全国会计专业技术资格考试中级会计实务(一)主要考核《企业会计制度》中会计核算的基本前提和一般原则、六大会计要素的定义、确认、计量、记录、报告等内容和与会计要素相关的准则以及预算会计的一般内容。本文谈谈学习《中级会计实务(一)》过程中应注意的几个问题,以助于应试者学习。一、会计核算的基本前提和一般原则会计核算基本前提中的会计主体前提在实务中有许多应 (A) the main assessment of “Accounting System for Business Enterprises” in the basic premise and general principles of accounting, the definition of the six accounting elements, identification, measurement, records, reports and other relevant elements of the accounting As well as the general content of budget accounting. This article talked about the study of “Intermediate Accounting Practice (a)” several issues should be noted in order to help candidates learn. First, the basic prerequisites and general principles of accounting The basic premise of accounting, the main prerequisite for accounting in practice there are many