Explanation of Accounting Methods for the Publishing and Printing Industry

Author: Chen Jinping
Publisher:
Publish Date: 2004-12-01
Features: This book is primarily aimed at the newly promulgated "Accounting Standards for the Publishing and Press Industry," while also being based on the current "Accounting Law of the People's Republic of China" and the "Enterprise Accounting Standards 2001," as well as various specific accounting standards. It closely integrates the characteristics of the production and operation activities of publishing and press enterprises, focusing on explaining the basic knowledge of accounting and the specific handling methods of accounting practices in publishing and press enterprises. It specifically introduces the handling methods for the transition between the new and old accounting systems in publishing and press enterprises. This book is highly practical and operational, with its features being highlighted in key and difficult areas, theoretical connection with practical application, easy-to-understand and accessible explanations. It can serve as a training manual, study guide, and reference for business professionals in the publishing and press industry, as well as meeting the teaching needs of higher financial and economic institutions.
To standardize the accounting practices in the publishing and press industry, the Ministry of Finance has recently promulgated the "Accounting Standards for the Publishing and Press Industry." This standard establishes accounting methods for five categories of enterprises and units that are both interconnected and distinct, namely: accounting standards for publishing units, accounting standards for distribution enterprises, accounting standards for newspaper and periodical units, accounting standards for printing and replication enterprises, and cost accounting standards for printing material supply enterprises. To assist the extensive accounting and management professionals in the publishing and press industry in learning and applying this "Standard," Dr. Yuan Chun, a young expert from the Central University of Finance and Economics, has compiled the book "An Explanation of the 'Accounting Standards for the Publishing and Press Industry.'" This book, based on the practical realities of the publishing and press industry, provides a detailed explanation of the accounting principles and specific accounting methods for the five categories of enterprises and units in the industry. The content is comprehensive, easy to understand, and presented in an accessible manner, making it an excellent teaching material for training and self-study.