中级财务会计是一门继会计学原理之后,重点讲解在企业具体经济业务流程中如何应用财务会计的基本理论和方法,编制会计报告的课程。它具有很强的应用性和实务性,是会计学本科专业学科体系中的核心专业课程。在课时有限的情况下如何克服内容复杂、容量庞大的困难,提高中级财务会计的教学效果,下面笔者分别从教材、教学方法和教学手段等3方面进行分析。一、如何选择合适的中级财务会计教材 Intermediate financial accounting is a theory of accounting, followed by a focus on explaining how to apply financial accounting in the specific business processes of enterprises, the basic theory and method of preparation of accounting reports courses. It has a strong applicability and practicality, is the core of accounting undergraduate professional discipline system. How to overcome the difficulty of complicated content and huge capacity under the circumstance of limited hours and improve the teaching effect of intermediate financial accounting. The author analyzes the following three aspects from teaching materials, teaching methods and teaching methods respectively. First, how to choose the appropriate intermediate financial accounting materials