Accounting Practice Key and Difficult Issues Explained

Author: Liu Guixuan, Editor-in-Chief
Publisher:
Publish Date: 2005-09-01
Features: This book is guided by financial and economic regulations and accounting standards, providing a detailed introduction to various accounting practices, including 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, financial accounting reports, etc. The book strives to highlight three key features: First, it emphasizes key and difficult points. The book extracts common problems encountered in practical accounting operations and introduces them in accordance with relevant financial and accounting regulations. Second, it adopts a question-and-answer format, making it easy to use on the spot. The book is simple, clear, and highly targeted, allowing readers to directly consult the answers to the problems they encounter. Third, it demonstrates practicality. The book focuses on the accounting treatment of daily economic transactions, 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 of finance and economics majors and other relevant personnel studying accounting practices.