CHAPTER 1
FOUNDATION OF CHINESE ACCOUNTING PRACTICES
1.1 INTRODUCTION
1.2 REGULATORY MECHANISM
1.3 RULES FOR CHINESE COMPANIES/ENTERPRISES
1.4 DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES
1.5 SUMMARIES AND CONCLUSION
CHAPTER 2
CHINESE FINANCIAL STATEMTS-A REAL EXAMPLE
2.1 INTRODUCTION
2.2 COMPANY HISTORY
2.3 ANNUAL REPORT2002
2.4 FINANCIAL REPORTS
2.5 SUMMARIES AND CONCLUSION
CHAPTER 3
ASSETS
3.1 INTRODUCTION
3.2 WHAT ARE ASSETS IN CHINESE CONTEXT?
3.3 VALUATION OF ASSETS
3.4 CURRENT ASSETS
3.5 LONG TERMINVESTMENT
3.6 FIXED ASSETS
3.7 INTANGIBLE AND OTHER ASSETS
3.8 SUMMARIES AND CONCLUSION
CHAPTER 4
LIABILITIES
4.1 INTRODUCTION
4.2 WHAT ARELIABILITIES IN CHINESE CONTEXT?
4.3 VALUATION OF LIABILITIES
4.4 CURRENT LIABILITIES
4.5 LONG TERM LIABILITIES
……
CHAPTER 5
EQUITY
CHAPTER 6
PROFIT ANDLOSS
CHAPTER 7
CASHRLOW DTATEMENT
CHAPTER 8
CONSOLIDATED FINANCIAL STATENENTS
CHAPTER 9
DISCLOSURE REQUIREMENTS FOR LISTED ENTERPRISES:
ANNUAL REPORT AND INTERIM REPORT
REFERENCES