中级财务会计为基础会计学与高级财务会计学之间搭起了一座沟通的桥梁,是会计专业的必休课程之一,对学习会计的学生具有重要的意义。基于会计教学改革的要求,单一的教学方式已经不能满足社会以及学生的需求,多元化的会计教学模式才是当今会计教学的发展趋势。中级会计专业是会计专业的重要组成部分,其中,主要内容包括对企业资产的计算方式的介绍、各种会计类的核算方法以及从事会计工作的人员应该遵循的工作守则等。多元 Intermediate financial accounting as a basis for accounting and advanced financial accounting to set up a bridge between the communication, accounting is one of the must-break course of study, accounting and accounting students have an important significance. Based on the requirements of accounting teaching reform, a single teaching method can no longer meet the needs of society and students. The diversified accounting teaching mode is the trend of today’s accounting teaching. Intermediate accounting major is an important part of the accounting profession, including the main contents include the calculation of enterprise assets, the introduction of a variety of accounting methods and accountants in the accounting staff should follow the code of practice. Multiple