Examination content
Examination content: Compared with the primary level, the examination content of the intermediate accounting title examination seems to have an additional subject of financial management. This understanding is wrong. The depth and breadth of knowledge investigated by the intermediate and the primary are not at the same level, and the intermediate is more like the horizontal and vertical extension of the primary. Intermediate financial management, a subject with a higher intermediate level, is abstract, with many formulas and a large amount of calculation. It pays more attention to the comprehensive level and practical ability of candidates, and requires candidates to have strong understanding and calculation ability, which is very challenging.
Apply for qualification
One of the differences between primary accounting and intermediate accounting is the entry requirements. The entry threshold of primary accounting is low, and only high school education or above is required, while intermediate accounting will be relatively improved. In addition to having at least a college degree or above, you must have a certain number of years of work experience before you can apply.
Examination cycle
The intermediate accounting title examination requires candidates to pass three subjects within two years, while the primary accounting title examination requires candidates to pass two subjects at a time. This also shows that the intermediate level is more difficult and the preparation time is longer.
What is the relationship between primary accounting and intermediate accounting?
In fact, there is no connection between primary accounting and intermediate accounting. Primary accounting can be said to be biased towards basic knowledge, while intermediate accounting represents professional content, with different employment nature. For candidates, junior accountants and intermediate accountants are free to choose to apply. Didn't say they had to apply for intermediate accountant first. For those who intend to enter the accounting profession, it is still recommended to apply for junior accountants first, and then apply for intermediate accountant promotion after a solid foundation.