1.企業經濟實質的瞭解:
在缺乏實務經驗下，如何認識企業所面對的經濟環境、進而瞭解交易的經濟實質，是困難但卻重要的議題。同學藉由中級會計學的修習，將可熟悉企業營運的模式。
2.分析、判斷能力的培養:
瞭解了企業交易事項的實質之後，接下來則是運用會計的原理與原則，將交易事項忠實地記載與表達。如何將會計的原理、原則運用在特定的交易事項上，則是同學培養分析與判斷能力絕佳時機。
3.細心與耐性的養成:
在企業交易事項本質的瞭解及會計原理、原則的運用之後，同學仍需保持清醒的頭腦、耐著性子，小心地計算出交易事項對各會計科目的影響，以免功虧一簣，同學可藉此培養細心與耐性的處事態度。

1. Understanding of the economic essence of the enterprise:
In the absence of practical experience, how to understand the economic environment faced by enterprises and then understand the economic essence of transactions is a difficult but important issue. Through the study of intermediate accounting, students will be familiar with the business operation model.
2. Cultivation of analysis and judgment abilities:
瞭解了企業交易事項的實質之後，接下來則是運用會計的原理與原則，將交易事項忠實地記載與表達。 How to apply accounting principles and principles to specific transactions is an excellent opportunity for students to develop their analysis and judgment skills.
3. The development of care and patience:
After understanding the nature of corporate transactions and applying accounting principles and principles, students still need to keep a clear head and be patient, and carefully calculate the impact of transactions on each accounting subject to avoid falling short. This can help students develop a careful and patient attitude.

張仲岳、蔡彥卿、劉啟群及薛富井，2022，中級會計學，東華書局。

Zhang Zhongyue, Cai Yanqing, Liu Qiqun and Xue Fujing, 2022, Intermediate Accounting, Donghua Book Company.