Intermediate Accounting Practice - 2005 Edition National Accounting Professional Qualification Examination Review Essentials and Self-Assessment Question Bank

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Features: The 2005 edition of the exam preparation series, organized by the editorial department of "Financial and Accounting," finally debuts under the brand name "Golden Finger." This series is the result of the dedicated collaboration, meticulous exploration, and fine-tuning by the editorial, publishing, and writing expert team. From the pilot program three years ago to the establishment of this brand today, we have undergone a process of (harmonization), (abandonment), innovation, and improvement based on summarizing experience and learning from others. This process has been arduous and challenging, but also highly effective. It can be said that it was a transformation like a cocoon turning into a butterfly. Counting this year, this is my third time writing the preface for this series. The first two times, especially the second time, I was particularly cautious and careful in my words because we lacked experience and had not yet achieved a full understanding of ourselves and others. This year, as I write these words, I am filled with passion and confidence. Because I believe that effort leads to rewards, and I believe in the efforts our team has made. Compared to the previous two years, due to adjustments in the exam subjects, exam syllabi, and the content of mainstream textbooks, this year's series has also undergone significant changes: First, the intermediate-level books are divided by subject, allowing candidates to spend less money to obtain more directly relevant content and more systematic guidance. Second, the "Essentials" section has been expanded to include chapter summaries and three years of exam trend analysis for each chapter, with an added emphasis on chapter exercises. This is not only beneficial for exam preparation but also helps candidates truly master the content of each chapter. Third, we have added a set of mock exams for each subject, increasing the number from three sets to four, with detailed explanations for two of them. This not only increases the coverage of exam points but also makes it more conducive for candidates to practice self-assessment. Fourth, in the appendix, we have replaced the previous year's exam questions with the official exam questions from the past three years. This is more helpful for candidates to learn from the past, familiarize themselves with the question types, understand the volume of questions, and grasp the characteristics and patterns of the professional qualification exam. There is also a more important and deeper change, which is that we have further tightened the selection of writers and improved the structure of the writing team, making our expert team more cohesive, authoritative, and capable. In terms of editorial quality, we have set higher standards from the perspective of building a brand, demanding strict requirements. In addition to requiring editorial staff to adhere to the editorial standards of the publication, we have collaborated with China Renmin University Press, which, based on its expertise, provides additional proofreading and quality control. I remember in the preface of the 2004 edition, I ended with the following sentence: "Finally, I wish you good results and look forward to your valuable feedback and suggestions." At the time, I thought this sentence was quite meaningful. Fortunately, many insightful readers understood it, the book was well-received, and the results I wished for also materialized. What do I want to say this year? Let me use a common proverb: "If you plant peach and plum trees without fanfare, people will naturally create a path to them."