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近几年,我国小企业以惊人的速度增长,它们在我国的经济发展中占着相当重要的地位,为我国经济发展做出了较大的贡献。《小企业会计准则》也就顺应经济发展需求而颁布和实施。但是《小企业会计准则》与《企业会计准则》之间在诸多方面都存在了较多的不同点,因而会计人员对这两个准则的深入了解有利于其精确的区分《小企业会计准则》和《企业会计准则》进行会计核算。本文主要对《小企业会计准则》和《企业会计准则》进行分析,探究两准则在会计核算中的主要区别。
In recent years, the growth of small enterprises in our country at an alarming rate has occupied a rather important position in the economic development of our country and made a great contribution to the economic development of our country. “Small Business Accounting Standards” also promulgated and implemented to meet the needs of economic development. However, there are many differences between “Accounting Standards for Small Enterprises” and “Accounting Standards for Business Enterprises” in many aspects. Therefore, the accountants’ in-depth understanding of these two standards is conducive to their precise distinction between Accounting Standards for Small Enterprises And “Enterprise Accounting Standards” for accounting. This paper analyzes the “Small Business Accounting Standards” and “Enterprise Accounting Standards” mainly to explore the main differences between the two criteria in accounting.