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由华中理工大学何玉钦教授编著的《对外贸易会计学》一书,将于今年年底或明年年初由中国财政经济出版社出版。该书针对外贸企业的实际,阐述了以提高经济效益为中心的外贸经济活动核算和控制的基本理论和方法,对于促进外贸会计工作和会计科学的完善和发展,使财会工作更好地为改革和开放服务有着理论的和实践的意义。该书明确指出:“对外贸易会计是对外贸易企业经营管理的重要组成部分。”并据此研究了外贸资金运
The book “Foreign Trade Accounting”, edited by Professor He Yuqin from Huazhong University of Science and Technology, will be published by China Financial and Economic Publishing House by the end of this year or early next year. The book aimed at the actual foreign trade enterprises, described in order to improve economic efficiency as the central foreign trade activity accounting and control of the basic theory and method for promoting foreign trade accounting and accounting science to improve and develop so that the accounting work better for the reform And open service has theoretical and practical significance. The book clearly states: “Foreign trade accounting is an important part of the operation and management of foreign trade enterprises.” Based on this,