CN203260228U - Rotating disk for accounting teaching - Google Patents
Rotating disk for accounting teaching Download PDFInfo
- Publication number
- CN203260228U CN203260228U CN 201320159425 CN201320159425U CN203260228U CN 203260228 U CN203260228 U CN 203260228U CN 201320159425 CN201320159425 CN 201320159425 CN 201320159425 U CN201320159425 U CN 201320159425U CN 203260228 U CN203260228 U CN 203260228U
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- accounting
- circular arc
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- fanning strip
- teaching
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Abstract
Aiming to solve the problems that in the existing accounting teaching, a beginner is liable to confuse one thing with another, unable to correctly classify all subjects, and unable to correctly master the one-to-one correspondence between the Chinese name and the English name of each subject, the utility model provides a rotating disk for accounting teaching. The rotating disk comprises three concentric circles or arcs, wherein the first concentric circle is provided with five sector plates for subject categories, the second concentric circle is provide with sixty sector plates for the Chinese names of the subjects, the third concentric circle is provide with sixty sector plates for the English names of the subjects, and a pointer is arranged on a central rotating shaft. The rotating disk for the accounting teaching has the advantages that teaching is combined with recreation, boring mechanical memorizing is converted to an interesting teaching progress, and the beginner is able to correctly master the classification of the accounting subjects and the one-to-one correspondence between the Chinese name and the English name of each subject in a short time.
Description
Technical field
The utility model relates to a kind of accounting educational aid, specially refers to a kind of accounting teaching swivel plate.
Background technology
In the accounting teaching process, the numerous account title of item is the emphasis of study.In accounting, some large classes, tens subjects have clear and definite classification, tens subjects need to be concluded in several large classes accurately.If add each section's purpose English name, need each section's purpose Chinese title correspondingly one by one with the English title, then, then it is concluded in the large class of correspondence.Existing accounting teaching method adopts substantially according to textbook memorize mechanicallys, obviously, existing accounting teaching method exists beginner Chang Rongyi and fastens one person's story upon another person, can not accurately classify to all subjects, more can accurately be with each section's purpose Chinese title and English title problem one to one.
Practical fresh content
Fasten one person's story upon another person for solving the beginner Chang Rongyi that existing accounting teaching method exists, can not accurately classify to all subjects, more can accurately be with each section's purpose Chinese title and English title problem one to one.The utility model proposes a kind of accounting teaching swivel plate.The utility model accounting teaching swivel plate comprises three concentric circless or circular arc, and first concentric circles is provided with 5 fanning strips, and second isocentric circular arc and the 3rd isocentric circular arc are provided with 60 fanning strips, wherein, subject classification fanning strip are arranged in first concentric circles; Subject Chinese fanning strip is arranged in second isocentric circular arc; In the 3rd isocentric circular arc, subject English name fanning strip is arranged; And, be provided with pointer on central rotating shaft.
Further, the base plate of the fanning strip of the utility model accounting teaching swivel plate placement formation concentric circles or circular arc is magnetic conductor.
Further, the back side of the fanning strip of the utility model accounting teaching swivel plate formation concentric circles or circular arc is provided with permanent magnet.
The beneficial effect of the utility model accounting teaching swivel plate is to teach through lively activities, memorize mechanically with dry the teaching process that is converted into game, make the beginner can grasp in the short period of time the accurate classification match of account title and the corresponding relation of Chinese and English name.
Description of drawings
Accompanying drawing 1 is the front view of the utility model accounting teaching swivel plate embodiment.
Below in conjunction with the drawings and specific embodiments, the utility model accounting teaching swivel plate is further described.
Embodiment
Accompanying drawing 1 is the front view of the utility model accounting teaching swivel plate embodiment, as seen from the figure, the utility model proposes a kind of accounting teaching swivel plate.The utility model accounting teaching swivel plate comprises three concentric circless or circular arc, first concentric circles is provided with the fanning strip that equates with accounting subject order categorical measure, second isocentric circular arc and the 3rd isocentric circular arc are provided with the fanning strip that equates with accounting subject order quantity, wherein, sign has accounting subject item name, i.e. subject classification fanning strip in first concentrically ringed fanning strip; Sign has accounting section purpose Chinese, i.e. subject Chinese fanning strip in the fanning strip of second isocentric circular arc; Sign has accounting section purpose English name, i.e. subject English name fanning strip in the fanning strip of the 3rd isocentric circular arc; And, be provided with pointer on central rotating shaft; Positive identification at subject classification fanning strip has the account title item name; The Chinese that account title is arranged in the positive identification of subject Chinese fanning strip; The English name that account title is arranged in the positive identification of subject English name fanning strip.Take off or load onto from base plate for convenience of the fanning strip that will consist of concentric circles or circular arc, the base plate that the utility model accounting teaching swivel plate is placed the fanning strip that consists of concentric circles or circular arc is magnetic conductor, and the back side that consists of the fanning strip of concentric circles or circular arc is provided with permanent magnet.
In addition, in this example, accounting subject order categorical measure is set to 5, is about to first concentrically ringed fan-shaped quantity and is set to 5, be also subject classification fanning strip and respectively sign the account title item name is arranged; Accounting subject order quantity is set to 60, be about to second isocentric circular arc and the 3rd quantity that isocentric circular arc is fan-shaped and be set to respectively 60, also be about to subject Chinese fanning strip and subject English name fanning strip be set to respectively 60 and respectively sign Chinese and the English name of account title are arranged.Wherein:
The account classification of accounting is categorized as by economic content: the 5 large classes such as assets class, profit and loss class, debt class, cost class and owner's equity;
Corresponding English: Assets, Profit and Loss, Liabilities, Cost and Proprietorship;
The accounting subject amounts to 60, is respectively:
Assets class: cash on hand; Cash in banks; Transaction property financial asset; Notes receivable; Accounts receivable; Advance money; Dividend receivable; Accounts receivable-others; Bad credit is prepared; Material purchases; Goods and materials in transit; Starting material; Material cost difference; Stock; Circulation material; Stock's reserve against decline in price; Prepaid and deferred expenses; Long-term Share Investment; The Long-term Share Investment depreciation is prepared; Capital assets; Accumulated depreciation; Fixed assets in liquidation; The pending property profit and loss; Accumulated amortization; Intangible asset; 27 subjects such as the preparation of intangible asset depreciation and deferred assets;
Corresponding English: Cash; Cash in bank; Trading financial assets; Note receivable; Account receivable; Advance money; Dividend receivable; Other notes receivable; Bad debt reserves; Supplies purchasing; Materials in transit; Raw materials; Materials cost variance; Finished goods; Turnover materials; Inventory falling price reserves; Deferred and prepaid expenses; Long-term investment on stocks; Long-term investments depreciation reserves; Fixed assets; Accumulated depreciation; Liquidation of fixed assets; Wait deal assets loss or income; Accumulative amortization; Intangible assets; Intangible assets depreciation reserves and Long-term deferred expenses;
Profit and loss class: 14 subjects such as main business income, other business incomes, fair value flexible loss and profit, gain on investments, nonoperation license, main business cost, other operating costs, business tax and additional, marketing expenses, managerial cost, financial expense, Write-downs loss, nonoperation expense and income tax expense;
Corresponding English: Prime operating revenue; Other operating revenue; The profits and losses on the changes in fair value; Investment income; Non-operating income; Operating costs; Other business expense; Other tax and associate charge; Operating expenses; Administrative expenses; Finance charge; Depreciation reserves; Non business expenditure and Income tax;
Debt class: short-term borrowing, notes payable, accounts payable, Deposit received, deal with 12 subjects such as worker's emolument, tax accrued, dividend payable, other creditors, accrued expenses, long-term loan, bonds payable and long-term payables;
Corresponding English: Current liability, Notes payable, Account payable, Deposit received, Accrued wages, Tax payable, Dividends payable, Other fund in conformity with paying, Drawing expense in advance, Long-term loans, Bonds payable, Long-term account payable;
Cost class: 2 subjects such as production cost and manufacturing expense;
Corresponding English: Cost of manufacture, Manufacturing overhead;
Owner's equity class: 5 subjects such as paid in capital, capital surplus, Surplus reserves, current year profit and split of the profit;
Corresponding English: Paid-up capital (or stock), Capital reserve, Surplus reserves, Current year profits and Profit distribution.
When concrete teaching, can first all fanning strips be taken off from base plate, require the beginner disaggregatedly fanning strip to be placed on one by one corresponding position according to the requirement of accounting account classification.The base plate of placing the fanning strip that consists of concentric circles or circular arc due to the utility model accounting teaching swivel plate is magnetic conductor, and the back side that consists of the fanning strip of concentric circles or circular arc is provided with permanent magnet, therefore, takes off or place fanning strip from base plate all very convenient.After the fanning strip of Chinese is placed correctly fully, then require the beginner with the placement corresponding to Chinese one by one of section's purpose English name.Thereby make whole teaching process active, lively, have interest, make the beginner can grasp in the short period of time the accurate classification of account title and the corresponding relation of Chinese and English name.
In addition, can also adopt and have game entertaining amount mode, the beginner is divided into two groups, member's rotating pointer of one group, make it point to certain account title classification, the student of another group need to find sign that the fanning strip of the Course in English corresponding with this classification is arranged from the fanning strip of One's name is legion, and is placed into corresponding position.If correct, but bonus point, otherwise, subtract minute.So can acquire accounting knowledge by the game of contest, make the beginner can grasp in the short period of time the accurate classification of account title and the corresponding relation of Chinese and English name.
Obviously, the beneficial effect of the utility model accounting teaching swivel plate is to teach through lively activities, memorize mechanically with dry the teaching process that is converted into game, make the beginner can grasp in the short period of time the accurate classification of account title and the corresponding relation of Chinese and English name.
Claims (3)
1. accounting teaching swivel plate, it is characterized in that: this teaching swivel plate comprises three concentric circless or circular arc, and first concentric circles is provided with 5 fanning strips, and second isocentric circular arc and the 3rd isocentric circular arc are provided with 60 fanning strips, wherein, subject classification fanning strip is arranged in first concentric circles; Subject Chinese fanning strip is arranged in second isocentric circular arc; In the 3rd isocentric circular arc, subject English name fanning strip is arranged; And, be provided with pointer on central rotating shaft.
2. accounting teaching swivel plate according to claim 1, is characterized in that, the base plate of placing the fanning strip that consists of concentric circles or circular arc is magnetic conductor.
3. accounting teaching swivel plate according to claim 1, is characterized in that, the back side that consists of the fanning strip of concentric circles or circular arc is provided with permanent magnet.
Priority Applications (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN 201320159425 CN203260228U (en) | 2013-04-02 | 2013-04-02 | Rotating disk for accounting teaching |
Applications Claiming Priority (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN 201320159425 CN203260228U (en) | 2013-04-02 | 2013-04-02 | Rotating disk for accounting teaching |
Publications (1)
| Publication Number | Publication Date |
|---|---|
| CN203260228U true CN203260228U (en) | 2013-10-30 |
Family
ID=49472774
Family Applications (1)
| Application Number | Title | Priority Date | Filing Date |
|---|---|---|---|
| CN 201320159425 Expired - Fee Related CN203260228U (en) | 2013-04-02 | 2013-04-02 | Rotating disk for accounting teaching |
Country Status (1)
| Country | Link |
|---|---|
| CN (1) | CN203260228U (en) |
Cited By (1)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN110349520A (en) * | 2019-06-20 | 2019-10-18 | 袁英皓 | A kind of finance data analysis displaying device |
-
2013
- 2013-04-02 CN CN 201320159425 patent/CN203260228U/en not_active Expired - Fee Related
Cited By (1)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN110349520A (en) * | 2019-06-20 | 2019-10-18 | 袁英皓 | A kind of finance data analysis displaying device |
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Legal Events
| Date | Code | Title | Description |
|---|---|---|---|
| C14 | Grant of patent or utility model | ||
| GR01 | Patent grant | ||
| C17 | Cessation of patent right | ||
| CF01 | Termination of patent right due to non-payment of annual fee |
Granted publication date: 20131030 Termination date: 20140402 |