Modern logistics enterprise financial accounting

Author: Yang Weidong
Publisher:
Publish Date: 2004-05-01
Features: This book is written for individuals currently engaged in or planning to engage in practical logistics management. Its key feature lies in its emphasis on practicality. It explains and analyzes the principles, theories, and methods of modern logistics through concise and accessible language and case studies, helping learners better and faster understand, master, and apply them to quickly excel in modern logistics and logistics management practices. The book primarily bases its content on the new "Enterprise Accounting System" and specific accounting standards, providing an introduction to the accounting practices for major economic activities of logistics enterprises. Although different types of logistics enterprises may have varying specific business operations, their assets, liabilities, owner's equity, as well as the general recognition and measurement standards for revenues and expenses, are fundamentally consistent and must comply with the unified "Enterprise Accounting System." The book mainly focuses on introducing the common and unified accounting practices of logistics enterprises, while also incorporating the industry-specific characteristics of transportation companies and commercial wholesale enterprises to explain their unique accounting methods. Additionally, it provides brief insights into key control points for business operations prone to losses, such as cash management and accounts receivable.