ACCOUNTANCY IN CHINA：A MARKET BRIEFING.doc

ACCOUNTANCY IN CHINA：A MARKET BRIEFING ACCOUNTANCY INCHINA:A MARKET BRIEFING?? Access Asia Limited, 2002 Accountancy in China: A Market BriefingChina ContactPublication date:January 2002Published by:Access Asia Ltd.Address:19, Bramford Court, High Street, Southgate,London N14 6DH, UKTelephone:+44-20-8350-7150Fax:+44-20-8882-4986China address:Room 702-2, Huaizhong Building, 1162Huaihai Middle Road, Shanghai 200031, PRChina.Telephone:+86-21-3406-1004Fax: +86-21-6472-8206E-mail:info@accessasia.co.ukCopyright:All rights reserved to Access Asia Ltd.Disclaimer:Access Asia Limited has undertakenstringent efforts to ensure the accuracy of allinformation contained in this report.However, due to the fact that not all data canbe verified, it is possible that errors ofomissions may occur. Access Asia Limiteddoes not accept responsibility for such errorsor omissions. Details supplied by AccessAsia Limited should only be used as an aidto assist the making of business andinvestment decision, not as the sole basis forsuch decisions.?? China Contact (an imprint of Access AsiaLtd)All rights reserved.This document is strictly copyright and anyreproduction in any forms whatsoever isprohibited. No part of this publication maybe reproduced, copied, stored in anelectronic retrieval system or transmittedwithout written permission or in accordancewith the provisions of the Copyright,Designs and Patents Act 1988.?? Access Asia Ltd., 2002Pagei Accountancy in China: A Market BriefingContentsINTRODUCTION1Definitions amp; Report Coverage1Glossary1Other Access Asia Reports Of Possible Interest Include:21 MARKET BACKGROUND31.1 Fast Facts31.2 Exchange Rates41.2.1 Exchange Rates: China4Table 1.1AVERAGE ANNUAL EXCHANGE RATES BETWEEN RMB AND US$ 1994–200141.2.2 Exchange Rates: Hong Kong5Table 1.2AVERAGE ANNUAL EXCHANGE RATES BETWEEN HK$, RMB amp; US$1994–200151.3 Regions of China6Map 1.1CHINA: PROVINCES AND MUNICIPALITIES71.4 Demographics81.4.1 Demographics: Total Population8Table 1.3TOTAL POPULATION