Simple Accounting Dictionary

Author: Feng Shuping
Publisher:
Publish Date: 2002-09-01
Features: The entries in this dictionary are primarily focused on accounting, including general accounting, financial accounting, financial management, management accounting, cost accounting, accounting for government and non-profit organizations, auditing, and appendices. In recent years, with the continuous deepening of China's accounting reform, new standards and systems have been constantly issued and implemented. People may have limited understanding or superficial knowledge of the meanings of newly emerging terms, leading to errors in citation or comprehension. It is necessary to provide authoritative and scientific definitions to avoid ambiguity or bias in their use. For example, terms like "related parties" and "non-monetary transactions"; while other terms, such as "revenue," "expenses," "assets," and "liabilities," have evolved in meaning. All entries in the dictionary are arranged according to their respective disciplinary systems.