《中级财务会计》是会计学专业的核心课程之一,在教学过程中出现了各种各样的问题,针对各种常见问题进行分析和探讨,指出必须要改革传统单一的教学方法,注重实践性教学环节,才能达到预期的较好教学效果。 “Intermediate Financial Accounting” is one of the core courses in accounting major. During the teaching process, various problems appeared and analyzed and discussed for all kinds of common problems. It pointed out that it is necessary to reform the traditional single teaching method and practice Sex teaching, in order to achieve the expected good teaching results.