WESTERN ACCOUNTING PRINCIPLES
西方会计学原理
主 审 曹惠民 主 编 屠 芳 梅 劲 副主编 畅秀平 周亦群 钱鹃鹃
立信会计出版社
ISBN:7-5429-1532-0 书 名:西方会计学原理 作 者:屠芳 梅劲 畅秀平 周亦群 钱鹃鹃 著 出版社:立信会计出版社 中图法分类号:F.1381 出版日期:2005-8-30



Preface
tures is setting up in China .T o meet the needs of the frequently oc唱 ten on the basis of the requirements and the contents of Western Ac唱 With China' entering into the W T O ,more and more joint ven唱 s
curring foreign related enterprises and transactions ,the book is w rit唱 counting Principles course offered for accounting major at accounting and business schools and colleges .Accounting Prnciples bring to the
introduction of the basic accounting theory and its application in prac唱 uring approaches , the preparation of financial statements and their practical application . accounting concepts .Its features are as follow s : tice .It mainly concerns the fundamental accounting principles ,meas唱 T he book is organized around the practical application of basic
approaches and their consistent applications in practice . understood terms .
(1 ) Focusing on contemporary accounting theory , measuring (2 ) Giving concise definitions and explanations , in easily (3 ) Providing carefully selected exercises to develop the (4 ) Appending English - Chinese Glossaries of Accounting ,in
students'ability to analyze and solve the real - w orld problems . book are given to the readers for easy reference .
w hich the professional terminologies and phrases that appear in the T here are eight chapters in the book . Chapter 3 , 7 and 8 are
 2 西方会计学原理
Chapter 2 and 4 are w ritten by Chang Xu - ping .Chapter 5 is w ritten by Qian Juan - juan .T he appendix is compiled by T u Fang . g enerally compiled by T u Fang and M ei Jing . T he book is audited chiefly by professor Cao Hui - min ,and is T he book is w ritten in English to meet the requirement of clus唱 w ritten by T u Fang .Chapter 1 and 6 are w ritten by Zhou Yi - qun .

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