Modern Corporate Financial Accounting (Fig)

Author: Chen Rongkui
Publisher:
Publish Date: 2002-08-01
Features: This book comprehensively elaborates on the content of financial accounting, highlighting key points while simplifying the general aspects. For key and challenging topics such as long-term equity investments, debt restructuring, non-monetary transactions, income tax accounting, foreign currency transactions, and asset impairment allowances, separate chapters are dedicated to their discussion, striving for novel, scientific, and distinctive content. This book thoroughly and systematically explains the basic theories and methods of modern enterprise financial accounting, with broad applicability. It can serve as a textbook for finance and economics majors in higher education institutions and also as a reference for self-study and advanced training for financial personnel in various enterprises, as well as economic workers in the fields of taxation, finance, and other related areas. The book comprehensively and systematically elaborates on the basic theories and methods of modern enterprise financial accounting. Throughout the book, a combination of theory and practice is emphasized, with discussions on assets, liabilities, owner's equity, revenue, expenses, and profit, as well as the financial accounting report system, focusing on key points while simplifying the general aspects. For operational aspects involving financial accounting practices, detailed examples are provided to illustrate them, showcasing the book's scientific rigor, practicality, and readability. This book is written according to the latest accounting system, featuring novel content and broad applicability. It can serve as a textbook for finance and economics majors in higher education institutions and also as a reference for self-study and advanced training for financial personnel in various enterprises, as well as economic workers in the fields of taxation, finance, and other related areas.