作性较强的课程，只要你具备会计实务操作基础，再添加些课本上的理论知识，便能凑合着上课了，就好象老会计带徒弟，徒弟学会了整套核算方法，师傅的任务便告完成。会计教师要达到这个标准还是比较容易的。但是以学校教学的要求来衡量，上述标准只能算低层次的 Accounting class is a highly operable course, as long as you have the basis of accounting practice, add some theoretical knowledge on the textbook, you can make do with the class, as if the old accounting with apprentice, apprentice learned the whole set of accounting methods , The master’s task will be completed. Accounting teachers to achieve this standard is still relatively easy. However, according to the requirements of school teaching, the above criteria can only be regarded as low-level