Principles of Accounting: New Edition

Author: Xu Wenbin
Publisher:
Publish Date: 2005-08-01
Features: The first edition of this book was published after the formal promulgation of China's "Enterprise Accounting Standards" and "Enterprise Financial General Principles." Since then, China's reform and opening-up has achieved new breakthroughs, and accounting reform has also made new progress. Specific accounting standards have been gradually promulgated and implemented in batches. Many new regulations and systems have also been successively published and enforced. To reflect the new achievements of China's accounting reform in recent years and embody the main spirit and content of the new regulations and systems, we have made a comprehensive revision of this book. In terms of content, we strive to fully reflect the provisions of the "Enterprise Accounting Standards" and "Enterprise Financial General Principles," while also appropriately introducing some relevant international practices to broaden students' perspectives. Regarding the format and structure of the book, we neither adhere to the original textbook model nor completely discard the parts of the original textbook that have been proven reasonable and useful through teaching practice. Our starting point is to strive to embody the principle of "easy to teach and easy to learn."