Business Accounting

Author: Yin Chunmei
Publisher:
Publish Date: 2003-11-01
Features: This book is based on the newly formulated and released accounting standards by the Ministry of Finance, the "Enterprise Accounting System," as well as relevant supplementary materials for accounting systems and tax laws and regulations. It comprehensively and systematically introduces the theories and methods of accounting for economic activities of commercial circulation enterprises. It is worth emphasizing that, on the basis of the previous edition, the book has been partially revised to align with the relevant provisions of the new accounting standards and systems. The main changes are as follows: 1. Each chapter now includes learning objectives and requirements, as well as a chapter summary; 2. The exercise section has been expanded to include multiple-choice questions, multiple-choice questions, and true-or-false questions in addition to the original review questions and exercises; 3. The content of the original Chapter 15 on financial statements has been extended, covering not only the relevant content of financial statements but also financial accounting reports. The book features up-to-date content, a clear structure, strong practicality, and high applicability, making it suitable as a teaching material for colleges and universities, as well as for economic and management cadres, self-learners, and other accounting enthusiasts for study and further education.