Intermediate Financial Accounting Practice in the new century quality vocational education and innovative planning books(Chinese Edition)

The book narrates the specific accounting methods and process of 6 elements of accounting in 14 items detailedly. First, it introduces the necessary theoretical base of accounting. The items from second to ninth talks about the accounting of assets which involve current assets and non-current assets. As a teaching material for vocational colleges,the book doesn't explain the assets accounting that is acquired by the exchange of debt restructuring and nonmonetary assets. Item 10th and 11th present liabilities, which involves the accountings of current liabilities and long-term liabilities.The 12th item states the accounting of owner's equity elements. Item 13th introduces the accounting of income, cost,profit. And the 14th talks about the formation of financial report.