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由钱慧衡编著的《城市公用事业企业财务会计》一书即将出版发行,这是我国城市公用事业企业第一本财务会计专门书籍。该书有以下主要特点:(一)突出行业特点。城市公用事业企业包括:自来水、煤气、热力、公共汽车、电车、出租汽车、轮渡和地铁七个行业,担负着为人民生活服务与为社会物质生产服务的双重任务。这个行业是一个服务性的行业,在经营方式、资产和资金的管理、成本和产成品的核算以及统计方法和报表制度等方面,都与其他行业不同。该书在编写时,既根据主管部门颁发的
The Book of Financial Accounting of Urban Public Utilities, edited by Qian Hui-heng, is about to be published and published. This is the first book dedicated to financial accounting in urban public utilities in China. The book has the following main features: (a) highlighting the characteristics of the industry. City utilities include: water, gas, heat, buses, trams, taxis, ferries and subways seven industries, responsible for serving the people’s lives and the material production for the community’s dual tasks. This sector is a service sector that differs from other sectors in terms of its mode of operation, the management of assets and funds, the accounting of costs and finished products, statistical methods and reporting systems. At the time of preparation, the book was issued on the basis of the competent authorities