Intermediate Financial Accounting (2nd Edition)

Author: Zhu Xueyi (Compiler)
Publisher:
Publishing Date: 2003-01-01
Features: Based on the newly promulgated "Enterprise Accounting Standards" and "Enterprise Accounting System," this book elaborates on thirteen fundamental issues such as monetary funds, short-term investments, accounts receivable, inventory, fixed assets, intangible assets and other assets, current liabilities, long-term liabilities, revenue, expenses, and profit, as well as financial accounting reports. It incorporates new content such as non-monetary transactions, debt restructuring, contingent events, borrowing costs, income tax accounting, asset impairment provisions, investments, and leases. Target Audience: Undergraduate and graduate students and teachers of accounting majors in higher education institutions, accounting and auditing personnel in enterprises and public institutions, as well as candidates for the accounting professional qualification examination and the national unified examination for Certified Public Accountants.
Based on the newly promulgated "Enterprise Accounting Standards" and "Enterprise Accounting System," this book elaborates on thirteen fundamental issues such as monetary funds, short-term investments, accounts receivable, inventory, fixed assets, intangible assets and other assets, current liabilities, long-term liabilities, revenue, expenses, and profit, as well as financial accounting reports. It incorporates new content such as non-monetary transactions, debt restructuring, contingent events, borrowing costs, income tax accounting, asset impairment provisions, investments, and leases. Target Audience: Undergraduate and graduate students and teachers of accounting majors in higher education institutions, accounting and auditing personnel in enterprises and public institutions, as well as candidates for the accounting professional qualification examination and the national unified examination for Certified Public Accountants.