Enterprise accounting

Author: Bao Hongxin Qiu Yanhong
Publisher:
Publish Date: 2005-06-01
Features: During the writing process of this book, it is based on the newly revised "Accounting Law of the People's Republic of China," "Regulations on Corporate Financial Reporting," "Corporate Accounting System," "Accounting System for Small Enterprises," and the specific accounting standards that have been promulgated. It strives to embody the following characteristics:
Novelty. The content of the book is consistent with new regulations, new systems, and accounting standards. It takes the structure and content of the "Accounting System for Small Enterprises" as the main line, and from the expression of professional terms to the application of specific methods, it reflects the requirements of new accounting regulations and complies with new standards.
Practicality. The book does not delve deeply into accounting theory or introduce advanced academic viewpoints, but it elaborates on accounting procedures and methods in detail to cultivate students' operational skills.
Systematicity. The book systematically explains the entire process of recognizing, measuring, and recording accounting elements, up to the preparation of financial reports. Based on the actual business situations of enterprises, it uses examples to present the content in a clear, intuitive, and easy-to-understand manner, making it suitable for the learning needs of accounting personnel at all levels.