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今年的考题总体来讲难度适中,试卷出题体现了很高水准,考核点覆盖教材全部,回避了一些有争议内容,符合中级会计应具备的知识体系要求,充分体现了中级财务会计考试的检测、考核功能,说明中级财务会计考试是一门“素质测验”而不是“应试测验”,如果考生判断能力强,基本功扎实,可以取得较高的答题准确率。但也有不少的考生抱怨试题难度较大,这主要是考生知识体系不健全,对知识点掌握不牢固,不熟练造成的。因此期望合格的考生要知道,对于会计知识的掌握,知晓是不够的,熟练是必要的。下面
This year’s exam questions generally moderate difficulty, the test paper shows a very high standard of assessment points covering all teaching materials, to avoid some of the controversial content, in line with intermediate accounting should have the knowledge system requirements, fully embodies the Intermediate Financial Accounting Examination , Examination function, indicating that intermediate financial accounting examination is a “quality test” rather than “test-examination”, if the examinee to determine ability, solid foundation, you can get a higher accuracy of the answer. However, there are also many candidates who complain about the difficulty of the test questions, which is mainly due to the imperfect knowledge system of the candidates, the weak grasp of the knowledge points and the unskilledness. So expect qualified candidates to know that for the mastery of accounting knowledge, knowledge is not enough, proficiency is necessary. the following