Foreign-related enterprise accounting

Author: Xu Wenli
Publisher:
Publish Date: 2006-07-01
Features: Based on the laws and regulations issued by the state concerning foreign-related business, and in accordance with the specific accounting standards and enterprise accounting systems issued by the Ministry of Finance, this book combines the characteristics of accounting for foreign-related business to systematically elaborate on the basic theories, methods, and operational skills of foreign-related enterprise accounting. It provides detailed introductions on foreign exchange management, accounting methods for foreign currency transactions, foreign currency capital investment, investment, financing, export trade, import trade, export tax rebates, profit and profit distribution accounting, as well as foreign currency financial statement translation and the preparation of consolidated financial statements. Incorporated into the content of this book are new accounting and tax policies, reflecting a high-level distillation of China's accounting reform practices and teaching experience. To highlight the key learning points of each chapter and facilitate teaching, various types of review questions are provided at the end of each chapter. This book can serve as a teaching material for accounting majors in higher education institutions, as well as a training manual and self-study reference for accounting professionals in foreign-related enterprises.