Intermediate Financial Accounting

Author: Sang Lixia
Publisher:
Publish Date: 2005-01-01
Features: Based on the newly promulgated Enterprise Accounting System by the Ministry of Finance, this book systematically elaborates on financial accounting theories, including assets, liabilities, owner's equity, revenue, expenses, and profit, as well as the preparation methods of financial accounting reports, from a practical perspective. The book is divided into 13 chapters, covering topics such as basic financial accounting theory, monetary funds, accounts receivable and prepaid expenses, inventory, investments, fixed assets, intangible assets, current liabilities, long-term liabilities, owner's equity, revenue, expenses, profit, financial accounting reports, debt restructuring, and non-monetary transactions. This book is closely linked to accounting practice, emphasizing practicality and operability. It is suitable as a teaching material for vocational and technical college finance and accounting majors, as well as a reference book for economic management personnel undergoing further training and for practicing finance and accounting professionals.