Abstract: Practice training of accounting specialty needs to combine with field practice to carry out simulation design, but the actual financial resources have many different colors, different seals, and deliver necessary formalities in different departments. Thus, the true accounting of institutions of higher education practice makes it difficult to simulate, and influence the training effect. An effective way to solve this problem is to make the image of business entity in the accounting practice in the classroom. We set up a produced content of business entity image, including: live for business or the company as a whole; live for the supply, production and sales as a whole of operation process; business enterprises pay taxes through the live-action, etc. This papers will be business entity image used in specific training project, including: the basic accounting practice, intermediate financial accounting practice, the cost accounting practice, and the tax business training.