Financial accounting

Author: Jia Yonghai
Publisher:
Publish Date: 2002-03-01
Features: This book is innovative, concise, and practical, serving as a teaching text for financial accounting majors and related disciplines in vocational colleges, higher vocational colleges, and adult colleges. It can also be used as a reference for financial and accounting professionals and other managers. This book is one of the series textbooks for financial accounting majors jointly compiled by the China Higher Vocational and Technical Education Research Association and Higher Education Press. It systematically elaborates on the theory and practice of financial accounting after China's recent accounting and tax reforms, incorporating new research achievements in financial accounting in recent years. The main contents include: General Introduction, Monetary Funds, Accounts Receivable, Inventory, Investments, Fixed Assets, Intangible Assets and Deferred Assets, Current Liabilities, Long-Term Liabilities, Owner's Equity, Revenue, Expenses, Profit, Financial Statements, and Consolidated Financial Statements.