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财政部于2011年10月18日发布了《小企业会计准则》,规定于2013年1月1日起在小企业范围内执行。财政部2004年4月27日发布的《小企业会计制度》同时废止。本文对《小企业会计准则》与《小企业会计制度》关于资产核算在科目设置、账务处理、核算内容等方面的差异进行对比分析,以期对更好理解《小企业会计准则》有所裨益。
The Ministry of Finance released the “Small Business Accounting Standards” on October 18, 2011, which stipulates that it will be implemented within the scope of small enterprises starting January 1, 2013. The “Small Business Accounting System” promulgated by the Ministry of Finance on April 27, 2004 shall be abolished at the same time. In this paper, the differences between Accounting Standard for Small Enterprises and Accounting System for Small Enterprises on the differences between accounts set-up, accounting treatment and accounting content are analyzed comparatively, in the hope of benefiting the better understanding of Accounting Standards for Small Business .