Latest Accounting Operations Standards and Examples for Agricultural Enterprises

Author: Li Ping Liu Zhiqin
Publisher:
Publish Date: 2005-07-01
Features: This book is compiled based on the "Enterprise Accounting Standards," "Enterprise Accounting System," and "Accounting Methods for Agricultural Enterprises," emphasizing practicality. It follows the principles of being practical and easy to understand, with detailed examples for each section. It is characterized by its comprehensive system, covering not only financial accounting but also cost accounting and tax accounting. The book is divided into three parts, totaling 27 chapters. Part I is Financial Accounting, Part II is Cost Accounting, and Part III is Tax Accounting. Since agricultural enterprises are generally diversified, they not only engage in agricultural production but also in other business activities such as industry, commerce, and services. This book takes this feature into account in its compilation, making it suitable for both single-enterprise agricultural production businesses and those that operate in multiple sectors. Another characteristic of agricultural enterprises is the coexistence of multiple ownership forms. This book fully considers this feature, making it suitable for agricultural enterprises of different ownership structures, such as state-owned farms, collective farms, agricultural limited liability companies, and agricultural joint-stock companies.