許多外籍華語學習者都曾分別在兩岸學過華語，或分別使用過兩岸的教材，但兩岸教材中的詞語差異必然造成華語學習者的銜接困難，在字彙方面的差異不只是繁簡字體的問題，也牽涉到兩岸教材中的用字量及互相涵蓋率的問題。本研究即以從零起點開始到完成初級階段（約一學年）的前兩本教材為限，以字彙編列問題為研究核心。我們挑選了台灣及中國大陸較普及的兩套系列型的初級華語教材，即台灣的《遠東生活華語》的第I及第II冊（後者包含AB上下兩冊）、及大陸的《新實用漢語課本》的第一冊及第二冊，我們分析了兩套教材的所有課文，統計各本教材用了多少個不同的單字、以及各單字出現的次數及頻率。基於統計結果，兩岸的初級階段教材在字集方面有明顯的差異，在兩岸分別學習華語的外國學生，其所學得的漢字頗有差別。若以此兩套教材為例，先在台灣學過的外國學生轉赴大陸唸中級華語時，會有24%的初級漢字從未學過；反之，先在大陸學過的外國學生轉來台灣唸中級華語時，更有高達近半數的初級漢字（49%）未曾學過。此外，兩岸不同的社會用語習慣亦影響了教材的漢字差異。其銜接與彌補的問題值得進一步關注。

Many L2 learners of Chinese are found to learn Chinese in both Taiwan and China. An obvious question arises in this context is the cross-strait interchangeability of vocabularies introduced in different textbooks. For instance, one of the difficulties lies in the traditional-simplified distinction of Chinese characters. More importantly, the cross-strait mismatch of the vocabulary quantity in different textbooks is another issue that is likely to cause a transitional challenge for these learners to go from one place to another through their learning process. The major research question of this paper is the quantity and the cross-strait interchangeability of the vocabularies in the textbooks used for the first two semesters (=one year) in beginner's Chinese courses in both Taiwan and China. The representative textbooks used for beginners in Taiwan are Book I, Book IIA, and Book IIB of Far East Everyday Chinese. On the other hand, the counterparts in China are Book I and Book II of Practical Chinese Reader, New Edition. We carried out statistical analysis of the texts in these two textbooks, focusing on the frequency and the times of occurrences of the vocabularies. The results of the statistical analyses show significant qualitative and quantitative differences in the sets of characters introduced in these textbooks in Taiwan and Mainland China. Students who start out to study Chinese in Taiwan would face 24% unknown characters introduced in Practical Chinese Reader, New Edition when they transfer to Mainland China at the same level. By contrast, those who start out in Mainland China would find unfamiliar 49% of the characters in Far East Everyday Chinese when transferring to Taiwan. In addition, the social-linguistic disparity between Taiwan and Mainland China influences the selection of characters/vocabularies in textbooks. Thus, further research is needed to bridge the cross-strait qualitative/quantitative gap between the characters/vocabularies introduced in textbooks for beginner's level.