随着时代的发展和要求,《会计英语》成为高职院校会计专业的一门重要课程。本文结合高职学生特点阐述第一堂专业英语课的重要性,以及如何上好第一堂课使之为学生的后续学习做好铺垫。 With the development and requirements of the times, “Accounting English” has become an important course of accounting major in higher vocational colleges. In this paper, the importance of the first professional English class is explained based on the characteristics of the students in higher vocational colleges, and how to make the first class a good foundation for the students’ follow-up study.