Foreign-invested enterprise accounting practice

Author: Shen Lie / Wu Jian (editors)
Publisher:
Publish Date: 2004-03-01
Features: This book focuses on explaining the differences between the unified implementation of the "Enterprise Accounting System" and the original "Accounting System for Foreign-Invested Enterprises," as well as some special accounting methods for foreign-invested enterprises. Examples include foreign exchange accounting, foreign currency banking accounting, accounting for foreign-related debts and credits, international accounting, import material accounting and customs duties, export product accounting, VAT credit and refund methods and calculations, profit distribution of foreign-invested enterprises, and early profit repayment accounting. Each chapter of the book includes practice questions for readers to work on, with some reference answers provided at the end. Additionally, it includes selected laws and regulations related to foreign-invested enterprises for easy reference. This book focuses on explaining the differences between the unified implementation of the "Enterprise Accounting System" and the original "Accounting System for Foreign-Invested Enterprises," as well as some special accounting methods for foreign-invested enterprises. Examples include foreign exchange accounting, foreign currency banking accounting, accounting for foreign-related debts and credits, international accounting, import material accounting and customs duties, export product accounting, VAT credit and refund methods and calculations, profit distribution of foreign-invested enterprises, and early profit repayment accounting. Each chapter of the book includes practice questions for readers to work on, with some reference answers provided at the end. Additionally, it includes selected laws and regulations related to foreign-invested enterprises for easy reference.