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Paperback. Pub Date:2014-01-01 Pages: 300 Language: Chinese Publisher: Higher Education Press. Intermediate Accounting Practice in Higher Vocational Education second five planning materials of higher vocational education in financial accounting textbook series is a medium-sized special business enterprise is based on the Enterprise Accounting Standards as the basis. in accordance with the intermediate professional accounting qualification examination syllabus and vocational schools accounting for Professional Teaching Standards. written in the basic requirements. Including financial assets. long-term equity investment. investment real estate. non-monetary assets exchange. impairment of assets. non-current liabilities and borrowing costs. debt restructuring. contingencies. income taxes. foreign currency translation. accounting policies and changes in accounting estimates and...