State Grid Corporation of China Accounting Standards Training Materials (Volume 1 and Volume 2)

Author: Chen Yueming
Publisher:
Publish Date: 2004-10-26
Features: To ensure the smooth implementation of the "Enterprise Accounting System" by various units of State Grid Corporation, State Grid Corporation organized the writing of the "Accounting Training Materials for State Grid Corporation Accounting Methods." The book is approximately 1.2 million words and is divided into two volumes. The first volume focuses on introducing the accounting regulations system and changes in the "Enterprise Accounting System," including the reform and development of accounting regulations and policies, a comparison of old and new accounting systems, internal accounting control, research on accounting hot issues, and the characteristics of power enterprises' production and operation as well as accounting methods. The second volume is based on the "Accounting Methods of State Grid Corporation" and elaborates in detail on the accounting practices of power grid enterprises, including current assets, long-term investments, fixed assets, intangible assets and other assets, current liabilities, long-term liabilities, owner's equity, production costs, income and expenses, foreign currency transactions, debt restructuring, non-monetary transactions, changes in accounting policies and estimates, corrections of accounting errors, post-balance sheet events, contingent events, related party relationships and transactions, and enterprise financial accounting reports.