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2002年我省《中级会计实务（二）》的考试及格率为51％,在中级会计资格考试的四个科目中是最高的。分析其原因,一是考生全面而系统地掌握了该门课程的应试内容,二是试题难度相对其他考试科目要小一些。与《中级会计实务（一）》相比,客观题的分值由50分减至40分,主观题的分值由50分增至60分。 一、试题考点及分值分布情况（见表一）
In 2002, the passing rate of “Intermediate Accounting Practice (II)” in our province was 51%, which was the highest among the four subjects of Intermediate Accounting Qualification Examination. Analysis of the reasons, first, candidates comprehensive and systematic grasp of the course content of the exam, the second is the difficulty of the examination questions relative to other subjects to be smaller. Compared with “Intermediate Accounting Practice (I)”, the score of objective questions is reduced from 50 to 40, and the score of the subjective questions from 50 to 60. First, test questions and points distribution (see Table I)