每章內容包括學習要求、重點和難點、主要內容講解以及練習題(包括單項選擇題、多項選擇題、判斷題、計算及會計處理題),書後配有練習題參考答案及解析。學習指導部分,將重點、難點和主要知識點用表格的形式呈現,條理性、層次性極強,並對主要知識點進行講解;練習題的設計緊扣知識點,突出理論聯繫實際和對學生實際操作能力的培養,適合學生課前預習和課後複習。
第一章 總論···························· (1)
一、要點總覽··························· (1)
二、重點難點··························· (1)
三、關鍵內容小結························· (2)
四、練習題···························· (5)
五、參考答案及解析························ (8)
第二章 存貨···························· (11)
一、要點總覽··························· (11)
二、重點難點··························· (11)
三、關鍵內容小結························· (11)
四、練習題···························· (19)
五、參考答案及解析························ (35)
第三章 金融資產·························· (52)
一、要點總覽··························· (52)
二、重點難點··························· (53)
三、關鍵內容小結························· (53)
四、練習題···························· (58)
五、參考答案及解析························ (64)
第四章 長期股權投資······················· (73)
一、要點總覽··························· (73)
二、本章重點難點························· (73)
三、關鍵內容小結························· (73)
四、練習題···························· (76)
五、參考答案及解析························ (87)
第五章 固定資產·························· (98)
一、要點總覽··························· (98)
二、本章重點難點························· (98)
三、關鍵內容小結························· (99)
四、練習題··························· (103)
五、參考答案及解析······················· (110)
第六章 無形資產與其他資產··················· (118)
一、要點總覽·························· (118)
二、重點難點·························· (118)
三、關鍵內容小結························ (119)
四、練習題··························· (121)
五、參考答案及解析······················· (126)
第七章 投資性房地產······················· (131)
一、要點總覽·························· (131)
二、重點難點·························· (131)
三、關鍵內容小結························ (131)
四、練習題··························· (134)
五、參考答案及解析······················· (139)
第八章 資產減值························· (145)
一、要點總覽·························· (145)
二、重點難點·························· (145)
三、關鍵內容小結························ (146)
四、練習題··························· (153)
五、參考答案及解析······················· (161)
第九章 負債··························· (168)
一、要點總覽·························· (168)
二、重點難點·························· (168)
三、關鍵內容小結························ (169)
四、練習題··························· (175)
五、參考答案及解析······················· (178)
第十章 所有者權益························ (184)
一、要點總覽·························· (184)
二、重點難點·························· (184)
三、關鍵內容小結························ (185)
四、練習題··························· (189)
五、參考答案及解析······················· (194)
第十一章 收入、費用和利潤··················· (198)
一、要點總覽·························· (198)
二、重點難點·························· (198)
三、關鍵內容小結························ (199)
四、練習題··························· (208)
五、參考答案及解析······················· (216)
第十二章 所得稅························· (225)
一、要點總覽·························· (225)
二、重點難點·························· (225)
三、關鍵內容小結························ (226)
四、練習題··························· (233)
五、參考答案及解析······················· (245)
第十三章 非貨幣性資產交換··················· (255)
一、要點總覽·························· (255)
二、重點難點·························· (255)
三、關鍵內容小結························ (256)
四、練習題··························· (260)
五、參考答案及解析······················· (269)
第十四章 債務重組························ (279)
一、要點總覽·························· (279)
二、重點難點·························· (279)
三、關鍵內容小結························ (279)
四、練習題··························· (281)
五、參考答案及解析······················· (285)
第十五章 或有事項························ (289)
一、要點總覽·························· (289)
二、重點難點·························· (289)
三、關鍵內容小結························ (289)
四、練習題··························· (294)
五、參考答案及解析······················· (303)
第十六章 租賃·························· (311)
一、要點總覽·························· (311)
二、重點難點·························· (311)
三、關鍵內容小結························ (312)
四、練習題··························· (317)
五、參考答案及解析······················· (324)
第十七章 財務報告························ (333)
一、要點總覽·························· (333)
二、重點難點·························· (333)
三、關鍵內容小結························ (334)
四、練習題··························· (345)
五、參考答案及解析······················· (354)
第十八章 會計政策、會計估計變更和差錯更正·········· (362)
一、要點總覽·························· (362)
二、重點難點·························· (362)
三、關鍵內容小結························ (363)
四、練習題··························· (365)
五、參考答案及解析······················· (374)
第十九章 資產負債表日後事項·················· (380)
一、要點總覽·························· (380)
二、重點難點·························· (380)
三、關鍵內容小結························ (380)
四、練習題··························· (385)
五、參考答案及解析······················· (396)__