由中国人民大学会计系阎达五教授主编的《现代会计实务》一书,已由中国审计出版社出版。本书本着全面实用的精神对财务会计、成本会计、财务分析与管理外贸会计、合资会计、外汇会计、管理会计、西方财务会计、国际会计、会计电算化实务以及与财会工作相关的财税、物价、劳资、外贸、外汇、金融、工商管理、企业管理等实务作了概括的论述。它在帮助财会人员做好各项工作,包括处理财会工作与其他经济管理工作的关系,以及 The book “Modern Accounting Practice”, edited by Professor Yan Da Wu, Department of Accounting, Renmin University of China, has been published by China Audit Press. The book in a full and practical spirit of the financial accounting, cost accounting, financial analysis and management of foreign trade accounting, joint venture accounting, foreign exchange accounting, management accounting, western financial accounting, international accounting, accounting and computerized accounting practices and related fiscal , Price, labor and capital, foreign trade, foreign exchange, finance, business administration, business management and other practices made a general discussion. It is helping finance staff do a good job, including dealing with the relationship between accounting work and other economic management work, and