Newly Compiled Business Accounting: Accounting for Commercial Circulation Enterprises

Author: Li Haibo
Publisher:
Publish Date: 2005-08-01
Features: This series of textbooks is edited by Professor Li Haibo, a renowned accounting expert in China, member of the China Accounting Society, member of the China Auditing Society, standing council member of the China Productivity Society, former vice chairman of the National Committee on Talent Cultivation for Higher Vocational Education under the Ministry of Education, and recipient of the Special Allowance of the State Council. The series of textbooks has been published by our press, with multiple revisions and reprints, and has won numerous honors such as "Key Recommended Textbooks by the Ministry of Education," "Outstanding Textbooks for Higher Education in China," "Excellent Bestselling Books by University Presses in China," and "Outstanding Bestselling Books by the China Book Publishing Industry Association." The series incorporates the latest achievements in theoretical research and practical reforms, carefully revised by the authors to make the structure more rational, content more innovative, language more concise, and expressions more accurate. It is a scientific, standardized, and practical series of textbooks.
This book is compiled in accordance with the requirements of aligning accounting with international practices, based on the newly promulgated Enterprise Accounting System, Enterprise Financial System, and tax reform regulations by the Ministry of Finance. It incorporates recent advancements in accounting and finance research, organized and written by relevant experts, scholars, and educators. This book is a standardized and highly practical read with innovative content and distinctive features. It is suitable for accounting and finance teaching in various institutions, vocational and technical education, on-the-job training, professional qualification examinations, and self-study. It can also serve as a training textbook for accounting personnel in commercial enterprises, as well as a reference book for educators and business managers. To make the content more complete, the authors have enriched and revised the entire book, dedicating it to the readers.