Financial accounting

Author: Chen Xinyuan
Publisher:
Publish Date: 2003-05-01
Features: This book is a research outcome of the "Reform Plan for Teaching Content and Curriculum Systems in Higher Education Towards the 21st Century" by the Ministry of Education. It is one of the core textbooks for accounting majors in higher education institutions in the 21st century. The book is compiled based on a series of newly promulgated and implemented accounting regulatory documents, laws, and regulations by China's Ministry of Finance and relevant legislative bodies. It is grounded in China's national conditions, aligning with the ongoing socialist market economy construction and state-owned enterprise reforms, while also incorporating the strengths of international similar textbooks. It timely reflects the latest trends and developments in international accounting, providing rich, broad, and universal financial accounting knowledge to cultivate high-quality accounting professionals. This book can serve as a textbook for undergraduate accounting majors in higher education institutions, as well as a supplementary reference for the Certified Public Accountant (CPA) examination, and for other relevant professionals, graduate students, and accounting practitioners.