短期投资是小企业发展极为重要的环节,本文就短期投资在小企业会计准则下的确认、初始计量、后续计量等会计处理进行了详细的分析,并通过多角度对比指出短期投资在小企业会计准则下的变动,为小企业短期投资更好地执行小企业会计准则提供参考建议。 Short-term investment is an extremely important link in the development of small-scale enterprises. This paper analyzes the accounting treatment of short-term investment under the Small Business Accounting Standards in detail, and points out the short-term investment in small business accounting The changes under the guidelines provide suggestions for short-term investment of small enterprises to better implement the Accounting Standards for Small Enterprises.