Enterprise Accounting System Operation Manual: How to Use Accounting Subjects · How to Prepare Accounting Reports

Author: Li Zhe
Publisher:
Publish Date: 2001-09-01
Features: The new "Enterprise Accounting System" was officially released by the Ministry of Finance of the People's Republic of China on December 29, 2000, and was gradually implemented nationwide starting from January 1, 2001, replacing various previous accounting systems. The new "Enterprise Accounting System" is a unified accounting system that breaks down the boundaries of ownership and industry, applicable to various enterprises of different ownerships and industries. The release and implementation of the unified enterprise accounting system mark another pioneering measure in China's accounting reform and internationalization, represent a decisive step toward improving the quality of accounting information and aligning with international accounting standards, and stand as a significant milestone in the history of Chinese accounting. They also pose a challenge to millions of accountants and auditors nationwide. To help all accountants and auditors nationwide meet this challenge, adapt to the transition in accounting models, and adjust to changes in the accounting framework system, we organized the compilation of the "New Accounting System Popularization Series." This series consists of five books: "Enterprise Accounting System and Standards," "Q&A on the Enterprise Accounting System," "Practical Guide to the Enterprise Accounting System: Methods and Cases," "Operational Manual for the Enterprise Accounting System: How to Use Accounting Subjects and How to Prepare Accounting Statements," and "Basic Work for the Enterprise Accounting System: Internal Accounting Management Systems and Common Accounting Forms." The "New Accounting System Popularization Series" meets the specific needs of accountants and auditors, with a strong emphasis on practicality and operability. It is easy to understand and use, serving as both a work manual and a training textbook.