The teaching of intermediate accounting is important factor to accounting department,and now,it is facing a series of problem.

? In accounting field,advanced financial accounting were recognized early before.

The logic system of financial accounting;

On the financial accounting teaching for higher vocational students;

This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference.

Discussing the relation between finance accounting and income tax accounting will be favourable to expliot the counterpart and improve itself.

With the rapid development of the market economy in our country,more and more problems concerning finance accounting in economic disputes and economic cases need the forensic accountants to investigate,take evidence and appraise from the special point of accounting,and law so as to provide the law courts with the expert opinions.

Nowadays,there exist many problems in the curriculum of financial accountant,such as the lagging teaching methods and measures,particular stress on the mode of practice teaching,weak effect,etc.

The differences and connections between tax payment accountant and financial accountant are analyzed datailedly.

The financial accountant is the key course with specialized accounting,and the follow-up course on “accounting foundation”too.

In view of the reform on the teaching material“Intermediate Practice Accounting” for the qualification examination on accounting technique in 2001 as well as the characteristics of our students,this article provides several learning methods and suggestions in order to help students to improve their study efficiency in the qualification examination within limited tim