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2005年1月1日起,《小企业会计制度》已在全国小企业范围内正式实施,这对进一步贯彻《中华人民共和国会计法》和《企业会计报告条例》,完善会计法规制度,规范小企业会计行为,促进小企业健康发展,具有非常重要的现实意义。为便于会计人员能较快熟悉《小企业会计制度》,笔者就固定资产核算从以下六个方面将《小企业会计制度》与《企业会计制度》作一比较。
Since January 1, 2005, the “Small Business Accounting System” has been formally implemented within the framework of small businesses throughout the country. This is of great importance in further implementing the Accounting Law of the People’s Republic of China and the Regulations for Business Accounting Reports, improving the accounting rules and regulations, Enterprise accounting behavior, promote the healthy development of small businesses, has very important practical significance. In order to facilitate accountants to get acquainted with “small business accounting system” more quickly, the author makes a comparison of “small business accounting system” and “business accounting system” in terms of fixed assets accounting from the following six aspects.