Foreign Trade Accounting Practice

Author: Wang Xuli
Publisher:
Publish Date: 1999-01-01
Features: This book organically combines theoretical elaboration with practical operations during the writing process. At the same time, considering the overall trend of China's accounting and financial development is increasingly aligning with international practices, the book is based on China's current accounting system while appropriately connecting with international accounting practices. It also provides appropriate explanations for certain topics that have long been prevalent internationally but are currently facing challenges in China's accounting reform. The book has the following characteristics: , closely linked with the current regulations of finance and accounting, including several specific accounting standards issued by the Ministry of Finance to date, such as the revenue standards, investment standards, and cash flow statement standards. It strives to reflect the latest dynamics of China's accounting system reform to meet the needs of teaching and practice in international trade accounting. Second, it addresses some fundamental accounting theoretical issues. Third, the book covers various aspects of accounting practices in foreign trade enterprises, with a special focus on more challenging areas such as income tax accounting, consolidated financial statements of enterprise groups, cash flow statements that enterprises were formally required to prepare starting in 1998, and the accounting treatment of state-owned enterprise share restructuring. These topics are introduced in greater depth, providing valuable reference for the accounting practices of foreign trade enterprises.