会计语言的可接受性研究

摘要

会计教学是一项理论和实践并重的教学工作。其中，会计语言在会计教学中扮演着相当重要的角色，它不仅是教师传授会计专业知识的工具，而且也是学生学以致用的载体。本文从会计语言的历史沿革出发，结合相关例子和分析，总结会计语言的可接受性的实践标准。%Accounting teaching is an equal emphasis on theory and practice of teaching. Among them, the accounting lan-guage plays an important role in the accounting teaching, it is not only the expertise of teachers to teach accounting tool, but also the students to apply their knowledge of the carrier. From the historical evolution of accounting language, combining rel-evant examples and analysis, summarized acceptability standard of accounting practice language.