Industry accounting comparison

Author: Liu Zhixiang / Zhao Yanling (Editor-in-Chief)
Publisher:
Publish Date: 2005-02-01
Features: This book is based on the Enterprise Accounting System and Enterprise Accounting Standards, closely linking with the practical experience of industry accounting in China, and incorporating international accounting practices. It systematically elaborates on the special content and methods of accounting for various industries such as commercial enterprises, agricultural enterprises, construction enterprises, real estate development enterprises, tourism and catering service enterprises, transportation enterprises, and postal and telecommunications enterprises. By using industrial enterprise accounting as a reference, it compares the content, principles, and processing methods of accounting across different industries. This enables readers to grasp the connections and differences between various industry accounting practices in a relatively short time, achieving a more comprehensive understanding and mastery of industry accounting to meet the demand for accountants in different sectors. The book primarily adopts a vertical comparison method with industrial enterprise accounting as the reference. Therefore, any common parts identical to industrial enterprise accounting are treated as known knowledge and omitted, with a focus on briefly summarizing the accounting methods for the special business transactions of each industry.