本书依据现行的《企业会计准则》编写而成，主要针对会计核算中的资产、负债、所有者权益、成本、损益五大类会计要素，采用"科目释义+科目综述+科目设置+账务处理+案例解析"的结构模式，结合公司生产经营过程中常发生的各项经济业务，详细讲解了除金融企业以外的一般企业使用的会计科目的核算规范，同时还提供了200多个会计核算的案例解析。
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