Principles of Accounting 2nd Edition

Author: Xu Xing'en (Editor-in-Chief)
Publisher:
Publish Date: 2006-02-01
Features: On December 8, 1998, based on the specific background and practical needs at that time, we compiled the book "Basic Accounting." Thanks to the deep appreciation of readers from all walks of life, the book has been well-received by readers after its publication. Many readers have given us enthusiastic encouragement and also put forward some suggestions for improvement. We were greatly inspired. At this time, we extend our heartfelt gratitude to all the readers. In recent years, our country has experienced a series of changes in politics, economy, especially in the field of finance and accounting. For example, the further improvement of the market economy system, successful entry into the WTO, the new "Accounting Law" implemented on July 1, 2000, the successive issuance of accounting administrative regulations such as the "Regulations on Enterprise Financial Accounting Reports," and the new "Enterprise Accounting System" temporarily implemented in the scope of listed companies since January 1, 2001, as well as some new specific accounting standards still being introduced one after another, etc. Due to these changes, some parts of the first edition that are no longer appropriate need to be revised and deleted, some inappropriate or even erroneous places need to be corrected, and some new content needs to be appropriately supplemented. In view of the above, we have made substantial modifications, additions, and improvements to the first edition of "Basic Accounting" and now present it as the revised edition of "Basic Accounting" to readers from all walks of life.