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Chinese accounting standards are the accounting rules used in mainland China. As of February 2010, the Chinese accounting standard systems is composed of Basic Standard, 38 specific standards and application guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of ...
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
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A study published in 2016 connects the expanding number of Western fast food enterprises in China to rising rates of obesity. Fast food industry revenue in China grew over 600% from 2000 to 2012, accumulating over 94 billion US dollars in 2013. [57] From 2002 to 2012, obesity and overweight rates grew 12% among adults. [57]
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Yum China is a trademark licensee of Yum Brands, paying 3% of total systemwide sales to Yum Brands. It operates 8,484 restaurants in over 1,100 cities located in every province and autonomous region in Mainland China. It has a workforce of 450,000 employees.