Financial company accounting

Author: Wang Yunping
Publisher:
Publish Date: 2004-07-01
Features: This book is designed for professional teaching in financial and economic institutions and for self-study by relevant working professionals. Based on the newly promulgated Accounting Standards for Financial Enterprises by the Ministry of Finance, it incorporates the practical accounting practices of financial companies. The book primarily introduces the accounting methods for securities companies, trust investment companies, leasing companies, futures companies, fund management companies, and financial companies, as well as the accounting treatment methods for multiple major business operations. It is not only highly practical and operation-oriented but also easy to understand and accessible. The book consists of 14 chapters, including: General Introduction, Accounting for Securities Company Operations, Accounting for Trust Investment Company Operations, Accounting for Futures Company Operations, Accounting for Fund Management Company Operations, Accounting for Financial Company Operations, Accounting for Financial Companies' Foreign Investments, Accounting for Fixed Assets, Intangible Assets, and Other Assets, Accounting for Owner's Equity, Income, Costs, and Profits, Financial Accounting Reports and Analysis, Accounting Adjustments, and Contingent Liabilities.