在《中级会计实务》教材中,对某项内容可能会讲解国际惯例的规定,我国会计界的几种观点以及我国会计法规,会计准则和会计制度如何规定等,这些内容对于考生来讲,最重要的是现行制度(股份有限公司会计制度,行业会计制度,8大具体会计准则)的规定和具体的业务处理办法两个方面。笔者认为,《中级会计实务》教 In the “Intermediate Accounting Practice” textbook, a content may explain the provisions of international practice, China’s accounting profession, several points of view, as well as China’s accounting regulations, accounting standards and accounting regulations, how to provide these elements for the candidates, the most Important is the current system (limited liability company accounting system, industry accounting system, eight specific accounting standards) provisions and specific business approach two aspects. The author believes that “intermediate accounting practice” teaching