導 言 ........................................................................................................... 1
訓練目標 ..................................................................................................................... 1
理論練習題 ................................................................................................................. 1
項目一 貨幣資金的核算 ............................................................................... 5
訓練目標 ..................................................................................................................... 5
理論練習題 ................................................................................................................. 5
業務實訓題 ................................................................................................................. 8
項目二 存貨的核算 ..................................................................................... 11
訓練目標 ................................................................................................................... 11
理論練習題 ............................................................................................................... 11
業務實訓題 ............................................................................................................... 16
項目三 金融資產的核算 ............................................................................. 22
訓練目標 ................................................................................................................... 22
理論練習題 ............................................................................................................... 22
業務實訓題 ............................................................................................................... 27
項目四 長期股權投資的核算 ...................................................................... 30
訓練目標 ................................................................................................................... 30
理論練習題 ............................................................................................................... 30
業務實訓題 ............................................................................................................... 34
項目五 固定資產的核算 ............................................................................. 38
訓練目標 ................................................................................................................... 38
理論練習題 ............................................................................................................... 38
業務實訓題 ............................................................................................................... 41
項目六 無形資產及其他資產的核算 ........................................................... 44
訓練目標 ................................................................................................................... 44
理論練習題 ............................................................................................................... 44
業務實訓題 ............................................................................................................... 48
項目七 投資性房地產的核算 ...................................................................... 51
訓練目標 ................................................................................................................... 51
理論練習題 ............................................................................................................... 51
業務實訓題 ............................................................................................................... 58
項目八 非貨幣性資產交換的核算 ............................................................... 60
訓練目標 ................................................................................................................... 60
理論練習題 ............................................................................................................... 60
業務實訓題 ............................................................................................................... 64
項目九 負債的核算 .................................................................................... 67
訓練目標 ................................................................................................................... 67
理論練習題 ............................................................................................................... 67
業務實訓題 ............................................................................................................... 72
項目十 債務重組的核算 ............................................................................. 78
訓練目標 ................................................................................................................... 78
理論練習題 ............................................................................................................... 78
業務實訓題 ............................................................................................................... 85
項目十一 所有者權益的核算 ...................................................................... 88
訓練目標 ................................................................................................................... 88
理論練習題 ............................................................................................................... 88
業務實訓題 ............................................................................................................... 92
項目十二 所得稅的核算 ............................................................................. 95
訓練目標 ................................................................................................................... 95
理論練習題 ............................................................................................................... 95
業務實訓題 ............................................................................................................... 99
項目十三 收入、費用和利潤的核算 ......................................................... 102
訓練目標 ................................................................................................................. 102
理論練習題 ............................................................................................................. 102
業務實訓題 ............................................................................................................. 109
項目十四 財務會計報告的編制 ................................................................. 114
訓練目標 ................................................................................................................. 114
理論練習題 ............................................................................................................. 114
業務實訓題 ............................................................................................................. 118
項目十五 外幣折算和核算 ....................................................................... 128
訓練目標 ................................................................................................................. 128
理論練習題 ............................................................................................................. 128
業務實訓題 ............................................................................................................. 133
附錄一 《財務會計》模擬試題（資產部分） ........................................... 135
附錄二 《財務會計》模擬試題（非資產部分） ....................................... 140
附錄三 《財務會計》模擬試題一 ......................