全国会计专业技术资格考试指定教材《中级会计实务》（上、下）（２００１年用书），是一本编写较为精细、实用的考试教材。但由于目前会计学发展较快，新增内容较多，为了帮助广大考生和学习者更好理解和把握，现对书中部分难点与疑点地提出，进行必要的分析并举例操作，以供 The national accounting professional and technical qualification exam designated materials “Intermediate Accounting Practice” (upper and lower) (2001 book), is a preparation of more sophisticated and practical examination of teaching materials. However, due to the current rapid development of accounting, more new content, in order to help the majority of candidates and learners to better understand and grasp, the book is now part of the difficult and doubtful point to make the necessary analysis and examples of operations for