中级会计实务(二)主要考核仅在某些企业中存在的特殊会计业务(如外币业务)、跨跃单一会计主体的会计业务(如合并会计报表)、所得税会计以及借款费用等会计准则涉及的特殊会计业务。相对于会计实务(一)所涉及的企业经常、普遍存在的会计业务而言,会计实务(二)的内容有一定的深度,并且有些章节内容之间有很强的关联性,如关联方关系及其交易与合并会计报表的合并范围;有些章节涉及的内容从方法上有一定的类比性,如债务重组与非货币性交易;有些章节与某 Intermediate Accounting Practices (II) Major Examinations The accounting standards for accounting services (such as consolidated financial statements), accounting levies and borrowing costs that only exist in certain enterprises, such as special accounting services (such as foreign currency businesses), accounting levies by a single accounting entity Special accounting business. Relative to the accounting practice (a) of the enterprises involved in the regular, ubiquitous accounting business, accounting practices (b) of the content there is a certain depth, and some sections have a strong correlation between content, such as related party relationships As well as the scope of consolidation between the transactions and the consolidated financial statements. Some sections involve some methodological analogies, such as debt restructuring and non-monetary transactions. Some sections relate to certain