初級(jí)會(huì)計(jì)證歷年考試真題主要包括會(huì)計(jì)準(zhǔn)則、經(jīng)濟(jì)法規(guī)和政策、會(huì)計(jì)計(jì)量和核算、財(cái)務(wù)報(bào)表分析、管理會(huì)計(jì)及財(cái)務(wù)分析等5大類內(nèi)容。會(huì)計(jì)準(zhǔn)則包括會(huì)計(jì)科目、會(huì)計(jì)分錄、會(huì)計(jì)處理、會(huì)計(jì)報(bào)表組成等內(nèi)容;經(jīng)濟(jì)法規(guī)和政策包括現(xiàn)行會(huì)計(jì)準(zhǔn)則、稅務(wù)法規(guī)、行業(yè)政策等等;會(huì)計(jì)計(jì)量和核算內(nèi)容涉及到資產(chǎn)計(jì)量、負(fù)債計(jì)量、權(quán)益計(jì)量及核算等;財(cái)務(wù)報(bào)表分析包括財(cái)務(wù)報(bào)表分析方法、財(cái)務(wù)報(bào)表材料內(nèi)容及財(cái)務(wù)報(bào)表分析結(jié)果說明等;管理會(huì)計(jì)及財(cái)務(wù)分析則主要涉及到成本核算、現(xiàn)金流量表及財(cái)務(wù)分析技巧等內(nèi)容。