论文部分内容阅读
本文根据《小企业会计准则》有关规定,结合自己学习体会,从小企业不一定都执行《小企业会计准则》、小企业不一定是小规模纳税人、小企业不一定都缴纳增值税、小企业往来账款不一定是结算资金和小企业汇兑差额不一定计入“财务费用”科目等几个方面探讨小企业执行《小企业会计准则》应注意的问题,以便帮助会计人员消除可能存在的不妥看法,顺利做好会计工作。
According to the relevant provisions of “Small Business Accounting Standards”, combined with their own learning experience, small businesses do not necessarily all implement the “Small Business Accounting Standards”, small businesses are not necessarily small-scale taxpayers, small businesses are not necessarily all pay VAT, small businesses Current accounts are not necessarily settlement funds and small business exchange differences are not necessarily included in the “financial expenses ” subject and so on several aspects of small businesses to implement “Small Business Accounting Standards” should be noted in order to help accountants to eliminate possible existence Inappropriate opinion, smooth and good accounting work.