How to standardize the procedures of manpower resource accounting so as to provide sufficient and reasonable information of manpower resource accounting? This paper suggests that it be necessary to apply financial accounting principles to manpower resource accounting.

Western accounting norms on assets impairment have developed from elementary to the advanced stage, especially the International Accounting Standards and the Financial Accounting Standards have developed relatively perfectly and all-round on assets impairment.

The logic system of financial accounting;

On the financial accounting teaching for higher vocational students;

This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference.

Discussing the relation between finance accounting and income tax accounting will be favourable to expliot the counterpart and improve itself.

With the rapid development of the market economy in our country,more and more problems concerning finance accounting in economic disputes and economic cases need the forensic accountants to investigate,take evidence and appraise from the special point of accounting,and law so as to provide the law courts with the expert opinions.