Enterprise accounting standards are the basic basis for accounting personnel to carry out accounting recognition, accounting measurement, and accounting reporting. Learning enterprise accounting standards well is the foundation for doing accounting work well. In order to help accounting professionals learn accounting standards well and make good use of accounting standards, we have gathered the knowledge, experience, and wisdom of numerous experts, scholars, and practitioners to write this interpretation of enterprise accounting standards. The ""Detailed Explanation and Practical Interpretation of Enterprise Accounting Standards"" provides a comprehensive, in-depth, and detailed interpretation of one basic standard and 41 specific standards based on enterprise accounting standards. For each specific criterion, this book elaborates on the logical nodes and flow of the criterion in the form of a logical structure diagram; In the form of case analysis, transform vague and abstract textual regulations into clear and specific practical operations, comprehensively improving readers' practical operation level. This book includes more than 320 case studies, all of which are analyzed in detail in accordance with the standards, and gradually demonstrate the entire process of accounting treatment, which is the key reading point for readers. The ""Detailed Explanation and Practical Interpretation of Enterprise Accounting Standards"" is a professional book that provides a comprehensive overview of China's enterprise accounting standards system. It is a commonly used tool for accounting professionals to learn and apply standards. It is suitable for accounting practitioners to solve various difficulties and confusions in daily practical work, as well as for accounting theorists and accounting students to master the specific provisions of China's current accounting standards system. 企业会计准则是会计人员进行会计确认、会计计量、会计报告的基本依据，学好企业会计准则，是做好会计工作的根本。为了帮助广大会计工作者学好会计准则、用好会计准则，我们集众多专家学者与实务界人士的学识、经验与智慧，编写了这本企业会计准则解读。 《企业会计准则详解与实务 条文解读 实务应用 案例讲解》以企业会计准则为依据，对1项基本准则、41项具体准则进行了全面、深入、详尽的解读。针对每一个具体准则，本书以逻辑结构图的形式阐述了该准则的逻辑结点与逻辑流程；以案例解析的形式，将笼统抽象的文字规定转化为清晰具体的实务操作，全面提升读者的实务操作水平。本书共包括案例320余个，均结合准则进行了细致的分析，并逐步展示会计处理的全过程，是读者需要重点阅读的所在。 《企业会计准则详解与实务 条文解读 实务应用 案例讲解》是一本全景式讲解我国的企业会计准则体系的专业图书，是广大会计工作者学准则、用准则的案头常备工具书。它既适合会计实务工作者用来解决日常实务工作中的各种疑难与困惑，也适合会计理论工作者、会计专业学生用来掌握我国现行会计准则体系的具体规定。