Official release: Comparison of changes in intermediate textbooks in 2022! The overall change exceeds 40%

finally! Turning out!

Officially announced the change of 22 years of intermediate teaching materials!

This year’s change can be described as


It’s right.

Especially accounting and economic law subjects.

The good news is that the intermediate textbook has also begun pre -sale.

But due to the end of the epidemic,

The official textbook has been late.

Come to the island to bring you to everyone

Textbook Detailed interpretation +2022 intermediate test preparation skills!

Get together!


22 years of intermediate teaching materials 3 changes interpretation

1. “Intermediate Accounting Practice” textbook changes

The textbook in 2021 was 391 pages, and the newly increased pages in 2022. The overall tone was mainly increased content. The first chapter of the first chapter was deleted.

(1) Debt reorganization

(2) Non -monetary asset exchange

(3) Leasing

(4) Hold non -current assets, disposal groups and termination operations to be available for sale

(5) Corporate merger

(6) Fair value measurement

The content of some chapters is refined or positioned with the new chapter, and the specific analysis is as follows:

(1) Inventory chapter -deleting the “concept of inventory”, it has little effect on preparation;

(2) Fixed asset chapter -deleting the “definition of fixed assets”, which has little effect on preparation;


(3) Invasive Assets Chapter -Adjust the “Overview of Invisible Assets”, delete the content of “intangible asset rental”, and skip the deletion content when listening to the class;

(4) Long -term equity investment chapter -new “joint venture arrangements” can be learned in advance;

(5) Investment real estate chapter -no substantial change;

(6) Financial assets and financial liabilities -delete the “determination of fair value” and explain it in Chapter 22 “Measurement of the fair value”. At the same time The purchaser has confirmed or has a consideration to form financial assets … “, can be learned in advance;

(7) Lending fee chapter -no real change, you can learn in advance;

(8) Financial Report chapter -delete the “cash flow form summary related content”, and move the relevant content of the operation to “hold non -current assets, disposal groups, and terminate operations” Instructions for adding or disposing of subsidiaries and its business during the period “, you can skip the delete part of the content or textbooks after schooling in advance;

(9) Government Accounting Chapter -Partially added and deleted, it is recommended to learn after the textbook is issued;

(10) Folk non -profit organization chapter -there is great adjustment, it is recommended to learn after the textbook is issued.

2. “Intermediate Financial Management” textbook changes

In addition to the new knowledge points displayed in the outline, the specific modified content does not have a great impact on the exam. Do not learn to delete the content of the modified content. Others can learn first.

Chapter 1, Chapter 2, first two, Chapter 3, Chapter 4 Except for equity fundraising content, Chapter 5, 6, Chapter VII, Chapter 8, Chapter 9, Chapter 10, you can learn first Essence

3. The change of the textbook of “Intermediate Economic Law”

On the whole, the biggest change is the deletion of two taxes. The entire chapter of the 4th chapter of the property law is added. Second, the chapter with a large change is the first chapter and the sixth chapter. There are also chapter 7 deleted more, which is conducive to learning.


How to prepare for the intermediate level in 22 years of zero foundation

The first stage (April-June)

Play the foundation. After studying a chapter or a knowledge point, cooperate with doing some exercises, and pay attention to the basic thinking ideas of the undergraduate subject.

The second stage (June-July)

Swipe questions. System, complete set of questions. This problem is mainly to develop a good answer habit, and learn to allocate reasonable allocation time. The real questions over the years are very important. The probability of coming out every year is close to 50%. You must master these real questions.

Third stage (July-September)

Do the wrong question. The real questions over the years are very important. Through the real questions of the test of the exams over the years, the wrong questions consolidate the knowledge points.

Clarify your actual knowledge level, choose the main direction according to the progress of review.

Suggestion: For the knowledge points that have been mastered, practice the topic, pay attention to the problem solving ideas, and correct the wrong questions in time to correct and sort out

Essence For the knowledge points that are not familiar with, look at the textbooks a few more times, and find relevant questions to practice on the basis of understanding until you are proficient.

The content of some chapters is refined or positioned with the new chapter, and the specific analysis is as follows:

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