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2001年的《中级会计实务》由往年的一科改为今年的《中级会计实务》(一)和《中级会计实务》(二)两科,并且在《中级会计实务》(二)中增加了不少新内容。笔者认为《中级会计实务》(一)的重点、难点及考点主要是: 1.存货的盘存制度、计价方法。特别是成本与可变现净值孰低法的运用; 2.投资。特别是长期股权投资权益法的运用,长期股权投资的减值和处置; 3.流转税的会计核算,特别是增值税、消费税、营业税、城建税和教育费附加的综合运用; 4.长期应付债券的计算及财务处理; 5.所有者权益的内容及核算; 6.收入的确认与计量,主要是具体会计准则的理解与运用; 7.资产负债表和利润表的编制方法。《中级会计实务》(二)的重点、难点与考点主要是: 1.外币业务的核算,主要是期末汇兑损益的计算与账务处理; 2.所得税会计,特别是永久性差异和时间性差异以及应付税款法和纳税影响会计法(递延法、债务法)的运用; 3.债务重组,特别是附有条件的债务重组; 4.会计政策、会计估计变更和会计差错更正,包括账务处理和报表的重新编制问题;
In mid-2001, the “mid-level accounting practice” was changed from one subject in previous years to two such subjects as “Intermediate Accounting Practice” (I) and “Intermediate Accounting Practice” (II) this year and an increase in “Intermediate Accounting Practice” A lot of new content. The author believes that “intermediate accounting practices” (A) of the key, difficult and test centers are: 1. Stock inventory system, pricing method. Especially the use of the lower of cost and net realizable value. 2. Investment. Especially the long-term equity investment law, the impairment of long-term equity investment and disposal; 3. The accounting of turnover tax, especially the comprehensive application of value-added tax, consumption tax, business tax, urban construction tax and education surcharge; Bond calculation and financial treatment; 5. Content and accounting of owner’s equity; 6. Recognition and measurement of revenue, mainly the understanding and application of specific accounting standards; 7. Method of preparation of balance sheet and income statement. The main points, difficulties and test centers of “Intermediate Accounting Practice” (II) are: 1. The accounting of foreign currency business is mainly the calculation and accounting of the exchange gains and losses at the end of the period; 2. The income tax accounting, especially the permanent difference and the time difference As well as the tax law and the impact of tax accounting law (deferred law, debt law); 3. Debt restructuring, especially conditional debt restructuring; 4. Accounting policies, changes in accounting estimates and accounting errors, including accounting Reprocessing and reprogramming of reports;