《初级会计实务》是我国会计专业技术初级资格考试科目之一(另一科目为经济法基础),笔者在中级财务会计教学中,对2014年《初级会计实务》教材中三处账务处理提出疑问,提出更为合理的处理方法。 “Primary Accounting Practice” is one of the subjects of accounting professional and technical primary qualification examination in our country (the other subject is the basis of economic law). In the teaching of intermediate financial accounting, the author puts forward three accounting treatments in the textbooks of primary accounting practice in 2014 Doubt, put forward a more reasonable approach.