Abstract: Accounting is a strong theoretical and practical subjects. Applied undergraduate accounting students' practice ability is especially concerned by employing units. In this paper, by establishmenting the core practice ability of students majoring in accounting, it expounds the applied undergraduate accounting professional three levels of core practice ability, and put forward the training measures which is consisted by the high-quality double-qualified teachers and practical teaching evaluation system to realization accounting professional core practice ability.

Key words: accounting professional, core practice ability, training measures