Intermediate accounting, that is, accounting professional and technical qualification examination, is a national unified accounting qualification certificate examination jointly organized by the Ministry of Finance and the Ministry of Personnel. Accounting professional and technical qualification refers to the qualification to hold the professional position of accounting.

Trial implementation of the national unified examination system for primary and intermediate accounting qualifications; Trial implementation of the system of combining senior accountant qualification examination with evaluation. Accounting professional positions are divided into senior accountant, accountant, assistant accountant and accountant. Senior accountant is a senior post, accountant is an intermediate post, assistant accountant and accountant are junior posts.