Learning is an art of method. Only by summarizing good learning methods can we use them flexibly. Next Linyi accounting training school to recommend some effective memory methods, students may wish to try!
一，构造记忆的公式法
1、 The formula method of constructing memory
运用汉语谐音、谐音或编韵将记忆的内容压缩成一两句话，读起来既朗朗上口，又押韵，通俗易懂。如经济合同的内容可编制为“一标两量价款报酬，一方违约责任”。“一个标准”中，“两个数量”是指质量和数量，“价款报酬”是指价款和报酬，“当事人在期限内违反义务”是指期限、履行方式、履行地点和违约责任。
Use Chinese homophony, homophony or rhyme to compress the memory into one or two sentences, which is easy to read and rhyme. For example, the content of an economic contract can be formulated as "one bid, two amounts of payment, one party's liability for breach of contract". In one standard, "two quantities" refers to quality and quantity, "price remuneration" refers to price and remuneration, "Party's breach of obligations within the time limit" refers to time limit, method of performance, place of performance and liability for breach of contract.
简短的两句话，包括每个内容，简明，通俗易懂，稍有联想，就会对内容有所了解。
Two short sentences, including each content, are concise, comprehensive, easy to understand, with a little association, you will understand the content.
二是记忆的数字组合方法
The second is the number combination method of memory
《易关》，关于内容的数量比较多，归纳起来，大致可以分为三大类:类是以时间为特征的。例如，商业票据的支付期限不超过6个月;公司上市条件之一:公司开业3年以上，并在过去3年实现盈利。另一个以百分数为特征。例如，企业的法定盈余公积金按税后利润的10%提取;进项税额可按企业购买的免税农产品和废旧物资进项税额的10%计算，并可从销项税额中扣除。第三个特征是钱的数量。如:科技发展咨询服务有限公司注册资本10万元;公司申请上市的条件之一:公司股份总额不得少于人民币5000万元。根据以上方法对数字内容的相关特征进行分类，从不同方面把握内容，加深印象。
Yiguan has a large number of contents, which can be roughly divided into three categories: the first one is characterized by time. For example, the payment term of China's commercial paper is no more than six months; one of the conditions for the company to be listed is that the company has been in operation for more than three years and has made profits in the past three years. The other is characterized by percentages. For example, the legal surplus reserve of an enterprise is withdrawn at 10% of its after tax profit; the input tax can be calculated at 10% of the input tax of tax-free agricultural products and waste materials purchased by the enterprise, and can be deducted from the output tax. The third characteristic is the amount of money. For example: the registered capital of science and Technology Development Consulting Service Co., Ltd. is 100000 yuan; one of the conditions for the company to apply for listing: the total amount of shares of the company shall not be less than 50 million yuan. According to the above methods, we classify the relevant characteristics of digital content, grasp the content from different aspects, and deepen the impression.
三、减少单词记忆的方法
3、 Ways to reduce word memory
取一些内容的一个或几个关键词组成一个句子，取其倾斜度，用点面。如材料按实际发放的五种方式定价，即:、先出法、加权平均法、移动加权平均法、个别定价法和后进先出法。股票发行的原则是公开、公平、公正。相同的股份、相同的权利、相同的利益被浓缩成三个原则，即“三等份、两等份”等等。
Take one or several key words of some content to form a sentence, take its inclination and use point face. For example, materials are priced according to five methods of actual distribution, namely: first in first out method, weighted average method, moving weighted average method, individual pricing method and last in first out method. The principle of stock issuance is open, fair and just. The same shares, the same rights and the same interests are condensed into three principles, namely, "three equal shares, two equal shares", etc.
四、列表记忆法
4、 List memory
为了避免混淆，一些内容千差万别，性质相似的内容可以通过表格的形式进一步理解，直观易懂。
In order to avoid confusion, some contents are quite different, and the contents with similar properties can be further understood in the form of tables, which are intuitive and easy to understand.
五、记忆对比法
5、 Memory contrast
市场经济下的企业既是债权人又是债务人，所以涉及债权债务的相关业务可以通过比较的方法来把握。如:购买债券(投资)和发行债券(融资)溢价、折价摊销等会计处理，让很多人感到头疼。其实只要通过比较，掌握以下要领，就不难理解。是否这个问题或购买债券,利息和带电乘以计算面值,票面利率,和多余的或折价摊销高于或低于票面价值应当调整的方向和主题名称借款人和借款人。发行债券时，溢价的摊销金额在借方，折价的摊销金额在贷方;而购买完债券后，折价摊销正好相反。
Under the market economy, enterprises are both creditors and debtors, so the related businesses involving creditor's rights and debts can be grasped by comparison. For example, the accounting treatment of bond purchase (investment) and bond issuance (financing) premium, discount amortization, etc., makes many people feel headache. In fact, as long as we master the following points through comparison, it is not difficult to understand. Whether this issue or the purchase of bonds, interest and charged multiplied by the calculated par value, coupon rate, and excess or discount amortization above or below the par value should be adjusted by the direction and subject name of the borrower and borrower. When issuing bonds, the amortization amount of premium is in the borrower, and the amortization amount of discount is in the lender; after purchasing bonds, the amortization amount of discount is just the opposite.
第六，归纳总结记忆法
Sixth, inductive summary memory
辅导书对于每个科目，复习一到两次，适当做一些总结，相同和相似的点，集中在一起，一方面把握，防止遗漏;另一方面，可以为各学科的知识结构体系建立一个框架。在此框架的基础上，可以扩展到相关章节的具体内容。例如，在财务管理中，它主要由融资、投资和分配组成。每个块由目的、类型、要考虑的因素和方法等组成。每个块被进一步划分为几个分支，并逐层分解。这样的财务管理知识结构体系是在头脑中形成的。
For each subject, review one or two times in the guidance book, and make some summaries appropriately. The same and similar points are concentrated together. On the one hand, grasp the overall situation and prevent omission; on the other hand, establish a framework for the knowledge structure system of each subject. On the basis of this framework, it can be extended to the specific content of relevant chapters. For example, in financial management, it mainly consists of financing, investment and distribution. Each block consists of purpose, type, factors and methods to be considered, etc. Each block is further divided into several branches and decomposed layer by layer. Such a knowledge structure system of financial management is formed in the mind.
以上就是临沂会计培训学校的介绍，希望对您有所帮助，如果您想了解更多关于会计培训的相关知识，欢迎致电我们。
The above is the introduction of Linyi accounting training school. I hope it can help you. If you want to learn more about accounting training, please call us.
