《中级财务会计》是会计学专业必修的一门课程,相对于《会计学原理》课程而言,其内容的深度和广度都有了较大的拓展。并随着新企业会计准则的推广应用,其内容又有了更大的变化。一、学习重点 “Intermediate Financial Accounting” is a compulsory course of accounting major, compared with the “Principles of Accounting” curriculum, the depth and breadth of its content have been greatly expanded. With the popularization and application of the new accounting standards for business enterprises, the content has been greatly changed. First, the learning focus