Financial Accounting (6th Edition)

Author: Ding Yuanlin
Publisher:
Publish Date: 2004-07-01
Features: This book is one of Ding Yuanlin's "New Accounting Series Textbooks." It primarily covers topics such as monetary funds and settlement; inventory; accounts receivable and other receivables; fixed assets, intangible assets, and long-term prepaid expenses; investments; liabilities; owner's equity; product costs and period expenses; taxes and profits; financial accounting reports, as well as debt restructuring and non-monetary transactions. Each chapter includes review questions and exercises. Since the new accounting standards "Accounting Standards for Business Enterprises—Inventory" and "Accounting Standards for Business Enterprises—Fixed Assets" were implemented starting in 2000, this book has been revised based on the fifth edition to adapt to the new changes in accounting practices, reflecting the advanced nature of the teaching content. The revised edition maintains the original strengths of being comprehensive in scope, detailed in case studies, and highly practical, while also improving the structure and enriching the content.