Foreign Trade Accounting Simplified Tutorial (University of International Business and Economics)

Author: Li Ying, Wang Baizhong
Publisher:
Publish Date: 2000-08-19
Features: The content of this book is divided into two main parts. The first part is the accounting fundamentals section, which primarily elaborates on the basic theories and methods of accounting, providing beginners with a general understanding of accounting and preparing them for subsequent content. The accounting theory mainly discusses the origin and development of accounting, the objects and functions of accounting, the basic assumptions and general principles of accounting, and the characteristics of foreign trade accounting. The accounting methods mainly introduce the methods of accounting. The second part is the foreign trade accounting section, which primarily takes the accounting elements as the main thread to systematically introduce the accounting procedures of foreign trade accounting. It focuses on discussing the accounting methods for the main business operations of foreign trade enterprises, such as purchasing, exporting, importing, and domestic sales, enabling learners to fully understand and master foreign trade accounting knowledge.