Financial Accounting. Part 2

Author: Du Guoliang
Publisher:
Publish Date: 2003-09-01
Features: The characteristics of this book are as follows:
① It closely adheres to the newly promulgated relevant laws, regulations, and systems in China, especially those related to finance and accounting, and closely monitors the new trends in China's economic system reform and financial management reform. It strives to incorporate the latest research achievements in domestic and international financial management theory and practice, reflects the requirements of modern enterprise systems for financial management, and demonstrates the advanced scientificity of the textbook.
② It fully considers the source of students in higher vocational and technical accounting programs, their training standards, and teaching characteristics, making special arrangements and designs in terms of knowledge structure, difficulty level, and language expression to enhance the targeting and acceptability of the textbook.
③ It pays attention to comprehensively elaborating the basic theories, basic methods, and basic skills of this discipline while also striving to align with the content of the national unified examination for Certified Public Accountants and the national unified examination for accounting professional titles, reflecting the completeness and broad applicability of the textbook.