Intermediate Financial Accounting

Author: Liu Yongze
Publisher:
Publish Date: 2001-07-01
Features: This book is based on the general applicability of teaching materials, aligning it with international practices, explaining the fundamental principles and basic methods of financial accounting, maintaining relative stability of the textbook, while also incorporating Chinese realities as much as possible. Especially the exercises and cases in the book are mostly based on examples from Chinese enterprises, making them more targeted. The book is divided into 13 chapters. Chapter 1, "General Introduction," primarily introduces the basic concepts and theories of financial accounting, aiming to bridge the gap from accounting principles to financial accounting for readers. Chapters 2 to 12 mainly introduce the theories and methods of the confirmation and measurement of the six major accounting elements: assets, liabilities, owner's equity, revenue, expenses, and profit. Chapter 13 primarily introduces the content and preparation methods of financial reports.