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)__