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What is 'mapping' in China?

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What is 'mapping' in China?

Posted On May 2015

As foreign companies follow different standards, the information from the Chinese subsidiary must be translated to fit into overseas parent company books. This procedure is known as mapping.

There are two points to consider:

1. The divergence of Chinese and international accounting standards
2. The difference in accounting entry codes. Conversion is a one-time process, and therefore, accountant must complete when first contracted by a new company
 

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