帮你抛砖引玉哈：
1。understand the big business cycles, such as: purchasing and a/p cycle, sales and a/r cycle, payroll cycle
2。know the account items are included in the business cycle
3。find the relationship among the account items in each business cycle
4。get the direction, such as dr. or cr. of the account items

普通的中级财务会计是财务会计；预算会计应该讲得是ZF等非营利组织会计那一套；银行会计是金融机构会计，区别于普通的企业财务会计；3个会计是不同的体系，所以学的时候会乱。一个一个学，然后再打通之间的联系，祝你学习顺利！

谢谢！