Product circulation enterprise accounting

Author: Zhang Jinhong
Publisher:
Publish Date: 2006-10-01
Features: This book is guided by the teaching syllabus for accounting of commodity circulation enterprises and introduces the basic concepts of accounting for commodity circulation enterprises, as well as the accounting for monetary funds, settlement transactions, foreign currency transactions, and accounts receivable. It covers the accounting for the cost and selling price of goods, the accounting for other business activities, the accounting for fixed assets, intangible assets, long-term prepaid expenses, and other assets, the accounting for investments in others, the accounting for liabilities, the accounting for owner's equity, the accounting for expenses, taxes, profits, and profit distribution, as well as financial accounting reports. In terms of its structure, the book includes sections such as "Knowledge Window," "Tips," and "Think About It" to help learners better understand the relevant knowledge. This book can be used as a foundational textbook for finance and economics majors in secondary vocational schools, or as a job training textbook for on-the-job financial and accounting personnel or self-study materials.