中级会计实务的合并意义,很多权威人士、权威媒体已经做了归纳总结。根据《中国财经报》的说法,“合并是对会计实务知识的一次科学、系统的整理,对于考生来说既加大了考试难度,又减少了工作量,也为我们明确了测试的重点”。这句话,概括出“合并”对教材、考生、命题的多重影响 Intermediate meaning of the consolidation of accounting practices, many authorities, authoritative media has done a summary. According to the “China Financial and Economic News,” saying, “Merger is a scientific and systematic accounting knowledge of practice, for the candidates not only increased the difficulty of the examination, but also reduce the workload, but also for our clear test focus” . This sentence summarizes the “merger” of the textbooks, candidates, the multiple effects of propositions