Financial Regulations and Accounting Ethics (Second Edition)

Author: Accounting Professional Qualification Examination Tutorial Materials Writing Group
Publisher:
Publish Date: 2006-10-01
Features: This book is one of the tutorial materials for the Accounting Professional Qualification Examination published by the Financial and Economic Press. It is a study guide focusing on the Financial and Economic Regulations and Accounting Professional Ethics sections of the exam. The book provides detailed introductions to relevant knowledge points in several parts, including Accounting Legal System, Payment Settlement Legal System, Tax Collection and Administration Legal System, and Accounting Professional Ethics. This book is suitable for candidates preparing for the Accounting Professional Qualification Examination. The main features of the book are summarized as follows:
(1) Aligning with the syllabus and drawing from the best of various resources; the entire set of textbooks is compiled based on the latest syllabus, with a structure and content consistent with the syllabus. Considering the skills required for beginners in the accounting industry when entering the workforce, along with the experience of the China Financial and Economic Publishing House in publishing tutorial materials for professional qualification examinations in some provinces (municipalities), the goal is to create a set of practical and user-friendly textbooks for all provinces (municipalities).
(2) Reflecting the professional characteristics of accounting and using concise, easy-to-understand language. The textbook takes into account the difficulties faced by beginners in accounting and strives to make the language as simple and clear as possible, using popular language to describe the features of the accounting profession.
(3) The syllabus, textbook, and questions are mutually complementary, helping candidates with their review and preparation. The three textbooks—Accounting Basics, Financial and Economic Regulations and Accounting Professional Ethics, and Primary Accounting Computerization—each come with the corresponding syllabus. The Primary Accounting Computerization textbook includes two sets of mock questions. The Accounting Professional Qualification Examination Exercise Book includes practice questions from the Accounting Basics and Financial and Economic Regulations and Accounting Professional Ethics textbooks, along with three sets of mock questions.