New Edition of International Trade Accounting (4th Edition) Capital University of Economics and Business

Author: Xu Xing'en et al.
Publisher:
Publishing Date: 2000-03-20
Features: Foreign trade enterprises are important windows for China's implementation of the basic policy of opening to the outside world. In 1994, a series of major measures were introduced in China, including the modern corporate system, foreign trade system reform, foreign exchange system reform, and new financial system reform, which made foreign trade enterprises more vibrant and dynamic. As a result, the role of foreign trade enterprises in China's foreign trade and economic cooperation has been further enhanced. Therefore, strengthening the financial accounting work of foreign trade enterprises and vigorously cultivating specialized financial accounting talents has become increasingly urgent. This book combines the current new situation of China's market economy and the new challenges and requirements faced by foreign trade enterprises after China's entry into the WTO, providing a detailed explanation of topics such as the accounting of monetary funds, foreign exchange transactions, inventory, foreign investments, long-term assets, owner's equity, import and export business operations, expense and tax accounting, profit formation and distribution, and financial accounting reports. This book is both theoretically sound and industry-specific, with strong practical applicability, meeting the needs of foreign trade accounting education and helping foreign trade accounting professionals better understand and implement current policies and accounting regulations, as well as providing guidance in their work.
Target Audience: Faculty and students of accounting majors in higher education institutions and financial workers.