Overall analysis:

About 85% of the contents of Accounting and Intermediate Accounting Practice overlap, and most of the overlapping contents are handled the same. However, due to the changes in the note teaching materials in 217, the intermediate teaching materials have not been changed, so some contents are handled inconsistently, so special attention should be paid to avoid confusion. In addition, the test questions of the note-taking exam are more difficult, and the intermediate exam is relatively less difficult, and the distribution of important test sites of the note-taking exam and the intermediate exam is not exactly the same, so different subjects should focus on preparing for the exam.

Note Accounting VS Finance and Accounting

Overall analysis:

About 8% of the accounting parts of Accounting and Finance and Accounting overlap, and most of the accounting treatment of the overlapping contents is the same. However, due to the changes in the note teaching materials in 217, the tax accountant teaching materials have not been released, so it is necessary to pay attention to whether the subsequent tax accountant teaching materials will change. In addition, the test questions of the note-taking exam are more difficult and have fewer topics; However, the tax accountant exam is relatively difficult and has a large number of questions, so when preparing for exams in different subjects, appropriate methods should be chosen.

Intermediate Accounting Practice VS Finance and Accounting

Overall analysis:

About 7% of the accounting parts of Intermediate Accounting Practice and Finance and Accounting overlap, and the accounting treatment of the overlapping contents is basically the same, so the difficulty of examination is not much different.

Accounting Department summarizes the related issues of Intermediate Accounting Practice and Certified Public Accountant Accounting:

Compared with the primary accounting title exam, the intermediate accounting title exam has one more subject, and the three subjects are Intermediate Accounting Practice, Financial Management and Economic Law, respectively. Compared with the primary accounting title, the research content is more and deeper.

The CPA exam is the only accounting exam with signature right. Power represents responsibility, and responsibility needs ability support. Without the accumulation of excellent professional knowledge, it is impossible to be competent for the job and to win the CPA exam.

The research on accounting practice in Intermediate Accounting Practice is not as deep as that in Accounting, and the two are progressive. Accounting covers a wider range and is more in-depth than Intermediate Accounting Practice.

Further explanation is that Accounting contains the contents of Intermediate Accounting Practice, so there is no pressure to take the Intermediate Accounting Practice, and it is impossible to pass the Accounting Examination.