Financial accounting

Author: Chen Qiang
Publisher:
Publish Date: 2004-09-01
Features: This book is primarily based on the newly revised "Accounting Law of the People's Republic of China," "Regulations on Corporate Financial Accounting Reports," "Corporate Accounting System," as well as the specific accounting standards issued and revised by the Ministry of Finance. Drawing on similar textbooks from domestic and international sources, it comprehensively and systematically elaborates on the recognition, measurement, recording, and reporting of financial accounting elements such as assets, liabilities, owner's equity, revenue, expenses, and profit. The book adopts a unique writing approach, presents novel content, is easy to understand, covers a broad scope of knowledge, and emphasizes the completeness and practicality of the knowledge system. Each chapter includes a summary and related exercises to facilitate teaching and self-study and practice for readers. The book is accompanied by "Intermediate Financial Accounting Practice Tutorial." It serves as a professional textbook for accounting and financial management majors in higher vocational and technical colleges. It can also be used as a professional textbook or supplementary material for other disciplines within the field of business administration, as well as a reference book for accounting education and training at various levels and formats.