Intermediate Financial Accounting

Author: Dong Huiliang
Publisher:
Publish Date: 2006-01-01
Features: This book comprehensively elaborates on the principles, standards, and accounting methods of corporate financial accounting. The content of this book fully reflects the new regulations and new practices in China's financial accounting. Through studying this book, readers will not only master the accounting methods and requirements for each accounting element but also learn the preparation methods and techniques for financial statements, preparing them for further advanced studies in financial accounting. This book can serve as a textbook for accounting majors and other related disciplines in various types of colleges and universities. It can also be used as supplementary material for individuals preparing to take the exams for Certified Public Accountant, Accountant, and Assistant Accountant professional qualifications. Additionally, it can be used as a training textbook for continuing education for accountants. This book is also available for accounting teachers and professionals in departments such as finance, taxation, banking, and auditing, as well as for self-study purposes. Based on the latest Enterprise Accounting Standards and Enterprise Accounting Principles, as well as the spirit of the new accounting regulations from the Ministry of Finance, this book is grounded in China's accounting practices, with a focus on standardization, practicality, and operability. It provides a comprehensive and systematic explanation of the accounting theories and practical requirements for each accounting element—assets, liabilities, owner's equity, revenues, expenses, and profits—as well as the preparation methods for financial reports. A companion book, Intermediate Financial Accounting Practice and Exercises, will also be published subsequently.