Financial accounting

Author: Zhao Shuhe
Publisher:
Publish Date: 2005-08-01
Features: This book is based on the current accounting laws and regulations of our country, drawing on relevant textbooks and materials from both domestic and international sources. It systematically and comprehensively elaborates on the recognition, measurement, recording, and reporting of financial accounting, with accounting elements as the main thread. The book also incorporates advanced financial accounting content such as foreign currency transactions, consolidated financial statements, and leasing, while including common special transactions encountered in accounting practice. It organically combines selected content from intermediate and advanced financial accounting, featuring rich and concise content, a novel structure, and strong practicality. Each chapter begins with learning tips and includes discussion questions and self-assessment exercises at the end, with reference answers to self-assessment exercises provided at the back of the book for self-study and evaluation. This book can serve as a textbook for undergraduate and graduate students in finance management, accounting, auditing, asset appraisal, and business administration. It can also be used as a reference for self-improvement exams and as training material for subsequent education for financial accounting professionals at various levels.