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中级会计实务(一)考试的题型包括五种,即单项选择题、多项选择题、判断题、计算分析题、综合题,其中前三种题型(客观题)的分数比重不会超过50％,则后两种题型(主观题)的分数比重不会低于50％。本科目考试的重点内容主要是:第三章中应收票据的入账、期末计息、背书转让、贴现的计算及账务处理;第四章中存货取得、原材料按计划成本收发、存货期末计价和转销的计算及账务处理;第五章中短期投资、长期债权投资(含可转换债券)、长期股权投资(成本
Intermediate accounting practice (a) the exam questions include five kinds, that is, single choice, multiple choice, judgment, calculation analysis, comprehensive questions, of which the first three kinds of questions (objective) scores will not exceed the proportion of 50%, then the latter two kinds of questions (subjective questions) the proportion of not less than 50%. The main contents of this subject examinations are: accounting for notes receivable in Chapter 3, the end of the period interest, endorsement transfer, discount calculation and accounting treatment; Chapter IV of inventory acquisition, raw materials according to the planned cost of delivery, inventory valuation at the end (Including convertible bonds), long-term equity investment (cost