Newly Compiled Foreign Trade Accounting (4th Edition)

Author: Xu Xing'en
Publisher:
Publish Date: 2004-01-01
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 enterprise system, foreign trade system reform, foreign exchange system reform, and new financial system reform, which made foreign trade enterprises more vibrant and dynamic, and further enhanced their role in China's foreign trade and economic cooperation. As a result, strengthening the financial accounting work of foreign trade enterprises and vigorously cultivating specialized financial accounting talents in enterprises 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 the accounting for foreign trade enterprises' 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 has both strong theoretical foundations and industry-specific characteristics, as well as strong practicality, meeting the needs of foreign trade accounting teaching 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 universities and colleges, as well as financial workers.