Construction Enterprise Accounting Practice (Second Edition)

Author: Hao Jianguo et al. (Editor-in-Chief)
Publisher:
Publish Date: 2005-01-01
Features: This book is written based on the study and understanding of the "Enterprise Accounting System" and Enterprise Accounting Standards, taking into account the characteristics of construction enterprises, such as the fixed nature of their production processes, the diversity and complexity of their construction objects, and the long construction cycles. It has the following features:
First, the content is up-to-date. Based on the "Enterprise Accounting System" promulgated by the Ministry of Finance in 2001 and the issued Enterprise Accounting Standards, the book provides detailed discussions on the selection of accounting policies, the setup and use of accounting accounts, and the disclosure of relevant financial report information for construction enterprises.
Second, the content is relatively comprehensive. In practice, some construction enterprises, due to refined division of labor, have relatively simple or fixed business operations, resulting in relatively simple accounting matters. However, this book considers the economic transactions and content of various construction enterprises in different construction activities and introduces the relevant accounting policies and methods as comprehensively as possible with examples and explanations.
Third, it emphasizes the explanation of fundamental theories, basic knowledge, basic methods, and basic skills, highlighting practicality and applicability. By clarifying the fundamental theories and methods, the book helps readers understand and master the processing methods of economic transactions and the requirements for financial report disclosure through examples.