Intermediate Financial Accounting

Author: Chen Qiang
Publisher:
Publish Date: 2004-09-01
Features: 21st Century Vocational and Technical College Planning Textbook · Financial Accounting Series. This book is based on the newly revised "Accounting Law of the People's Republic of China," "Regulations on Enterprise Financial Accounting Reports," "Enterprise Accounting System," as well as the specific accounting standards issued and revised successively by the Ministry of Finance. It draws on similar textbooks from domestic and international sources to comprehensively and systematically explain 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 self-training for readers. The book is accompanied by "Financial Accounting Practice Teaching Course." This book serves as the professional textbook for accounting majors and financial management majors in vocational and technical colleges. It can also be used as a professional textbook or supplementary textbook for other disciplines within the field of business administration, as well as a reference book for accounting knowledge education and training at other levels and in other formats.