Financial accounting basic work and accounting practice in rural power supply stations

Author: He Chunfa
Publisher:
Publish Date: 2007-02-01
Features: The financial management model of "two lines" (revenue and expenditure) in rural power supply stations is a derivative of the reform of the agricultural power system and a prerequisite for the implementation of refined management in modern agricultural power enterprises. Financial management is an important component of enterprise management. This book is the first in China on financial accounting at the power supply station level. It holds positive practical significance for promoting the development of China's agricultural power industry, strengthening the financial accounting management of rural power supply stations, and maintaining the economic management order of agricultural power enterprises. The book consists of 11 chapters, introducing both the basic situation and characteristics of financial revenue and expenditure, as well as the professional knowledge and accounting requirements of financial accounting. From the perspective of financial accounting management and technology, combined with the actual financial accounting practices of power supply stations, it covers topics such as accounting methods, asset accounting, current liability accounting, station-level equity accounting, station-level expenditure accounting, station-level revenue accounting, and the preparation and requirements of station-level financial statements. It is highly practical and operational. The book meets the operational needs of financial accounting personnel in power supply stations, the management and guidance requirements of financial accounting and audit personnel in county-level power supply enterprises, and can also serve as a training textbook for business managers, financial and audit personnel in county-level power supply enterprises, as well as for station heads and financial accounting personnel in power supply stations.