《中级财务会计》是全国高等教育自学考试经济管理类会计专业的必修课程,是为自学应考者讲授企业财务会计的基本理论、基本方法和培养应用能力而设置的一门专业课程。一、《中级财务会计》各章重点、难点第一章绪论通过本章学习,自学应考者需要重点掌握的内容主要包括:财务会计 “Intermediate Financial Accounting” is a compulsory course in economics and management accounting in the national higher education self-study exam. It is a specialized course for self-study applicants to teach basic theories and basic methods of financial accounting in enterprises and to cultivate practical ability. First, the “Intermediate Financial Accounting” Chapter priorities, difficulties Chapter I Introduction Through this chapter, self-study candidates need to focus on the main contents include: financial accounting