一、课程性质与课程特点(一)课程性质《中级财务会计》是以实现会计目标为出发点,按照一般公认会计原则,对企业发生的经济业务进行确认、计量、记录和报告的会计学专业课程,是会计学专业专科阶段的核心课程,《基础会计》是其前奏,《高级会计学》是其延伸。根据2009秋新修订的会计学专科教 First, the nature of the course and the characteristics of the course (a) the nature of the course “Intermediate Financial Accounting” is based on the realization of the accounting objectives as a starting point, in accordance with generally accepted accounting principles, the business of the economy to identify, measure, record and report accounting professional courses , Is the core course of accounting specialty, “basic accounting” is its prelude, “advanced accounting” is its extension. According to the 2009 autumn revised accounting specialty teaching