中级会计实务（一）考试科目２００２年的考试内容在上年基础上发生了较大的变化，部分内容按新颁布的具体会计准则和会计制度进行了修改，如坏账的核算方法及计提坏账准备的范围，长期股权投资、固定资产、在建工程、无形资产的核算及资产负债表等；同时还增加了建造合同核算 Intermediate Accounting Practices (I) Exam Subjects The examination contents of 2002 have undergone major changes based on the previous year. Some of the contents have been revised according to the newly promulgated specific accounting standards and accounting systems, such as the method of accounting for bad debts and provision for bad debts The scope of preparation, long-term equity investment, fixed assets, construction in progress, accounting of intangible assets and balance sheet; also increased the construction contract accounting