Intermediate Accounting
中级财务会计深入探讨财务会计的核心议题，基于会计准则详细讲解资产、负债、所有者权益、收入、费用等各会计要素的确认与计量。内容包括金融资产、存货、长期股权投资、固定资产、无形资产、负债、收入确认、所得税会计、租赁会计、养老金会计等专题，是会计专业最重要的核心课程之一。
Intermediate Accounting delves into core financial accounting topics, providing detailed coverage of recognition and measurement of assets, liabilities, equity, revenues, and expenses based on accounting standards. Topics include financial assets, inventory, long-term equity investments, fixed assets, intangible assets, liabilities, revenue recognition, income tax accounting, leases, and pensions—one of the most important core courses in accounting.
选取一家上市公司公开的财务报告，针对其中涉及的复杂会计交易（如金融工具、长期股权投资、企业合并、收入确认、所得税、租赁等）进行分析，说明其会计处理方法是否符合准则要求。同时对公司财务状况、经营成果和现金流量进行综合分析，撰写研究报告。
Select a public company's financial report and analyze complex accounting transactions (financial instruments, long-term equity investments, business combinations, revenue recognition, income taxes, leases, etc.), evaluating whether the treatments comply with standards. Conduct a comprehensive analysis of the company's financial position, results of operations, and cash flows in a research report.