China’s Accounting Law: Accounting Practice
(I) Concept of accounting practice
Basically, accounting practice refers to the management activities with currency as the main measurement, including continuous and systematic recording, calculation, and analysis of the operation and management activities or budget execution process and results of an entity, regular preparation of accounting statements to form a series of accounting indicators used to assess the completion of goals or plans and provide reliable information and documents for making business decisions and macroeconomic management. The methods of accounting practice mainly include: setting accounting items and accounts, double-entry bookkeeping, filling and auditing accounting vouchers, registering accounting books, cost calculation, property inventory, and preparing accounting statements.
Practising lawyers
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Robert Zhang
An international lawyer registered in Shanghai, China. Master's degreePublish…
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Steve Li
An international lawyer registered in Shanghai, China. Master's degreePublish…
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