论文部分内容阅读
上海财经大学会计学系张鸣、潘飞两位副教授编著的《涉外企业财务与会计实务》一书,最近已由立信会计出版社正式出版。全书共39.4万字,分为十六章。分别论述了涉外企业财务与会计总论,外币业务基础,外币业务的记帐方法,涉外筹资管理,外币投入资本和长期负债,进出口业务财务管理基础,企业进出口业务财务管理与会计处理,对外经济合作财务与会计,涉外投资项目财务评估,外汇风险的财务对策和会计处理,外汇制度改革处理实务,外币资金报表编制和涉外财务信息揭示,外币报表换算,涉外财务分析和涉外业务审计。
Shanghai University of Finance and Economics, Department of Accounting, Zhang Ming and Pan Fei, two associate professors of the “foreign enterprise financial and accounting practice,” a book, has recently been officially published by Lixin Accounting Publishing House. The book is a total of 394,000 words and is divided into 16 chapters. Discussed the financial and accounting general affairs of foreign-related enterprises, the basics of foreign currency business, the accounting methods of foreign currency business, foreign-related financing management, foreign capital investment and long-term liabilities, financial management basis of import and export business, financial management and accounting treatment of import and export business, Foreign economic cooperation finance and accounting, financial evaluation of foreign-related investment projects, financial countermeasures and accounting treatment of foreign exchange risks, foreign exchange system reform and handling practices, preparation of foreign currency funds statements and foreign financial information disclosure, translation of foreign currency statements, foreign-related financial analysis and foreign-related business audit.