中級財務會計學習指導書

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)__

序

　　«中級財務會計學習指導書» 是« 中級財務會計» 教材( 蔣曉鳳、尹建榮主編，西南財經大學出版社出版) 一書的配套學習用書ꎮ 該書按照« 中級財務會計» 教材的內容順序編寫ꎮ 在結構上包括要點總覽、重點難點、關鍵內容小結、練習題、參考答案及解析五大部分ꎮ 其中要點總覽、重點難點、關鍵內容小結是編寫老師們講課經驗的總結， 提煉了知識要點， 對教學和學生的學習均可起到較好的引導作用ꎻ 練習題部分包括「單項選擇題」「多項選擇題」「判斷題」「計算分析題」「綜合題」， 內容較為
經典和完整， 可以使學生消化鞏固及運用所學知識要點，參考答案及解析部分將解題原理和思路展現出來，以引導學生更好地解題。

　　指導書所要傳遞的是一種學習理念———要學會學習， 即把書讀薄再把書讀厚，按記憶難度將知識內容分層、分階段記憶， 按「預覽重點難點、做練習和復習， 鞏固已學知識」的「看、思、練」過程學習。

　　本書可作為各類院校全日制會計專業學生的教材輔導書，也可以作為非會計專業學生的教材和在職會計人員會計繼續教育的參考書。

　　«中級財務會計學習指導書» 的撰寫歷時半年， 經反覆修改，力求做到深入淺出、通俗易懂，對學生學習有指導作用，本書共有十九章內容，主編蔣曉鳳教授、尹建榮副教授對全書的框架結構和主要內容進行總體設計，各章的具體編寫分工如下：第一章、第五章、第六章和第七章由蔣曉鳳教授編寫，第十二章、第十三章、第十八章、第十九章由尹建榮副教授編寫，第三章、第四章、第十六章由陸建英副教授編寫， 第十章、第十一章由何勁軍副教授編寫， 第二章、第八章、第十五、第十七章由蘇藝講師編寫，第九章、第十四章由張飛翔講師編寫，最後由蔣曉鳳教授對全書進行總纂和修改，並終審定稿。
由於編者的學識水平有限， 書中難免存在不足，懇請讀者批評指正。