Intermediate Financial Accounting

Author: Gao Zhengchang
Publisher:
Publish Date: 2004-08-01
Features: This book is suitable for students majoring in financial management, accounting, business administration, economics, finance and trade, and other related fields in higher education institutions; financial accountants and managers in various enterprises; personnel from government departments; and other readers interested in accounting. Based on the newly published Enterprise Accounting System and Enterprise Accounting Standards, and adhering to the principle of combining accounting theory with practice, the book provides a detailed and comprehensive introduction to the theory, methods, and operational skills of intermediate financial accounting. It covers three aspects: fundamental theories and concepts of financial accounting, assets, liabilities, owner's equity, revenue, expenses, and profit recognition, as well as the theories and methods of measurement; the content, preparation methods, and notes to financial statements.