Newly Compiled Accounting Practice: Key and Difficult Issues Explained

Author: Liu Guixuan
Publisher:
Publish Date: 2005-09-01
Features: This book is guided by financial and economic regulations and accounting standards, providing a detailed introduction to accounting practices such as monetary funds, accounts receivable and prepaid expenses, inventory, investments, fixed assets, intangible assets and other assets, current liabilities, long-term liabilities, contingent liabilities and debt restructuring, contributed capital, capital surplus, accumulated surplus, undistributed profits, revenue, adjustments of prior period income and expenses, period costs, profit and profit distribution, non-monetary transactions, contingent events, related party relationships and transactions, foreign currency transactions, internal control of accounting work, and financial accounting reports. The exposition strives to highlight the following three characteristics: First, emphasizing key and difficult points. The book extracts common problems encountered in practical accounting operations by enterprises and introduces them in accordance with relevant financial and accounting regulations. Second, a question-and-answer format for immediate reference. The book adopts a question-and-answer format, which is simple, clear, and highly targeted, allowing readers to directly consult the solutions to the problems they encounter. Third, demonstrating operability. The book highlights the accounting of daily economic business matters, making it highly operational. With the aim of meeting the specific needs of accountants and cashiers, this book places particular emphasis on practicality and operability, making it easy to understand and use. It can serve as a working manual for accountants and cashiers, as well as an ideal reference material for students and teachers in finance and economics schools and other relevant personnel studying accounting practices.