《中级会计实务》一、教材基本结构和主要变化中级会计职称考试三门课程中,中级会计实务是内容最多,考试难度最大的课程。2006年教材内容没有变化,共分17章,基本结构是:基本理论(第1章:总论);企业会计六要素的核算一般问题的处理(第2—11章:资产、负债、所有者权益、收入、费用 “Intermediate Accounting Practice” First, the basic structure of teaching materials and major changes Intermediate accountant exam three courses, intermediate accounting practice is the content of the most difficult exams. The content of teaching materials in 2006 has not changed, is divided into 17 chapters, the basic structure is: basic theory (Chapter 1: General); accounting of six elements of business accounting general issues of treatment (Chapter 2-11: assets, liabilities, owners Equity, income, expenses