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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錶格的形式呈現，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，突齣理論聯係實際和對學生實際操作能力的培養，適閤學生課前預習和課後復習。

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　金融資産·························· (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　固定資産·························· (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　無形資産與其他資産··················· (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　投資性房地産······················· (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　資産減值························· (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　非貨幣性資産交換··················· (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　資産負債錶日後事項·················· (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)__

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