Lixin Accounting Series -- New Edition of Foreign Trade Accounting

Author: Ji Hongtian et al.
Publisher:
Publish Date: 2000-07-01
Features: This book is divided into twelve chapters, with the main content including an introduction, accounting standards after aligning with international practices, accounting for invested capital, accounting for financing, accounting for domestic currency funds and domestic settlement transactions, accounting for foreign currency funds and international trade settlement transactions, import, domestic procurement and inventory accounting, long-term asset accounting, accounting for the production process of foreign trade enterprises, accounting for export transactions, accounting for domestic sales and circulation expenses, profit accounting, and financial statements. To make the book versatile and cater to the needs of different readers, it aims to provide both a comprehensive overview and highlight professional features. Therefore, common topics are presented concisely, while detailed explanations are given for topics such as foreign exchange, import/export issues, and new challenges after aligning with accounting standards and the 1994 reform. This requires instructors to adapt the content to students' specific needs by either expanding on certain topics or simplifying others.