Intermediate accounting study mainly includes three subjects: Intermediate Accounting Practice, Financial Management and Economic Law. Intermediate Accounting Practice is the basis of the other two courses. After mastering the relevant contents of Intermediate Accounting Practice, the learning of the other two subjects will be easier. Intermediate Accounting Practice mainly studies the general theory of intermediate accounting practice, inventory, fixed assets, intangible assets, long-term equity investment, asset impairment, financial assets and financial liabilities, employee compensation and borrowing costs, financial reports, changes and error correction of accounting estimates, events after the balance sheet date and government accounting. Financial Management mainly studies budget, financing, investment, working capital, cost management, etc. The Economic Law mainly studies the relevant legal systems involved in the accounting industry, such as corporate legal system, contract legal system, corporate income tax legal system, etc.
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