China Accounting System for Business Enterprises, 3rd Edition (Bilingual)

Introduction
Accountion System for Business Enterprises
Chapter 1 General Provisions
Chapter 2 Assets
2.1 Current Assets
2.2 Long-term Investments
2.3 Fixed Assets
2.4 Intangible Assets and Other Assets
2.5 Impairment of Assets
Chapter 3 Liabilities
3.1 Current Liabilities
3.2 Long-term Liablilties
Chapter 4 Owners' Equity
Chapter 5 Revenue
5.1 Revenue arising from the sale of goods and the rendering of services
5.2 Contract Revenue
Chapter 6 Costs and Expenses
Chapter 7 Profit and Profit Distribution
Chapter 8 Non-monetary Transactions
Chapter 9 Foreign Currency Transactions
Chapter 10 Accountion Adjustments
10.1 Changes in Accountion Policies
10.2 Changes in Accountion Estimates
10.3 Corrections of Accountion Errors
10.4 Events Occurring after the Balance Sheet Date
Chapter 11 Contiongencies
Chapter 12 Related Party Relationships and Transactions
Chapter 13 Financial Reports
Chapter 14 Supplementary Provisions
Appendix