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《小企业会计准则》的实施,使得会计人员深入了解两大准则,以便对业务做出及时正确的处理非常必要。因此,本文对两大会计准则中的投资相关科目进行比较,对其差异进行分析。
The implementation of “Small Business Accounting Standards” has enabled accountants to have a thorough understanding of the two major principles in order to make timely and correct business decisions necessary. Therefore, this article compares the investment-related subjects in the two major accounting standards and analyzes the differences.